Conservation Use Property

Agricultural, timberland and environmentally sensitive land owners may qualify for Conservation Use Assessment under O.C.G.A. 48-5-7.4. Conservation Use Exemption is a 10-year covenant that requires at least 50% of the property to be used for agricultural purposes.

Conservation use property is assessed at 40% of current use value, which gives a reduced assessment to the owner of this type of property compared to other properties set at 40% of fair market value. The owner must keep the property in a qualifying use for ten years, or they will incur stiff penalties.

Per HB 916, as of May 1, 2012, there is no longer a minimum acreage requirement for applying for Conservation Use. However, anything under 10 acres MUST prove that such owner has filed a Schedule E or F with the Internal Revenue Service or a Form 4835 with their income tax return. Additionally, 1 acre and each residence shall be excluded from all Conservation Use Covenants (new or renewal) applied for after May 1, 2012.

A detailed overview is available in the Conservation Use Brochure found here.  The C.U.V.A. application is for your information only.  

What do I need to bring with me to apply?

A copy of my Driver’s license

$25 filing fee for the application (check or cash only)

How do I apply?

Please get in touch with the Tax Assessors' office in advance, and office staff will have the application ready when you arrive at our office.

Apply in person at 130 Jacobs Way, Suite 201, Clarkesville, GA 30523

Email bneller@habershamga.com or call (706) 839-0100 if you have questions.

Owners who breach their conservation use covenant must pay back to the taxing authority twice the savings they have received over the life of the covenant up to the point it was breached. It is also best to contact our office at 706-839-0100 if you want to sell or transfer any property to someone else.

If any taxpayer is already under the Conservation Use Program and desires to come out due to one of the following reasons, a request to end covenant form must be submitted to our office in person by mail to 130 Jacob’s Way, Suite 201 Clarkesville, GA 30523 or emailed to taxassessors@habershamga.com

Reasons to end covenant without a penalty:

- Age 65 or 67

- Medical

- Death