# Georgia SB 59: Bona Fide Conservation Use Property; a limitation on leased property; remove Georgia SB 59, Bona Fide Conservation Use Property; a limitation on leased property; remove, is a 2025-2026 Regular Session Senate bill sponsored by Lee Anderson (Republican), Drew Echols (Republican), Russ Goodman (Republican) and 3 others; status vetoed, last action 2026-05-12 (Senate Date Signed by Governor); PRIA reads it as touching household money (as of 2026-10-12). - Canonical: https://policyrisk.com/state-bill/GA-SB59-2025-2026 - As of: 2026-10-12 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Georgia SB 59 - State: Georgia - Session: 2025-2026 Regular Session - Title: Bona Fide Conservation Use Property; a limitation on leased property; remove - Status: vetoed - Chamber: Senate - Introduced: 2025-01-29 - Last action: 2026-05-12, Senate Date Signed by Governor - Sponsors: Lee Anderson (Republican), Drew Echols (Republican), Russ Goodman (Republican), Billy Hickman (Republican), Carden Summers (Republican), Sam Watson (Republican) - Cosponsors: 1 - Subjects: Ways & Means, Finance, General Bill - Touches household money: yes - Roll calls: 4 (284 yes, 25 no in all) - Economic provisions PRIA read: 3 ## Summary No summary available. ## Bill overview: provisions PRIA read - Claim after replanting or restoration: cost, high. You can claim the credit only in the tax year you first finish restoration or required replanting. Replanting must be in the same county and be projected to recover at least 90% of the lost value, using prices as of September 25, 2024. You must attach a certification and any documents the state req… - Timber loss credit amounts and limits: mixed, high. Georgia provides a timber casualty tax credit equal to 100% of your loss on eligible acres in disaster areas. Your credit cannot be more than $550 for each affected acre. The state also raises the total pool of credits to $250 million. These rules apply to tax years that begin on or after January 1… - Timber producers: applications and deadlines: mixed, high. For losses on or before December 31, 2025, you must file a preapproval application. Starting January 1, 2026, you may claim without preapproval; the department must start taking these claims by July 1, 2026 and reply within 45 days. Preapproval filings are reviewed in order; you will be told within… ## Sponsors and cosponsors - Sponsor: Lee Anderson (Republican), Senate - Sponsor: Drew Echols (Republican), Senate - Sponsor: Russ Goodman (Republican), Senate - Sponsor: Billy Hickman (Republican), Senate - Sponsor: Carden Summers (Republican), Senate - Sponsor: Sam Watson (Republican), Senate - Cosponsor: Angie O'Steen (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2026-03-12 | Senate | AGREE TO HOUSE SUBSTITUTE | pass | 49 | 0 | 4 | | 2026-02-26 | House | PASSAGE | pass | 154 | 3 | 15 | | 2025-02-19 | Senate | MOTION TO ENGROSS: SB 45, SB 59, SB 89, AND SR 56 | pass | 31 | 21 | 1 | | 2025-02-19 | Senate | PASSAGE | pass | 50 | 1 | | ## Actions (18) - 2026-05-12: Senate Date Signed by Governor (Senate) - 2026-05-12: Veto V9 - 2026-04-10: Senate Sent to Governor (Senate) - 2026-03-12: Senate Agreed House Amend or Sub (Senate) - 2026-02-26: House Third Readers (House) - 2026-02-26: House Passed/Adopted By Substitute (House) - 2026-02-18: House Committee Favorably Reported By Substitute (House) - 2025-04-04: House Withdrawn, Recommitted (House) - 2025-03-31: House Committee Favorably Reported By Substitute (House) - 2025-02-21: House Second Readers (House) - 2025-02-20: House First Readers (House) - 2025-02-19: Senate Engrossed (Senate) - 2025-02-19: Senate Third Read (Senate) - 2025-02-19: Senate Passed/Adopted (Senate) - 2025-02-18: Senate Read Second Time (Senate) - 2025-02-13: Senate Committee Favorably Reported (Senate) - 2025-01-30: Senate Read and Referred (Senate) - 2025-01-29: Senate Hopper (Senate) ## Bill text - SB 59/AP* (v9): [PDF](https://www.legis.ga.gov/api/legislation/document/20252026/245788) ## Related bills - SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckless stunt driving; replace the forfeiture penalty (signed) - SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation for certain motor vehicles; provide (signed) - SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Service Foundation; establish (signed) - SB 406: "Georgia Property Owners' Bill of Rights Act"; enact (signed) - HB 1391: Specialty license plates; honor public safety officers; establish (signed) - HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact (signed) ## Sources - [SB 59/AP* (v9) (PDF)](https://www.legis.ga.gov/api/legislation/document/20252026/245788) ## Related - [SB 160: Reckless Stunt Driving; a motor vehicle involved in a second offense of reckles…](https://policyrisk.com/state-bill/GA-SB160-2025-2026) - [SB 384: Motor Vehicle; optional five-year motor vehicle registration and revalidation f…](https://policyrisk.com/state-bill/GA-SB384-2025-2026) - [SB 76: License Plates; specialty license plate benefitting the Georgia Veterans Servic…](https://policyrisk.com/state-bill/GA-SB76-2025-2026) - [SB 406: "Georgia Property Owners' Bill of Rights Act"; enact](https://policyrisk.com/state-bill/GA-SB406-2025-2026) - [HB 1391: Specialty license plates; honor public safety officers; establish](https://policyrisk.com/state-bill/GA-HB1391-2025-2026) - [HB 1344: Georgia Insurance Affordability and Claims Integrity Act; enact](https://policyrisk.com/state-bill/GA-HB1344-2025-2026) - [Georgia bills](https://policyrisk.com/states/georgia/bills) - [Georgia state hub](https://policyrisk.com/states/georgia) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/GA-SB59-2025-2026 (as of 2026-10-12).