---
title: O.C.G.A. § 48-5-41.3. Exemption of timber equipment.
collection: code
id: 48-5-41.3
cite_as: O.C.G.A. § 48-5-41.3 (2025)
canonical_url: https://georgiacommons.org/code/48-5-41.3
md_url: https://georgiacommons.org/code/48-5-41.3.md
text_url: https://georgiacommons.org/code/48-5-41.3/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t48-ch1-6-(v36)-2024-pdf.pdf?sfvrsn=2edc88a7_0#page=492
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
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publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: REVENUE AND TAXATION / AD VALOREM TAXATION OF PROPERTY / PROPERTY TAX EXEMPTIONS AND DEFERRAL / TAX EXEMPTIONS
extraction_warnings:
  - dehyphenation_unverified:har-vesters
---

# O.C.G.A. § 48-5-41.3. Exemption of timber equipment.

(a) As used in this Code section, the term:

(1) “Timber equipment” means:

(A) Any equipment other than motor vehicles, whether fixed or mobile, which is owned by or held under a lease-purchase agreement by a timber producer and directly used in the production or harvest of timber.

(B)(i) Equipment used in harvesting shall include all off-road equipment and related attachments used in every forestry procedure starting with the severing of a tree from the ground until and including the point at which the tree or its parts in any form has been loaded in the field in or on a truck or other vehicle for transport to the place of use.

(ii) Such off-road equipment shall include, but not be limited to, skidders, feller bunchers, debarkers, delimbers, chip harvesters, tub-grinders, woods cutters, chippers of all types, loaders of all types, dozers, mid-motor graders, and the related attachments.

(2) “Timber producer” means any one or more individuals or any entity, which is registered to do business in this state, that is primarily engaged in the good faith subsistence or commercial production or harvest of timber products. Such persons may also be engaged in one or more of the following secondary practices:

(A) Land conservation and ecological forest management in which commercial production of wood and wood fiber products may be undertaken primarily for conservation and restoration purposes rather than financial gain;

(B) The promotion, preservation, or management of wildlife habitat;

(C) Carbon sequestration in accordance with the Georgia Carbon Sequestration Registry;

(D) Mitigation and conservation banking that results in restoration or conservation of wetlands and other natural resources; or

(E) The production and maintenance of ecosystem products and services, such as, but not limited to, clean air and water.

(3) “Timber products” means trees, timber, or other wood and wood fiber products grown from or on the land.

(b) On and after January 1, 2023, timber equipment shall be exempt from all ad valorem property taxes in this state.

## History

Code 1981, § 48-5-41.3, enacted by Ga. L. 2022, p. 736, § 1/HB 997, effective January 1, 2023.

## Editor's Notes

The state-wide referendum (Ga. L. 2022, p. 736, § 2/HB 997), which enacted this Code section was approved by a majority of the qualified voters voting at the general election held on November 8, 2022.

Ga. L. 2022, p. 736, § 2/HB 997, not codified by the General Assembly, provides, in part, that this Code section shall be applicable to all tax years beginning on or after January 1, 2023.