The Georgia Conservation Tax Credit

With the vast majority of the state’s acres under private ownership, the conservation and restoration of private lands in Georgia are especially important. In Georgia, a significant funding mechanism that supports private land conservation is the Georgia Conservation Tax Credit (GCTC).

During the 2026 Georgia Legislative Session, House Bill 1148, sponsored by Representative Chas Cannon (R-172), seeks to re-authorize the Georgia Conservation Tax Credit for a five-year period through 2031.

The legislation would also increase the annual aggregate amount of tax credits from $4 million to $30 million. Additionally, the measure would place administrative responsibility with the Georgia Department of Natural Resources (DNR), which has a significant history of managing conservation transactions.

The Georgia Conservation Tax Credit is a vital resource for safeguarding Georgia’s environmental integrity, as it provides landowners with a financial incentive to conserve critical acres of forest, wetlands, and working lands. However, if reauthorization, such as that proposed in House Bill 1148, does not pass, the GCTC will sunset on December 31, 2026.

Landowners may qualify for the GCTC when their properties are conserved through fee-simple donations to a government entity, state agency, or conservation organization or through conservation easements that place permanent restrictions on how the property can be used.

Examples of environmental resources protected by the tax credit include:

• Water resources and wetlands
• Natural habitats for wildlife and plants
• Working lands, including agricultural lands and forests in production rotation
• Outdoor recreation areas
• Outdoor cultural heritage sites

Currently, the GCTC provides a tax credit of up to 25% of fair market value, capped at $250,000 for individuals and $500,000 for partnerships or corporations.

• GCTC has conserved more than 255,000 acres in Georgia.
• It is utilized in 130 counties throughout Georgia.
• Since 2014, the GCTC has supported $119 million in conservation value at a small fraction of that cost.
• Tax credit transferability is a key component of the program.

The Georgia Conservation Tax Credit is essential to land conservation in our state, as it has helped permanently conserve critical lands and habitats. The reauthorization of the GCTC is also important as a succinct statement of Georgia’s conservation values and priorities that inform many aspects of land trusts’ essential work.

Reauthorization and improvement of this important conservation incentive are priorities for the Georgia Conservancy and our partners in the Association of Georgia Land Trusts during the 2026 Legislative Session. We thank Representative Chas Cannon for recognizing the importance of the Georgia Conservation Tax Credit and for making its reauthorization a priority of his as well.

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