State Flower: Cherokee Rose
Individuals and non-profit organizations have voiced interested in moving healthy soils legislation forward in this state. A coalition has not yet formed. For more information and to connect with, support local orgs please email Georgia@HealthySoilsPolicy.org
Updates in 2024:
HB262 [LS] Georgia Racial Equity in Agriculture Act; includes training “with a primary focus on regenerating the soil, ecosystem, and local community” – carried over from 2023, stalled in committee
Updates in 2023:
HB262 [LS] Georgia Racial Equity in Agriculture Act; includes training “with a primary focus on regenerating the soil, ecosystem, and local community” – in committee at adjournment
Updates in 2022:
HB976 [LS], establish Black Farmer Restoration Office; includes “focus on regenerating the soil, ecosystem, and local community” – stalled in committee
Updates in 2021:
None
Legislative Information
Date:
First enacted in 2006
Legislation:
Georgia Code O.C.G.A. § 48-7-29.12 (2016)
Sponsors:
Unknown
Agencies Involved:
N/a
Rule Making Processes:
N/a
Program Summary
Description:
The Georgia Conservation Tax Credit is for landowners who donate fee-title lands or permanent conservation easements to a government entity, state agency, or a Land Trust Alliance-accredited land trust. The program aims to incentivize landowners to protect and preserve natural resources including water quality, wildlife habitat, outdoor recreation areas, agricultural and forestry lands, and cultural and historic areas.
The Georgia Department of Natural Resources (DNR) oversees the program. The DNR approves applications and certifies that the land is eligible. Recipients can use their credit against their state income taxes. Approved donors may earn tax credits equal to 25% of the fair market value of their donations, up to $250,000 for individual donors and $500,000 for corporate and partnership donors. Any unused portion of the credit may be carried forward for 10 succeeding years.
Soil Health Definitions:
N/a
Stated Goals:
- To protect and preserve natural resources by permanently protecting important conservation areas.
- To protect water quality protection for wetlands, rivers, streams, or lakes
- To protect wildlife habitat consistent with state wildlife conservation policies
- To protect outdoor recreation consistent with state outdoor recreation policies
- To protect prime agricultural or forestry lands
- To protect cultural sites, heritage corridors, or archeological and historic resources
Program Required Measurements:
Applicants must provide survey plats and maps to show the legal boundary of the property and areas of natural, historic, or archaeological resources. In addition, they must provide a detailed explanation of how the property will be permanently protected.
Tools & Guidance:
Unknown
Funding Sources
Founding Source/s:
Taken from Georgia’s revenue stream through the tax code
Funding Type/s:
Tax credit
Practices Eligible for Funding:
N/a
Lessons Learned
N/a
Agencies Involved
Rule making Process
State Universities & Researchers
University of Georgia Department of Crop & Soil Sciences (land-grant university)
Fort Valley State College: Land-grant university
Agricultural Organizations & Technical Assistance
Education & Advocacy Groups
Media & Additional Resources
Maps : This site is meant to facilitate groups, agencies, and individuals wishing to learn about and advance soil health policy. Interested parties are encouraged to send an email to the state page contact with requests for organizational and state-specific information.
Last Update: 04/02/2025