Form:                          PT-283E
                  Who Should File: 

Qualifying entities desiring conservation use  assessment of environmentally sensitive property.

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.

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.