Georgia Conservation Tax Credit Program

A Georgia state income tax credit for landowners, including farmers and ranchers, who donate land or a permanent conservation easement to a government entity or an accredited land trust. The credit is 25% of the donation's fair market value, capped at $250,000 for individuals and $500,000 for corporations and partnerships, and unused credit carries forward 10 years. DNR certifies the donation for conservation purposes. The program currently expires December 31, 2026.

• Landowners who donate fee-title lands or permanent conservation easements to a government entity, state agency, or a Land Trust Alliance-accredited land trust

• Bargain sales below fair market value also qualify (Landowner's Guide)

• Land must be certified for conservation purposes as defined by Georgia DNR

25% of FMV; $250,000 individual / $500,000 corporate-partnership cap; 10-year carryforward; $4 million statewide annual cap; credits transferable to other Georgia taxpayers (Landowner's Guide). Expires December 31, 2026.

Published amounts: Approved donors may earn tax credits equal to 25 percent of the fair market value of their donations, up to $250,000 for individual donors and $500,000 for corporate and partnership donors. ... Any unused portion of the credit may be carried forward for 10 succeeding years. The aggregate amount of tax credits that can be awarded per calendar year is $4 million.

After making a qualifying donation, submit the GCTCP Application Form to DNR for certification with a $5,000 nonrefundable fee (Landowner's Guide); an appraisal review by the State Properties Commission is also required. A pre-certification option exists (no fee) per the GCTCP Procedures.

Deadline text on the page: The GA Conservation Tax Credit Program has been renewed, effective June 1, 2022. ... The tax credit expires December 31, 2026.