Property Tax Preferential Programs

Georgia’s property tax preferential programs can significantly reduce the annual cost of owning forestland. By understanding the available options, eligibility requirements, and long-term commitments, you can select the program that best fits your property, management objectives, and financial goals while avoiding costly surprises down the road.

Incentive Programs for Landowners

Georgia offers several property tax preferential programs that reduce annual property taxes for landowners who keep their land in agriculture or forestry. Currently, there are 4 property tax incentive programs available to landowners in Georgia. Conservation Use Assessment (CUVA), Forestland Protection Act (FLPA),                   Qualified Timberland Property (QTP), and Agricultural Preferential Assessment (Ag Pref). Under FLPA and CUVA, landowners may choose to enter a “covenant” for a certain amount of time, promising to keep the land in its current use. In return, those landowners are taxed on the current use of the land, rather than the highest and best use. Ag Pref and QTP provide reduced assessments for eligible forest and agricultural lands without the long-term covenants required by CUVA or FLPA, though savings are typically smaller. While these programs lower annual property taxes, they require continued qualifying use and may carry penalties or rollback taxes if the land is converted or withdrawn early, making it important for landowners to understand both the benefits and obligations before enrolling.

Enrollment in Georgia’s preferential property tax programs begins at the county level. Landowners should apply through their County Tax Assessor’s Office, which administers these programs and can provide application forms, deadlines, and eligibility requirements. Because application deadlines are strict and typically tied to the tax year, landowners are encouraged to contact their county tax assessor early to avoid missing enrollment windows.