LGSD 2026-002 - Proposed Regulations 560-11-16-.04, 560-11-16-.05 and Appendix 560-11-16-A

Hearing Notice 

RE: Proposal to Amend Ga. Comp. R. & Regs. r. 560-11-16-.04, 560-11-16-.05 and Appendix 560-11-16-A. Qualified Timberland Property Appraisal Manual

To All Interested Parties:

In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Ga. Comp. R. & Regs. r. 560-11-16-.04, 560-11-16-.05 and Appendix 560-11-16-A. Qualified Timberland Property Appraisal Manual.

In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Ga. Comp. R. & Regs. r. 560-11-16-.04, 560-11-16-.05 and Appendix 560-11-16-A. Qualified Timberland Property Appraisal Manual.

Attached to this notice are an exact copy and synopsis of the proposed Rules and Appendix. The proposed Rules and Appendix are being amended under the authority of O.C.G.A. §§ 48-2-12, 48-5-7, 48-5-602, 48-5-605, 48-5-606, and 48-5-607.

The Department of Revenue will consider the proposed amendment of the above Rules and Appendix at a remote regulation hearing held at 10:00 a.m. on September 28, 2026, which can be accessed through the following link: GoToMeetings Link for Regulation Hearing or via telephone at +1 (571) 317-3129 (local) and 1 877 309 2073 (toll-free) with the access code: 211-489-469. At the beginning of the hearing, attendees will be required to announce themselves and notify the Department if they plan to make oral comments during the hearing.

The Department must receive all comments regarding the above-referenced Rules from interested persons and parties no later than 9:00 a.m. on September 28, 2026. Electronic comments must be sent to [email protected]. Facsimile comments must be sent to (770) 342-3157. Please reference "LGSD-2026-002" on all comments.

Regulatory Impact Analysis

Department of Revenue 
Local Government Services Division
Subject 560-11-16 Qualified Timberland Property

Purpose of Proposed Amendments

The Department of Revenue (“Department”) proposes to amend Rule 560-11-16-.04, Rule 560-11-16-.05 and Appendix 560-11-16-A. 

The proposed amendment to Rule 560-11-16-.04 changes the venue for appeals of QTP determinations from the Georgia Tax Tribunal to the Georgia Tax Court, which replaced the Georgia Tax Tribunal by statute effective July 1, 2026 (“New Tax Court Amendment”). 

The proposed amendments to Rule 560-11-16-.05 and Appendix 560-11-16-A make the necessary regulatory changes to reflect current QTP values for 2027 (“Updated QTP Table Amendment”). O.C.G.A. § 48-5-602 requires the Department to annually promulgate a qualified timberland property appraisal manual and to include the table of current values for qualified timberland property based on the geographic locations and productivity levels within the state. The Department likewise updates Rule 560-11-16-.05 and Appendix 560-11-16-A to reflect the changed values and to provide an opportunity for public comment.  

Affected Groups 

The Updated QTP Table Amendment affects local governments and timberland owners who qualify for one or more specialized tax assessment and relief programs. The New Tax Court Amendment affects only those timberland owners and county boards of assessors who desire to appeal the Revenue Commissioner’s determination related to a taxpayer’s status as a Qualified Owner; the certification or non-certification of a taxpayer’s timberland as QTP; or the appraised value of a taxpayer’s QTP.

Economic Impact of the Amendments 

The Department has determined that the benefits of the proposed amendments include regulatory alignment with current law. The New Tax Court Amendment further provides an easily accessible and clear statement of the appropriate venue for appeals. The Updated QTP Table Amendment provides transparency on the Department’s appraisal process for 2027, ensuring local governments and owners of timberland property have an easily accessible, clear and straightforward resource available when evaluating program participation.   

Because the proposed amendments impose no requirements upon parties beyond those required by statute, the Department anticipates no costs are incurred by regulated parties in connection with the proposed amendments. Therefore, the Department has determined that neither the New Tax Court Amendment nor the Updated QTP Table Amendment have measurable or adverse economic impacts.

Regulatory Alternatives

The Department of Revenue has determined that there is not a known less expensive alternative that fully accomplishes the stated statutory objectives which form the basis of the proposed amendments. 

Statutory Authority

O.C.G.A. §§ 48-5-602, 48-5-605, 48-5-606, and 48-5-607.

Synopsis

Department of Revenue
Local Government Services Division
Subject 560-11-16 Qualified Timberland Property

The purpose of amending Ga. Comp. R. & Regs. r. 560-11-16-.04 is to comply with the newly amended O.C.G.A. §§ 48-5-605 and 48-5-606, effective July 1, 2026, which replace the Georgia Tax Tribunal with the Georgia Tax Court.

The purpose of amending Ga. Comp. R. & Regs. r. 560-11-16-.05 is to update the table of commercial timberland per acre values by ecological region and soil productivity classification for 2027. The Appendix 560-11-16-A, Qualified Timberland Property Appraisal Manual, is being updated for the same purposes, as well as to include examples of best practices in order to avoid application denial.

Attachments

Subject 560-11-16 Qualified Timberland Properties (Redlined)  (PDF, 138.08 KB)

Subject 560-11-16 Qualified Timberland Properties (No Redlines)  (PDF, 116.81 KB)

2027 Appendix 560-11-16-A QTP Appraisal Manual (Redlined)  (PDF, 4.68 MB)

2027 Appendix 560-11-16-A QTP Appraisal Manual (No Redlines)  (PDF, 4.62 MB)