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Conservation Use

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Current Use Valuation Assessment                                                                                          (CUVA)


Conservation Application

Property owners can submit an application between January 1st and April 1st, or within the time period for filing property assessment appeals.

Important Facts About Conservation Use:

  • Conservation Use is an exemption for properties in which the current 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 owner and the county. Certain individuals and family farms whose property is in the state of Georgia are eligible to apply for CUVA.
  • The covenant lasts for ten years, and the property owner must agree to keep the land in qualifying use throughout the entire time. The ability to sell or develop the land will be restricted during the covenant.
  • The recording fee is $25 for each application for the Conservation Use (CUVA).
  • All applications are reviewed thoroughly by the appraisal staff and the Board of Assessors to determine if qualifications are met for approval.
  • A breach of the Conservation Use Covenant can result in severe penalties.
  • The penalty fee is twice the amount saved for every year the exemption was received.
  • If a property is in Conservation Use and then sold, the purchaser of the property must complete an application to receive an approved continuation. Continuation is not automatic and must be reviewed by the Board of Assessors to determine if qualifications are met or if penalty applies.
  • 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 Assessor's Office.
  • Official Code of Georgia Annotated § 48-5-7.4 covers the laws for Conservation Use.