Purchased Conservation Easements
A land trust or local or state government can purchase the development rights to your farmland, ensuring the farmer can continue production while the land stays in farming forever. The Natural Resource Conservation Service (NRCS) Ag Land Easement Program supports farmers and farming communities by purchasing conservation easements on working farms.
Learn more about this program and how to participate here:
Donated Conservation Easements
A landowner can donate a conservation easement to a land trust or municipality voluntarily, giving up the right to development on their land. Learn more about donated conservation easements.
Why donate a farmland conservation easement?
Conservation Use Valuation Assessment (CUVA)
Owners of agricultural land, timberland and environmentally sensitive land may qualify for conservation use assessment under O.C.G.A. Section 48-5-7.4. The Georgia Revenue Commissioner has the responsibility of annually determining the values for ad valorem tax purposes of this type of land and publishing rules and regulations to help county tax assessors determine the values of property that qualify for conservation use assessment.
Conservation use property is assessed at 40% of current use value which gives a reduced assessment to the owner of this type property when compared to other property assessed at 40% of fair market value. Learn more about CUVA here!