Forest Land Protection Act                                                                                                            (FLPA)

FLPA Application

Property owners can submit an application between January 1st and April 1st, or within the time period for filing property assessment appeals.

Important Facts About Forest Land Use:

• Forest Land Use is an exemption for properties in which the current PRIMARY PURPOSE of 50% or more of the property is a tract of land consisting of more than 200 acres used for timber production or maintaining natural habitats.

• Forest Land Use is a covenant between the property owner and the county. Certain individuals and entities licensed to do business in the state of Georgia are eligible to apply for FLPA.

• The covenant lasts for 10 years, and the property owner must agree to keep the land in qualifying use throughout the entire time. The ability to sell or develop the land will be restricted during the covenant.

• The recording fee is $25 for each application for the Forest Land Protection Act (FLPA).

• All applications are reviewed thoroughly by the appraisal staff and the Board of Assessors to determine if qualifications are met for approval. 

• A breach of the Forest Land Use Covenant can result in severe penalties.

• The penalty fee is twice the amount saved for every year the exemption was received.

• If a property is in Forest Land Use and then sold, the purchaser of the property must complete an application to receive an approved continuation. Continuation is not automatic and must be reviewed by the Board of Assessors to determine if qualifications are met or if penalty applies.

• If a property is in Forest Land Use and the owner decides to change the timber use or let the property lay fallow, the owner shall notify the Assessor's Office.

• Official Code of Georgia Annotated § 48-5-7.7 covers the laws for Forest Land Protection Act.