Covenants
Certain property types may qualify for special tax benefits under covenants, which are agreements made between the property owner and the government (in the cases addressed on this page, at the state level) to maintain specific land use practices. These legally-binding arrangements provide tax relief in exchange for the property being used or maintained in a particular way for a designated period.
Covenants are a powerful tool for landowners seeking to preserve agricultural, forest, or environmentally sensitive land while reducing their tax burden. The tax assessor's office is responsible for processing these applications and ensuring compliance with covenant terms.
There are 2 main types of covenants in Emanuel County:
If you own agricultural land, timberland, or environmentally sensitive land, you may be eligible for a special tax benefit called a Conservation Use Assessment. This program governed by Georgia law (O.C.G.A. Section 48-5-7.4) reduces property taxes to encourage landowners to keep their property in its natural or agricultural state rather than converting it to residential or commercial use. The goal is to protect these lands and prevent the pressure to sell due to high property taxes.
To qualify, the property must be used for activities like growing and harvesting crops; raising and managing livestock or poultry; and/or producing aquaculture (fish farming), horticulture (gardening), floriculture (flower farming), forestry (trees for timber), dairy products, and beekeeping products.
Eligibility
To be eligible for conservation use:
- The property must be owned by citizens, certain family-owned farm entities, or nonprofit clubs. Family-owned farms must receive at least 80 percent of their income from these agricultural uses.
- The owner must agree to keep the property in "good faith" agricultural or timber production for at least 10 years. Should the owner break the 10-year contract, a penalty will be imposed.
- An individual landowner cannot have more than 2,000 acres in the conservation use program.
- The land must be used mainly for farming or timber production. At least 50 percent of the land must be actively used for these purposes while the remaining 50 percent can remain unused but cannot be used for any other non-agricultural business.
- Structures like barns and silos used for agricultural production are included in the Conservation Use Assessment, but the residence and the land it sits on are excluded and consequently taxed at fair market value.
- For tracts smaller than 10 acres, the county tax assessor may require additional proof of agricultural use.
The filing period for a Conservation Use Assessment application runs between January 1 and April 1, unless you're filing for an appeal. The cost is $25, no matter if you're submitting a new application or a continuance.
The Forest Land Protection Act (FLPA) of 2008 (O.C.G.A. 48-5-7.7) offers a property tax exemption for land primarily used for the growth and production of trees, timber, or other wood products. This exemption helps landowners manage their land for forestry purposes without the pressure of high property taxes.
To qualify for the FLPA exemption, your property should primarily be used for: the growth and production of trees, timber, or wood products. Secondary uses like promoting or managing wildlife habitats, carbon sequestration (capturing and storing carbon dioxide), conservation banking (protecting natural resources), and producing ecosystem services such as clean air and water are also taken into account when you apply for the forest land protection exemption.
The exemption does not apply to the value of your property, and your total property must be at least 200 acres if it spans one or more counties. If your property is on a county line, however, there must be at least 100 acres in each county. At least 50 percent of your property must be timberland.
By seeking and obtaining forest land protection, you as the property owner are agreeing to a 10-year covenant. Should you break the FLPA covenant before the 10-year period ends, you'll be subject to penalties. However, any existing property covenants can be switched to FLPA one time without penalty.
Your FLPA exemption application must be filed with the tax assessor's office between January 1 and April 1, unless you're seeking an appeal. The recording fee is $10 for the first sheet and $2 for each additional sheet.