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
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Owners of agricultural land, timberland or environmentally sensitive land in Georgia.
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Maximum 2,000 acres per owner.
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Owned by natural or naturalized citizens, qualifying estates, trusts or family farm entities.
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10-year covenant.
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.
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Updated October 16, 2026
Image Credit: Abigail Ducote
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