Georgia Forest Land Protection Act

The Forest Land Protection Act of 2008 (O.C.G.A. 48-5-7.7) provides for an ad valorem tax exemption for property primarily used for the good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products. Property may have secondary uses such as promotion, preservation, or management of wildlife habitat: carbon sequestration in accordance with the Georgia Carbon Sequestration Registry; mitigation and conservation banking that results in restoration or conservation of wetlands and other natural resources; or the production and maintenance of ecosystem products and services such as, but not limited to, clean air and water.


  • The applications form must be submitted to the Emanuel County Tax Assessors’ Office
  • Excludes the entire value of any residence located on property
  • Must be at least 200 acres in aggregate which lies within one or more counties
  • Must be at least 100 acres in any given county if property is on county line
  • Must be 50% or more of timber land
  • Covenant is for 10 years
  • Other covenants can be changed one time to a FLPA without penalty
  • Penalties apply if FLPA covenant is breached
  • Must apply between January 1 and April 1 or during a pending appeal
  • Recording fee $10 for first sheet and $2 for each additional sheet (Estimate of $14)