Georgia Conservation Tax Credit Program FAQ

The following pages are designed to give answers to general questions relating to the Conservation Tax Credit Program and certification requirements. More detailed information can be found by contacting the Department of Natural Resources at (770) 918-6411.

What are the minimum requirements for eligibility under the Georgia Conservation Tax Credit Program (GCTCP)? Individual and corporate owners of real property in Georgia are eligible to participate in the program. In order to be eligible to receive the state income tax credit:

• The landowner must donate or bargain sell the property in fee simple, or donate or bargain sell a permanent conservation easement, on the property;
• The donation must be accepted by the Federal Government, State, county, municipal, consolidated government, or a bona fide charitable nonprofit organization defined as a “qualified organization” under this program
• The property in question must meet one or more Conservation Purposes as defined by the Department of Natural Resources ("Department").

What types of land are not eligible for certification under this program?

• Land that is already protected from development under local ordinances (e.g., stream buffers or scenic setbacks)
• Land that is set aside in order to increase building density levels (e.g., dedicated “greenspace” within conservation subdivisions or cluster developments)
• Land that is planned for or used for golf courses, soccer fields, softball fields, or other types of intensively managed recreational uses.
• Only one qualified donation may be made on a property that was part of a larger parcel under the same ownership in the prior year, except as otherwise provided in O.C.G.A. § 48-7-29.12 (d)(2)

What is pre-certification, and how does it differ from certification?

Under the GCTCP, the Department can only provide certification after the donation has been completed. This means that the donor and recipient must have executed and recorded all appropriate documents for the land transaction before the Department makes the final determination on a property’s suitability for certification. Many prospective donors want some degree of assurance that their conservation donation will meet the standards for certification before completing the transaction and applying for certification.

Pre-certification is an optional intermediate step that allows the landowner to consult with the Department staff to reduce the level of uncertainty concerning certification. By providing information about the property and the terms of the donation prior to the completion of the property transaction, the landowner gives the Department an opportunity to review the proposed donation and provide an estimate of the likelihood that it will meet the standards for certification.

This also gives the Department staff an opportunity to advise the landowner on the various components of a successful conservation project and to make certain that the landowner knows about all available conservation options.

After reviewing the pre-certification application, the Department will provide a letter to the landowner indicating whether or not the proposed donation is likely to meet all requirements for certification. Please keep in mind that this preliminary determination is not binding on the landowner, the recipient organization, or the Department. However, the more complete and detailed the application package is, the more confidently the Department can determine the likelihood of meeting the certification requirements.

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