{"slug":"ga-conservation-use-valuation-timberland","name":"Conservation Use Valuation Assessment (CUVA) for timberland","provider":{"name":"Georgia Department of Revenue and county boards of tax assessors","type":"state"},"organization":null,"country":"US","region":"GA","locality":null,"scope":"regional","audience":["landowner","farmer"],"kind":"tax_incentive","benefit":"Timberland assessed at 40 percent of its current-use value instead of market value for a ten-year covenant","summary":"Georgia's conservation use program lets owners of agricultural land, timberland and environmentally sensitive land pay property tax on current-use value rather than development value. Owners sign a ten-year covenant to keep the land in a qualifying use; annual value changes are capped at 3 percent.","eligibility":"Land owned by one or more natural or naturalized citizens (plus certain family farm entities, estates, trusts and nonprofit conservation groups); an owner may not have an interest in more than 2,000 acres of enrolled land. Timberland is classed W1 to W9.","how_to_apply":"File an application with your county board of tax assessors; Columbia County, for example, requires it on or before April 1. Breaking the covenant means repaying twice the tax savings received.","url":"https://gatrees.org/forest-management-conservation/taxes-estate-planning/","source_url":"https://columbiacountyga.gov/357/Conservation-Use-Valuation","season":"Apply with your county by its spring deadline (often April 1)","program_status":"active","lat":null,"lng":null,"data_note":"Deadlines and forms vary by county. Owners whose primary use is commercial timber production can instead apply for Qualified Timberland Property (QTP) with the Department of Revenue through the Georgia Tax Center between January 1 and March 1.","updated_at":"2026-11-08T00:02:20.743Z","page_url":"https://treerm.org/residents/programs/ga-conservation-use-valuation-timberland","markdown_url":"https://treerm.org/residents/programs/ga-conservation-use-valuation-timberland.md","license":"CC-BY-4.0"}