Conservation Use (CUVA)
Important Facts About Conservation Use:
- Conservation Use is available for properties in which the PRIMARY PURPOSE of 50% or more of the property is good faith production of an agricultural product or timber.
- Conservation Use is a covenant between the property and the county.
- The covenant lasts for ten years.
- The fee for each application for Conservation Use (CUVA) cost $14.
- This fee is a recording fee. All applications are reviewed thoroughly by the appraisal staff and the Board of Assessors.
- A breach of the Conservation Use Covenant can result in severe penalties.
- The penalty is twice the amount saved for every year a savings was enjoyed.
- In other words, if a property was approved in 2005 for Conservation Use and a breached occurred in 2009, the breach penalty would be for a total of 5 years.
- If a property is in Conservation Use and then sold, the purchaser of the property must sign a continuation application.
- This continuation application is reviewable by the Board of Assessors and is not automatic.
- If a property is in Conservation Use and the owner decides to change the agricultural use or let the property lay fallow, the owner shall notify the Tax Assessor's Office.
- Official Code of Georgia Annotated § 48-5-7.4 has the laws covering Conservation Use.