Conservation Use Property is bona fide agricultural property that can be assessed at its current use value rather than the fair market value so long as certain criteria are met.  Property that qualifies for this special assessment must be maintained in its current use for a period of ten (10) years.  Georgia Law (O.C.G.A. 48-5-7.4) allows for up to 2,000 acres of real property of a single owner, the primary purpose of which is any good faith production, including but not limited to subsistence farming or commercial production, from or on the land of agricultural products or timber.  This covenant is a sworn agreement that the property owner will maintain the current use of the property for ten (10) years from January 1 of the year the property is entered into the covenant.

 

The earliest anyone may apply for Conservation Use Valuation Assessment (CUVA) is January 2 of each year. The filing time runs from January 2 until April 1. In addition, once annual assessment notices are mailed out (usually mid-to-late May) property owners will have a 45-day window to apply for CUVA only in lieu of or in conjunction with an appeal.  A one-time $25 filing fee (cash or check only) per application is due at the time the application(s) are submitted to the Tax Assessors’ Office.

 

The land uses required for Conservation Use Valuation are good faith agricultural/forest production and environmentally sensitive land including, but not limited to: 

• Raising, harvesting, or storing crops
• Feeding, breeding, or managing livestock or poultry
• Producing plants, trees, fowl, or animals
• Production of aquaculture, horticulture, floriculture, dairy, livestock, poultry, and apiarian products

 

Georgia Code Section 48-5-7.4 allows up to 2,000 acres to be entered into CUVA. There is no minimum acreage for CUVA, however, landowners with less than (ten) 10 acres must supply additional documentation at the time of application that the primary use of the property is for bona fide agricultural/timber production purposes.  For properties that have a residence, up to one (1) acre is excluded from the total acres which can be the determining factor if documentation must be provided.

 

A “breach” occurs when the ten (10) year CUVA agreement is not fulfilled.  Be advised that fees and penalties for breaching a CUVA covenant may apply. Examples of breaching a covenant can include, but are not limited to:

• Selling/transferring parts of or all the land without notifying the Board of Assessors
• Selling/transferring the land to a developer
• Selling/transferring the land to someone who would not qualify for Conservation Use
• Not using the land as stated in the application
• Changing usage without notifying the Board of Assessors

 

 

For more detailed information, please visit