GEORGIA DEPARTMENT OF NATURAL RESOURCES
Georgia Conservation Tax Credit Program

DRAFT Frequently Asked Questions, 2013 Rules

Is my land eligible for a conservation tax credit?

The Department of Natural Resources (DNR) determines tax credit eligibility.  The DNR must certify that both the land itself and the permanent restrictions being donated conform to O.C.G.A. §48-7-29.12 and the corresponding Rules.

The DNR allows potential applicants to formally inquire about their land’s eligibility by submitting pre-certification applications free-of-charge.  The DNR provides a non-binding approval or rejection of pre-certification applications within 60 days.  Pre-certification is recommended for applicants who have not yet completed a conservation donation, and want to determine if their anticipated donations are likely to be approved.

Some types of land are categorically ineligible for a conservation tax credit.  These lands include areas that are already protected from development under local ordinances, such as stream buffers, zoning limits and conservation subdivisions.  These lands also include areas that support active recreation, such as golf courses, athletic fields and other ‘resource intensive’ uses.

If my property is eligible, what kinds of restrictions do I have to put on my property?

The program Rules outline the full list of restrictions.  Among the required restrictions are subdivision limits, stream buffers, mining prohibitions and other similar land use limitations.  However, eligible donations DO NOT have to allow for public access.  

Most importantly, these restrictions must all be part of a PERMANENT conservation easement or deed restriction.  Unlike the Conservation Use Valuation Assessment (CUVA) program, which is administered by local government tax assessors, tax credit-eligible restrictions do not expire after ten or twenty years.  After they are established, conservation restrictions run with the land in perpetuity and must be followed by all subsequent owners of the land.

How do I sign up for the conservation tax credit?

Recipients of the conservation tax credit cannot sign up directly with the state.  Donors must first complete an eligible conservation donation to a Qualified Organization.  Qualified organizations include approved non-government conservation organizations, some state and Federal agencies and Georgia local governments.  Donors should contact and work with a Qualified Organization before considering applying for a conservation tax credit.

Once I make a conservation donation, how do I receive the conservation tax credit?

Applicants must complete and submit an application for tax credit certification to the DNR at the address on the Contact Us page.  Donations that were both completed and recorded in the property records of the local government before January 1, 2013, should use the forms and information located on the 2006-2012 tax credit page.  If the DNR approves such a donation, the applicant must submit the DNR approval letter, property appraisal and Form IT-CONSV as part of their state income tax packages.

Donations that were completed and/or recorded in the property records of the local government after January 1, 2013, should use the forms and information located on the 2013+ tax credit page.  2013+ applicants must also submit a $5,000 application fee and qualified appraisal with their applications.  The State Properties Commission will review the appraisal according to policy SPC-05.  Afterwards, the DNR will provide a formal written response within approximately 90 days of receiving tax credit applications.  Approved donors should submit these DNR approval letters and Form IT-CONSV as parts of their state income tax packages.  

Donors who are not approved must make any changes specified by the DNR to their application packages.  Rejected donors may appeal final determinations by the DNR through the “Georgia Administrative Procedure Act” (O.C.G.A. §50-13).

What financial incentives can I get by completing a conservation donation? 

Eligible donors may be awarded with a credit against their personal or corporate state income taxes.  The tax credit is equal to 25% of the appraised donation value up to $250,000 for individual donors and $500,000 for corporate donors.  State income tax credits may be claimed over ten years, or until the donor uses the entire credit.  Donors may also sell any tax credits they have received to another state income tax payer following procedures established by the Georgia Department of Revenue (404-417-2441).

Donors may also be eligible to receive a Federal income tax deduction from conservation donations, as well as incidental reductions in estate and property taxes.  These incentives are provided by the Federal and local governments, and do not involve the State of Georgia.

Where can I find more information?

Various pages on the GLCP website contain the most specific information available on the Georgia Conservation Tax Credit.  DNR and GLCP staff members are available to answer questions by phone and e-mail via the Contact Us page.  Qualified Organizations are also good sources of information about the tax credit and landowners’ conservation options.