Georgia Conservation Tax Credit Program FAQ

Does donation of a conservation easement or restrictive covenant under this program require the landowner to provide public access?

While conservation easements can include provisions for public access and use, most do not. There is no requirement in this program that the landowner include public access as a component of the donated conservation easement.

For properties held by a qualified organization and protected by a permanent restrictive covenant, the situation is different. Under Georgia law (O.C.G.A. 44-5-13), permanent restrictive covenants are those that include provisions for public use. Restrictive covenants that do not provide public access and use are not permanent, and are therefore ineligible for certification under this program.

Are there circumstances in which a government entity (state, county, or municipal) will not accept a property proposed for donation?

Yes, some local governments may not be staffed to handle the process or have the necessary policies and procedures in place. Also, the property may not meet their conservation and greenspace goals due to its configuration, size, condition, or location.

The State of Georgia will only accept a donation of land (fee-simple or conservation easement) if the property is of statewide significance and can be managed to protect and maintain its values in perpetuity. In addition, emphasis is placed on sites that can provide opportunities for public recreation, education, or scientific research.

Are there circumstances in which a private conservation organization will not accept a property proposed for donation?

Yes. The property in question may not be compatible with the organization’s mission or objectives, or may be judged problematic for any number of other reasons. Private non-profit organizations that accept conservation easements must annually monitor and report the status of the easement to the Department, so these organizations must assess the conservation value of the proposed donation in relation to available staff resources.

Does certification under this program provide automatic eligibility for other financial incentive programs supporting conservation uses?

No, but much of the documentation required for certification under GCTCP is the same as that required for other programs providing federal tax deductions, property tax relief, or other financial incentives. Please check with the Department (770-918-6411) for information on other programs that provide financial incentives for land conservation.

Can the Department provide me with an estimate of the income tax credit that would result from a conservation donation?

No, the Department is responsible for determining the eligibility and suitability of a site for certification under this program. The Department does not determine or estimate the monetary value of a donation or the resulting state income tax credit. Many of the cooperating qualified organizations can provide guidance on what to expect in terms of financial benefits from a conservation donation under this program.

Who is responsible for determining the value of the state income tax credit?

The state income tax credit is based on the monetary value of the donation, as determined by a qualified appraisal. This value is determined by a qualified appraisal. The Department of Revenue is responsible for issuing the tax credit.

How is the Georgia Conservation Tax Credit Different from Federal Tax Incentives available from the IRS?

The federal incentives available for land conservation currently consist only of income tax deductions. The Georgia Conservation Tax Credit provides for an actual dollar-for-dollar credit on your state income tax return, not just a deduction. Also, the IRS uses much broader criteria on what constitutes conservation purposes. The State has stricter requirements for the program, more specific definitions of eligible conservation purposes, and has a certification process in which the property, and allowed uses, is scrutinized by the Department. Therefore, there may be some donations that will qualify for federal income tax deductions, but fail to meet the State’s criteria.

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