An official website of the State of Georgia.
Overview
The Georgia Conservation Tax Credit is a financial incentive for landowners to help protect Georgia’s natural resources.
Landowners who donate fee-title lands or permanent conservation easements to a government entity, state agency, or a Land Trust Alliance-accredited land trust may apply for a credit against their state income taxes.
Approved donors may earn tax credits equal to 25 percent of the fair market value of their donations, up to $250,000 for individual donors and $500,000 for corporate and partnership donors. Donations made and recorded by partnerships before January 1, 2013 may earn a credit of up to $1 million in aggregate. Any unused portion of the credit may be carried forward for 10 succeeding years.
The aggregate amount of tax credits that can be awarded per calendar year is $30 million. The tax credit expires December 31, 2021.
Applicant Resources
Application
Georgia Conservation Tax Credit Program (GCTCP) Application Form
Rules & Regulations
GCTCP Department of Revenue Rules
State Properties Commission Documents
SPC Fee Simple Appraisals Required Items
SPC Conservation Easement Appraisals Required Items
Frequently Asked Questions
Contact Us
Chris Canalos, Georgia Conservation Tax Credit Program Manager
Telephone: (706) 557-3225
E-mail: Chris.Canalos@dnr.ga.gov
