Cover photo for Georgia Conservation Use Valuation Assessment (CUVA)

Georgia Conservation Use Valuation Assessment (CUVA) (CUVA)

Georgia Department of Revenue


Georgia property-tax program that assesses qualifying agricultural land, timberland and environmentally sensitive land at current use value instead of fair market value. Owner signs a 10-year covenant to keep the land in qualifying use; breach requires paying back twice the savings.


Eligibility

  • Owners of agricultural land, timberland or environmentally sensitive land in Georgia.

  • Maximum 2,000 acres per owner.

  • Owned by natural or naturalized citizens, qualifying estates, trusts or family farm entities.

  • 10-year covenant.


Details

Financial Instrument

Discount


Terms

10-year covenant; breach penalty = twice the savings received.

Published amounts: Conservation use property is assessed at 40% of current use value.


Application Instructions

File with the county board of tax assessors by the county's ad valorem return deadline.

Deadline text on the page: Applications for current use assessment must be filed with the county board of tax assessors on or before the last day for filing ad valorem tax returns in the county.



Updated October 16, 2026

Image Credit: Abigail Ducote

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