Bill > HB169

This bill modifies Georgia's property tax laws regarding conservation use land, specifically limiting exceptions for solar energy installations. Currently, landowners with property under conservation covenants can use part of their land for solar energy generation without losing their tax benefits. Beginning July 1, 2026, these exceptions will only apply to contracts entered into before that date, with a special provision for properties that have an existing recorded option contract for solar lease. When solar energy equipment is installed, the specific portion of land where the equipment is located will be removed from the conservation covenant and will be taxed at full market value, incurring a penalty for breaching the original covenant. The bill includes a sunset provision that will completely repeal these solar energy provisions on July 1, 2036. The changes apply to both general conservation use property and forest land conservation use property, effectively reducing the flexibility for future solar energy development on land with preferential tax assessments.

Budget and Finance

https://www.legis.ga.gov/legislation/69646