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 $4 million. The tax credit expires December 31, 2026.
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Georgia Conservation Tax Credit Program is not employed by or affiliated with the Land Conservation Assistance Network, and the Network does not certify or guarantee their services. The reader must perform their own due diligence and use their own judgment in the selection of any professional.