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GeorgiaSB 3062025-2026 Regular SessionSenateWALLET

Bona Fide Conservation Use Property; impending expiration to be sent via certified mail; require notices

Sponsored By: Randy Robertson (Republican)

Signed by Governor

Ways & MeansFinanceGeneral Bill

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Bill Overview

Analyzed Economic Effects

6 provisions identified: 5 benefits, 1 costs, 0 mixed.

Landowners can combine conservation tax agreements

Beginning January 1, 2027, a qualifying single owner can combine multiple valid conservation agreements into one new 10-year agreement. All parcels must qualify for renewal when their original agreements expire, and none can have delinquent taxes. The owner must file a real property tax return with the appropriate county tax assessors by the filing deadline. Combining agreements does not breach the old agreements or allow land to be dropped from coverage. The land must keep meeting the same ownership and qualifying-use rules.

Landowners gain forest tax transition options

Beginning January 1, 2027, qualified forest landowners have 180 days after acquisition to move eligible land into a forest conservation agreement. This applies to acquired land receiving preferential or conservation current-use assessment, and the land must qualify for forest assessment. The timely switch does not breach the prior agreement, even when the new owner does not qualify for its assessment. The law also allows qualifying land to switch among these tax programs, ending existing agreements and limiting each property to one change. Land that stops meeting its agreement's purpose can move to conservation current-use assessment if it qualifies.

More qualifying uses for conservation land

Beginning January 1, 2027, qualifying Georgia conservation land can keep its conservation tax assessment while also storing carbon. Carbon storage must be a secondary use under the Georgia Carbon Sequestration Registry or another carbon program. Commercial wood and wood-fiber production also qualify when mainly for conservation and restoration, rather than financial gain. The land must still meet the other conservation-use requirements.

Tax relief for expired conservation agreements

Beginning January 1, 2027, the law restores qualifying conservation agreements that expired during the two years immediately before July 1, 2025. The land must have remained eligible for current-use assessment after expiration. Owners must provide a sworn statement from the designated mail carrier showing the mailbox was inoperable or unavailable when notice was due. Eligible owners owe only the taxes that applied without expiration and can appeal assessments for the expiration period. The county must refund excess taxes paid, with no related costs, fees, or interest imposed.

Annual cap on low-income housing credits

For each taxable year from 2026 through 2028, Georgia caps initial low-income housing tax-credit awards at $100 million. The cap applies separately each year to credits for qualified low-income buildings. It limits program awards rather than directly changing renters' household tax bills.

Landowners get conservation agreement expiration notices

Beginning January 1, 2027, county tax assessors must send written notice at least 60 days before a conservation agreement expires. They use first-class mail, must use certified mail on request, and must also email a copy when requested with a current email address. Each agreement lasts 10 years, from January 1 of the qualifying year through December 31 of the final year. Current-use assessment continues during the agreement without annual applications. Owners need another 10-year agreement after expiration and can renew in year nine to avoid a lapse.

Sponsors & Cosponsors

Sponsor

  • Randy Robertson

    Republican • Senate

Cosponsors

  • Chas Cannon

    Republican • House

Roll Call Votes

All Roll Calls

Yes: 290 • No: 31

Senate vote • 4/2/2026

AGREE TO HOUSE SUBSTITUTE

Yes: 52 • No: 0 • Other: 3

House vote • 3/25/2026

PASSAGE

Yes: 158 • No: 9 • Other: 7

Senate vote • 3/4/2026

MOTION TO ENGROSS: SB 306, SB 465, SB 498, SR 668

Yes: 31 • No: 22 • Other: 2

Senate vote • 3/4/2026

PASSAGE BY SUBSTITUTE

Yes: 49 • No: 0 • Other: 4

Actions Timeline

  1. Senate Date Signed by Governor

    5/6/2026Senate

  2. Act 431

    5/6/2026

  3. Effective Date

    5/6/2026

  4. Senate Sent to Governor

    4/10/2026Senate

  5. Senate Agreed House Amend or Sub

    4/2/2026Senate

  6. House Third Readers

    3/25/2026House

  7. House Passed/Adopted By Substitute

    3/25/2026House

  8. House Committee Favorably Reported By Substitute

    3/20/2026House

  9. House Second Readers

    3/9/2026House

  10. House First Readers

    3/6/2026House

  11. Senate Engrossed

    3/4/2026Senate

  12. Senate Third Read

    3/4/2026Senate

  13. Senate Passed/Adopted By Substitute

    3/4/2026Senate

  14. Senate Read Second Time

    3/3/2026Senate

  15. Senate Committee Favorably Reported By Substitute

    2/26/2026Senate

  16. Senate Read and Referred

    2/28/2025Senate

  17. Senate Hopper

    2/27/2025Senate

Bill Text

  • SB 306/AP* (v11)

    PDF

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