Gov. Brian Kemp recently signed into law the reauthorization of the Georgia Conservation Tax Credit (GCTC). This state income tax credit is available for landowners who complete a permanent conservation easement with an accredited land trust. 

The Tax Credit — a tool for supporting private land conservation — expired in December 2021, and will now become active again on June 1, 2022, with a sunset date of December 31, 2026. Under this legislation, tax credits not to exceed $4 million will be available for qualified private conservation projects each year. 

The program is beneficial for conservation efforts in Georgia, given that more than 90% of land in the state is privately owned, according to officials with Tall Timbers. Moreover, the tax credit allows for the conservation of vital habitat without increasing the land management costs of state agencies. Conservation easements keep lands in private ownership but limit future development, land fragmentation, and more intensive land uses. The public benefits by protecting water resources, promoting natural habitats for wildlife, and ensuring rural working lands remain for agriculture and timber production, according to Tall Timbers.

Georgia landowners who complete a conservation easement can apply for the tax credit, and when approved, can apply that credit to reduce their state income taxes. Alternatively, landowners have the option of converting some or all of the credit to cash by selling their credits with a broker. 

The state tax credit is separate from the federal tax deduction, which is also a significant incentive for donating a conservation easement. 

Conservation organizations celebrated lawmakers’ commitment to the permanent conservation of Georgia’s land. The Association of Georgia Land Trusts and the Georgia Conservancy, two non-profit organizations that advocate for pragmatic solutions for land conservation and stewardship, expressed thanks to several elected officials who demonstrated particular dedication on this issue. These included the bill’s sponsors, Rep. Sam Watson (R-Moultrie) and Sen. Steve Gooch (R-Dahlonega), as well as Gov. Brian Kemp, Rep. Jon Burns (R-Newington), Sen. Chuck Hufstetler (R-Rome), Rep. Darlene Taylor (R-Thomasville) and House Speaker David Ralston. 

“The Georgia Conservation Tax Credit has been instrumental in helping private landowners protect critical water resources, wildlife habitat, and productive working rural lands,” said Shane Wellendorf, board chair of the Association of Georgia Land Trusts. 

Wellendorf is also conservation coordinator at Tall Timbers, an accredited land trust and research station that holds conservation easements in southwest Georgia. 

“Tall Timbers has worked with 90 Georgia landowners to complete over 100 conservation easements, and we are eager to do more,” Wellendorf said. “We recognize that each landowner is in a unique situation and families wishing to keep their land open and free from development should carefully consider the various options and incentives.” 

Landowners in southwest Georgia who are interested in exploring a conservation easement, can learn more at www.TallTimbers.org. If you are outside of the area that Tall Timbers accepts easements, or you would like to explore more options, you can locate additional accredited land trusts through the Land Trust Alliance at www.FindaLandTrust.org.