PT-283E | Application for Conservation Use Assessment of Environmentally Sensitive Property

This assessment provides for the valuation of environmentally sensitive property at current use value rather than fair market value.

Forms and Document Downloads

PT-283E, Application For Conservation Use Assessment of Environmentally Sensitive Property

Form Details

• • Who Should File:
    Qualifying entities desiring conservation use assessment of environmentally sensitive property.
  • When to File:
    The same time property tax returns are due in the county. In most counties returns are required to be filed by April 1. When a property owner receives a notice from the board of tax assessors of a reassessment of property, this application may be filed in conjunction with or in lieu of an appeal to the reassessment.
  • Submit :
    Macon-Bibb County Board of Tax Assessors
    688 Walnut Street, Suite 200, Macon, GA 31201
  • Instructions:
    O.C.G.A. 48-5-7.4 provides for the assessment of conservation use property at its current use value rather than the fair market value. Environmentally sensitive property may include:
    • crests, summits, and ridge tops;
    • wetland areas as determined by the United States Army Corps of Engineers in accordance with Section 404 of the federal Clean Water Act, as amended, or wetlands that are shown as such on
    • maps compiled by the Department of Natural Resources of the United States Fish and Wildlife Service;
    • significant ground-water recharge areas shown as such on maps or data compiled by the Department of Natural Resources;
    • undeveloped barrier islands or portions of undeveloped barrier islands as provided for in the federal Coastal Barrier Resources Act, as amended;
    • habitats certified by the Department of Natural Resources that contain endangered or threatened species as listed under the federal Endangered Species Act of 1973, as amended;
    • and river corridors that are within the 100 year flood plain as shown on official maps prepared by the Federal Emergency Management Agency.

    Property that qualifies for this special assessment must be maintained in a current use for a period of ten years.