Forest Land Protection Act (FLPA)
Your tax bill may be lowered if you devote your property to a current use and sign a 15-year promise to keep it in that use.

WHO IS QUALIFIED? Certain individuals and entities licensed to do business in the state of Georgia.

WHAT TYPE PROPERTY MUST I HAVE? A tract of land consisting of more than 200 acres primarily used for one or more the purposes listed below:

• Subsistence production of trees, timber, wood or wood fiber products;
• Commercial production of trees, timber, wood or wood fiber products;
• Property classified as “Environmentally Sensitive” by the Department of Natural Resources
• Property managed according to a recognized forestry certification program.

WHAT MUST I DO? You must sign a covenant application promising to keep using your property in the qualifying use for the next 15 years. Your ability to sell or develop it will be restricted during that time. You can sign up any time between January 1st and April 1st, or within the county’s time period for filing property assessment appeals. If you currently have your property in a “Preferential Assessment Covenant” or “Conservation Use Covenant”, you may switch to a “Forest Land Protection Act Covenant” if it offers you a better tax advantage.

HOW DO I FIND OUT MORE? Please contact your county Board of Tax Assessors office for official information about current use assessment or if you have general questions concerning this program, you may contact the State of Georgia, Local Government Services Division at 404-968-0707.

Conservation Use Property
A ten-year covenant that can provide some relief from property taxes to certain qualifed, active agricultural properties. Property that is eligible:

• 2000 acres or less of a single owner (ownership must qualify)
• primary purpose must be good faith production of agricultural or timber products (includes subsistence farming)
• environmentally sensitive property (must be certified by the Georgia Department of Natural Resouces)

Residential Transitional Property
A ten-year covenant that can provide current use assessment for residential property located in a transitional area. Property that is eligible:

• property must be owner-occupied single-family residential located in a transitional area
• value must have been changed to a level higher than that of residential property in the area as a result of its location in a transitional area

Preferential Tax Assessment for Agricultural Property
Ten-year covenant in which the property is assessed at 30% of fair market value rather than 40% for tax purposes. Property that is eligible:

• 2000 acres or less of a single owner (ownership must qualify)
• property must be tangible real property devoted to bona fide agricultural purposes

Rehabilitated Historic Property
Reduced assessment for property that has been or is in the process of substantial rehabilitation. Eligibility requirements include:

• property must qualify for listing on the Georgia Register of Historic Places
• Rehabilitation must meet standards as provided for in the Georgia Department of Natural Resources regulations
• property must be certified by the Georgia Department of Natural Resources as being eligible for preferential assessement

Landmark Historic Property
Reduced assessment for property that has been certified by a local government as landmark historic property. Eligibility requirements include:

• property must be registered on the National or Georgia Register of Historic Places and be so certified by the Georgia Department of Natural Resources

Brownfield Property
Property which qualifies for participation in the State's Hazardous Site Reuse and Redevelopment Program and which has been designated as such by the Environmental Protection Division of the Department of Natural Resources may qualify for preferential assessment. This special program provides for the preferential assessment of environmental and contaminated property by freezing the value for ten years as an incentive for developers to clean up the property and return it to the tax rolls. It also allows an eligible owner to recoup the eligible costs associated with the cleanup of this type property against their tax liability.