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Notice LGSD-2026-001
RE: Proposal to Amend Rules 560-11-6-.09 and 560-11-11-.12.
TO ALL INTERESTED PERSONS AND PARTIES:
In compliance with O.C.G.A. § 50-13-4, the Georgia Department of Revenue gives notice that it proposes to amend Rules 560-11-6-.09 and 560-11-11-.12.
Attached to this notice are an exact copy and synopsis of the proposed Rules. The proposed Rules are being amended under the authority of O.C.G.A. §§ 48-5-7.4 and 48-5-7.7.
The Department of Revenue will consider the proposed amendments of the above Rule at a remote regulation hearing held at 10:00 a.m. on March 13, 2026 which can be accessed through the following link: https://meet.goto.com/112387029 or via telephone at +1 (571) 317-3116 (local) and 1 866 899 4679 (toll-free) with the access code: 112-387-029. 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 Rule from interested persons and parties no later than 9:00 a.m. on March 13, 2026. Electronic comments must be sent to [email protected]. Please reference “LGSD-2026-001” on all comments.
Synopsis
GEORGIA DEPARTMENT OF REVENUE
LOCAL GOVERNMENT SERVICES DIVISION
CHAPTER 560-11 SUBSTANTIVE RULES AND REGULATIONS
560-11-6-.09. Table of Conservation Use Land Values
560-11-11-.12. Table of Forest Land Protection Act Land Use Values
The purpose of Rule 560-11-6-.09 is to provide a table of values used to calculate the land use values of property in conservation easements. The purpose of Rule 560-11-11-.12 is to provide a table of values used to calculate the land use values of property in forest land protection easements.
As part of an annual update process, the Local Government Services Division of the Department of Revenue has calculated updated land use values for conservation and forest land protection act easements. These updates are necessary to allow county governments to prepare their tax digests.
