HR 1000: Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA

Georgia's constitution currently taxes standing timber once, when it is harvested or sold, at two and one-half times the assessment rate used for other real property. This resolution proposes a constitutional amendment that would drop that timber tax rate to zero percent, but only for timber harvested or sold from land that already receives preferential tax treatment, such as conservation use or forest land protection covenants. Landowners who want the zero rate would have to sign a covenant keeping the property in a qualifying use, and if they break that covenant within ten years of the harvest or sale, they would have to repay the tax savings plus possible penalties. Because counties, cities, and school districts rely on timber tax revenue, the amendment requires the General Assembly to appropriate state funds each year to fully cover any revenue loss those local governments experience from the change. The proposal must go to voters for ratification before it can take effect.

• Amends the Georgia Constitution to reduce the ad valorem (property) tax assessment rate on certain harvested or sold standing timber from its current rate to zero percent.
• Limits the zero rate to timber from land already under conservation use, forest land protection, or similar preferential tax covenants.
• Requires landowners seeking the zero rate to sign a covenant keeping the land in a qualifying use, with recapture of tax savings and possible penalties for breaking it within ten years.
• Requires the General Assembly to appropriate money each year to counties, municipalities, and school districts equal to 100 percent of any revenue they lose from this timber tax change.
• Sends the proposed constitutional amendment to Georgia voters for a yes or no vote on ratification.

Timberland owners with property in conservation use or forest land protection covenants, the counties, municipalities, and school districts that collect timber-related property taxes, and Georgia voters, who must approve or reject the amendment at the ballot box.

If ratified, qualifying timberland owners would pay no property tax when they harvest or sell timber, potentially encouraging them to keep land forested rather than developing it. Local governments would lose that tax revenue but would be entitled to state funding to make up the difference every year.

• Section 1 amends Article VII, Section I, Paragraph III of the Constitution, adding a new subparagraph (e)(3) that sets the timber tax assessment rate at zero for qualifying conserved property.
• Landowners must enter a covenant to keep the property in a qualifying use to receive the zero rate.
• Breaching the covenant within ten years of the harvest or sale triggers recapture of the tax savings and allows additional penalties.
• The General Assembly must annually appropriate funds to any county, municipality, or school district that loses ad valorem revenue because of the rate reduction, covering 100 percent of that loss.
• Section 2 sets the ballot language voters will see, asking whether to approve the change 'for the purpose of encouraging timberland conservation.'
• The amendment only becomes part of the Constitution if ratified by voters as provided in Article X, Section I, Paragraph II.

1. 2026-03-09Senate Read and Referred (Senate)
2. 2026-03-06House Passed/Adopted By Substitute (House)
3. 2026-03-06House Third Readers (House)
4. 2026-03-04House Postponed (House)
5. 2026-03-03House Postponed (House)
6. 2026-02-26House Postponed (House)
7. 2026-02-25House Postponed (House)
8. 2026-02-24House Postponed (House)

• Chuck Efstration (R, HD-104)Primary sponsor
• Noel Williams (R, HD-148)
• Robert Dickey (R, HD-134)
• Al Williams (D, HD-168)
• Debbie Buckner (D, HD-137)
• Shaw Blackmon (R, HD-146)

1. PassedHouse voteMarch 6, 2026

   166 yea, 4 nay (1 not voting, 6 absent)

   Adopt: House Vote #670

• property taxes
• timber industry
• constitutional amendment
• land conservation
• local government funding