HR1000: HR1000 Revenue and taxation; eliminate ad valorem tax assessment of certain timber at sale or harvest - CA

Under current Georgia law, standing timber is taxed once, when it is harvested or sold, at two and one-half times the assessed rate used for other real property. This resolution proposes a constitutional amendment that would keep that system in place generally, but reduce the tax rate to zero percent for timber harvested or sold from land that already qualifies for certain preferential tax programs, such as conservation use or forest land protection covenants. Landowners who want this zero-rate treatment would have to sign a covenant to keep using their land for the qualifying purpose. Breaking that covenant within ten years of the timber sale or harvest could trigger recapture of the tax savings and other penalties. To offset the lost revenue, the state would be required each year to pay counties, municipalities, and school districts an amount equal to 100 percent of the ad valorem revenue they lost because of this change. If approved by the General Assembly, the amendment goes to Georgia voters for ratification or rejection.

• Reduces the ad valorem (property) tax assessment rate on certain harvested or sold standing timber to zero percent, but only for timber from land already under conservation use, forest land protection, or similar preferential tax covenants.
• Requires landowners seeking the zero-rate treatment to sign a covenant to keep the property in a qualifying use.
• Creates a recapture penalty, plus possible other penalties, if the covenant is broken within ten years of the timber harvest or sale.
• Requires the General Assembly to appropriate state funding each year to counties, municipalities, and school districts equal to 100 percent of the ad valorem revenue they lose from this tax change.
• Sends the proposed constitutional amendment to Georgia voters for a statewide yes or no vote.

Timberland owners and forestry businesses whose property already qualifies for conservation use or forest land protection covenants, county and municipal governments, local school districts that rely on timber-related property tax revenue, and Georgia voters who will decide the amendment at the ballot box.

Landowners with qualifying conservation covenants would no longer owe property tax when they harvest or sell timber, which could lower their costs but also cut a source of local tax revenue. The state would step in to cover that lost revenue for counties, cities, and schools, shifting the funding source from local to state government.

• Section 1 amends Article VII, Section I, Paragraph III of the Georgia Constitution by revising subparagraph (e)(2) and adding a new subparagraph (e)(3).
• Subparagraph (e)(3)(A) sets the timber tax assessment rate to zero percent for timber from land receiving preferential treatment under existing conservation, agricultural, or forest land covenant provisions.
• Subparagraph (e)(3)(A)(i) requires landowners to enter a covenant to keep the property in a qualifying use to receive the zero-rate benefit.
• Subparagraph (e)(3)(A)(ii) allows recapture of tax savings and other penalties if the covenant is breached within ten years of the timber sale or harvest.
• Subparagraph (e)(3)(B) requires the General Assembly to annually appropriate funding to counties, municipalities, and school districts equal to 100 percent of their ad valorem revenue loss from this change.
• Section 2 sets the ballot language asking voters whether to ratify the amendment 'for the purpose of encouraging timberland conservation.'

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
• conservation land
• local government funding
• constitutional amendment