The Georgia Conservation Tax Credit is a financial incentive for landowners to help protect our state's natural resources. Landowners who donate fee-title lands or permanent Conservation Easements to a government entity or Qualified Organization may apply for a credit against their state income taxes. Approved donors may earn credits equal to 25% of the fair market value of their donations, up to $250,000 for individual donors and $500,000 for corporate and partnership donors. (Donations made and recorded by partnerships before January 1, 2013, may earn a credit of up to $1 million in aggregate.) Any unused portion of the credit may be carried forward for ten succeeding years.
Prior to executing a conservation donation, potential tax credit applicants should review the Minimum Requirements for Conservation Easements and Restrictive Covenants. These requirements can be found in Exhibit A of the Tax Credit Application forms on this website. Note that different Minimum Requirements apply to donations COMPLETED and RECORDED after January 1, 2013. Donors must download and submit completed application forms to the Georgia Department of Natural Resources (DNR) in order to earn a Conservation Tax Credit.
For application questions or assistance, contact:
GA Land Conservation Program & GA Conservation Tax Credit Program
Georgia Department of Natural Resources
Wildlife Resources Division
Nongame Conservation Section
2065 US Highway 278 SE, Social Circle, GA 30025-4743