Georgia CommonsHouse · Engrossed · 2025-2026 Regular Session
HR 1000: Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA
Last action March 9, 2026 · Senate Read and Referred
A Georgia House resolution would ask voters to amend the state constitution to eliminate the property tax charged on timber when it is harvested or sold from certain conservation-designated land, with the state reimbursing local governments for the lost revenue.
The summaries below were written by an AI model (claude-sonnet-5) from the text of the resolution and are not part of it. Quote the text, not the summary. The stored text is the Comm Sub version, the latest the General Assembly's website lists.
In plain language
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.
What the bill does
- 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.
Who it affects
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.
Why it matters
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.
Key provisions
- 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.
From the bill
“the rate of the assessment under subparagraph (e)(2) of this Paragraph shall be reduced to zero percent for standing timber harvested or sold from property receiving preferential treatment”
Discussed in meetings (14)
The House and Senate meetings that took this bill up, from their machine transcripts. Each account was written by Georgia Commons with AI and is not part of the record; the video is what was said.
House Ways & Means Committee, February 11, 2026
From 0:14:36 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor described HR 1000 as a proposed constitutional amendment eliminating timber taxes on land covered by certain conservation and preferential tax agreements. The sponsor cited paper mill and sawmill closures and continuing damage from Hurricane Helene as reasons for the measure. The sponsor said the fiscal note estimated an impact of $10 million to $12.7 million and reported knowing of no opposition. The committee approved the resolution by voice vote without questions.
House Rules Committee, February 17, 2026
From 0:51:15 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said the proposed constitutional amendment would eliminate ad valorem assessment at harvest or sale for standing timber from qualifying conservation-use land, including land under specified protective covenants. The sponsor requested favorable consideration. No questions or decision followed.
House Rules Committee, February 19, 2026
From 0:44:36 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 746
Summary by Georgia Commons: The committee placed HR 1000 on Friday’s floor calendar under structured rules after a motion and second. No opposition was voiced, and there was no substantive discussion.
House floor session, February 20, 2026 (legislative day 22)
From 1:48:42 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)
Summary by Georgia Commons: The chair postponed HR 1000 from the rules calendar to the next legislative day. There was no substantive discussion or vote on the resolution.
House floor session, February 24, 2026 (legislative day 23)
From 4:58:50 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)
Summary by Georgia Commons: The chair announced that HR 1000 was postponed to the next legislative day. No substantive discussion was shown.
House floor session, February 25, 2026 (legislative day 24)
From 5:30:15 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)
Summary by Georgia Commons: The chair announced that consideration of HR 1000 was postponed until the next legislative day. No substantive discussion or vote was shown.
House floor session, February 26, 2026 (legislative day 25, PM)
From 1:01:34 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The chair announced that HR 1000 would be postponed until the next legislative day. No substantive discussion occurred.
House floor session, March 3, 2026 (legislative day 26, PM)
From 6:01:59 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)
Summary by Georgia Commons: The chair announced that HR 1000 would be postponed to the next legislative day. There was no substantive discussion.
House floor session, March 4, 2026 (legislative day 27, PM, part 2)
From 2:48:33 · Watch on the General Assembly's Vimeo channel · Confirmed by the bill's status history (House Postponed)
Summary by Georgia Commons: The chair announced that HR 1000 would be postponed until the next legislative day, Friday. No substantive discussion occurred.
House floor session, March 6, 2026 (legislative day 28, PM, part 1)
From 3:00:42 · Watch on the General Assembly's Vimeo channel · Confirmed by the 2026 House Journal, p. 2153
Summary by Georgia Commons: The sponsor said the proposed constitutional amendment would eliminate the tax on timber at harvest or sale when the land is under a qualifying conservation agreement, while reimbursing local governments and school districts for lost revenue. The sponsor cited mill closures and Hurricane Helene losses as reasons to help family timber farms remain in production. Asked about state costs, the sponsor cited a fiscal estimate of $10 million to $12 million. One supportive member said relief would help cover reforestation costs. A second said the tax often equals replanting costs and argued that timber should receive treatment comparable to other crops; that member also emphasized forests' environmental benefits. A third described closed mills, export restrictions and equipment costs, saying mill closures affected 5,000 property owners in that member's region. A fourth described job losses and urged support for rural communities. During voting, another member clarified that an International Paper facility in Oglethorpe remained open while expressing support for affected areas. The House adopted the committee substitute and approved the resolution 166-4.
Senate Finance Committee, March 25, 2026
From 1:34:36 · Watch on the General Assembly's Vimeo channel
Summary by Georgia Commons: The sponsor said the proposed constitutional amendment would eliminate the timber-harvest tax on land kept in qualifying conservation use, with full tax owed if that use ended. The sponsor presented a version expiring in 2037 after 10 years. Citing mill closures, weak demand and replanting costs, the sponsor argued that relief would help family timber farms avoid selling land. The chair questioned whether statewide taxpayers should replace the lost local revenue. One member worried about setting a precedent for the state to cover local taxes and asked whether relief would duplicate federal hurricane assistance. That member later reported $531 million in federal agricultural relief and requested more information. The sponsor said the proposal addressed an economic crisis affecting farms separately from hurricane damage. Another member asked about longer-term support for small landowners, while a third supported relief because timber growers face production cycles of 15 to 20 years or more. The sponsor said delaying the constitutional amendment until the next year would postpone assistance until 2029. The committee held a hearing only and took no vote.
Status timeline
- Senate Read and Referred (Senate)
- House Passed/Adopted By Substitute (House)
- House Third Readers (House)
- House Postponed (House)
- House Postponed (House)
- House Postponed (House)
- House Postponed (House)
- House Postponed (House)
Show full history (13 actions)
- House Postponed (House)
- House Committee Favorably Reported By Substitute (House)
- House Second Readers (House)
- House First Readers (House)
- House Hopper (House)
Sponsors
- Chuck Efstration (R, HD-104)
- Noel Williams, Jr. (R, HD-148)
- Robert Dickey (R, HD-134)
- Al Williams (D, HD-168)
- Debbie Buckner (D, HD-137)
- Shaw Blackmon (R, HD-146)
Votes
- House voteMarch 6, 2026
166 yea, 4 nay (1 not voting, 6 excused)
Topics
- property taxes
- timber industry
- constitutional amendment
- land conservation
- local government funding