Georgia Conservation Tax Credit Program

The GA Conservation Tax Credit Program has been renewed, effective June 1, 2022.

Overview

The Georgia Conservation Tax Credit is a financial incentive for landowners to help protect Georgia’s natural resources.

Landowners who donate fee-title lands or permanent conservation easements to a government entity, state agency, or a Land Trust Alliance-accredited land trust may apply for a credit against their state income taxes.

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. 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 10 succeeding years.

The aggregate amount of tax credits that can be awarded per calendar year is $4 million. The tax credit expires December 31, 2026.

Contact Information

GEORGIA CONSERVATION TAX CREDIT PROGRAM
Georgia Department of Natural Resources
Wildlife Resources Division
Wildlife Conservation Section
2065 U.S. Highway 278 S.E.
Social Circle, GA 30025-4743
(706) 557-3213