Forest Land Protection Act (FLPA)
TAX BENEFITS OF FOREST LAND PROTECTION ACT CURRENT USE ASSESSMENT:
Your tax bill may be lowered if you devote your property to current use and sign a 10-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 1, 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.
- The fee for each application for FLPA cost $18.