Georgia Conservation Tax Credit Program
Georgia Conservation Tax Credit Program supports landowners through tax incentives for land and easement donations that permanently protect Georgia’s natural, agricultural, and cultural resources.
Funder: Georgia Department of Natural Resources
Due Dates: December 31, 2026 (Final application deadline; program expiration)
Funding Amounts: State income tax credit of 25% of donation value, up to $250,000 for individuals and $500,000 for corporations and partnerships; $4 million annual program cap
Summary: Provides Georgia state income tax credits for qualified donations of land or permanent conservation easements protecting natural and cultural resources.
Key Information: This is a tax incentive, not a direct research grant; donated property must permanently support at least two conservation purposes.
Description
The Georgia Conservation Tax Credit Program, administered by the Georgia Department of Natural Resources (DNR), encourages landowners to voluntarily protect important conservation areas throughout Georgia. It provides a credit against state income taxes rather than funding research or project activities directly. Qualified transactions include fee-simple land donations, bargain sales below fair market value, and donations of permanent conservation easements accepted by qualified government entities or accredited conservation organizations.
Donations must support at least two recognized conservation purposes: water quality, wildlife habitat, low-infrastructure outdoor recreation, prime agricultural or forestry lands, or cultural and historic resources. DNR determines whether the land and its permanent protections qualify, while the State Properties Commission reviews the appraisal used to establish donation value. The Wildlife Resources Division’s Wildlife Conservation Section serves as the program contact.
