Rule 560-11-11-.03. QFLP Qualifications

1. (1) The Local Board of Tax Assessors shall be responsible for approving all Applications. Applications made by applicants that do not constitute Qualified Owners will be denied.

2. (2) Real property for which QFLP designation is sought shall meet all requirements as set forth in O.C.G.A. § 48-5-7.7 and:

   1. (a) At least one-half of area of the applicant's tract of real property for which QFLP designation is sought must be used for a Qualifying Purpose as set forth in O.C.G.A. § 48-5-7.7, and Department regulations;
   2. (b) The portion of the tract not being used for a Qualifying Purpose must not be used for any other type of business other than as set forth in O.C.G.A. § 48-5-7.7; and

   3. (c) Uses of any portion of the tract not being used for a Qualifying Purpose may be deemed acceptable uses by the Local Board of Tax Assessors, and therefore not in breach of the QFLP Covenant, provided that:

      1. 1. The Local Board of Tax Assessors determines that such portion is:

         1. (i) Minimally managed so that it does not contribute significantly to erosion or other environmental or conservation problems; or
         2. (ii) Being used for any Secondary Uses.

3. (3) Tracts that include cellular phone tower pad areas may qualify, subject to the limitation set forth at the end of this Section (3). Specifically, the area around cellular phone tower pads used or maintained as part of the pad, shall not constitute a breach of the QFLP Covenant if:

   1. (a) The tract is less than 2,000 acres, the total area of the pads does not exceed six (6) acres, or
   2. (b) For tracts larger than 2,000 acres, the total area of cellular phone tower pads does not exceed six (6) acres for every 2,000 acres.

   3. (c) Any roadway to the cellular phone tower pads shall not be included in the determination of the six (6) acre maximum.

      Any portion of each six (6) acre area described in Sections 3(a) - 3(c) above shall cease to be subject to the covenant as of the date of the execution of the applicable lease and shall be split into a separate parcel. The newly created parcel shall be subject to ad valorem taxation at fair market value.

4. (4) To obtain QFLP designation for a Contiguous tract of real property located in multiple counties, the applicant must enter into a single QFLP Covenant for the entire Contiguous tract. This QFLP Covenant must be approved and recorded in each county where the Contiguous tracts are located.

   1. (a) If one or more counties deny an Application, any portions of the Contiguous tract which are approved may still be eligible for QFLP designation provided that

      1. 1. Any remaining tract or tracts meets the minimum qualifications as set forth in O.C.G.A. § 48-5-7.7, and Department regulations;
      2. 2. The QFLP Covenant is signed by all owners and the appropriate Local Board(s) of Tax Assessors; and
      3. 3. All pages are recorded in the appropriate county's real property index.

5. (5) The QFLP Covenant shall be effective upon the county signing and recording the QFLP Covenant in the real property index.

   1. (a) Any appeals to the denial of QFLP designation or failure by the Local Board of Tax Assessors to sign the Covenant, shall be made in the manner provided for in O.C.G.A. § 48-5-311.

      1. 1. If an appeal is not resolved until the subsequent year after the filing of the Application and the applicant receives a favorable decision on the appeal, then the applicant shall be entitled to the benefits derived from the QFLP Covenant beginning in the year for which the Application was filed.

6. (6) Property that otherwise qualifies for a QFLP Covenant shall exclude the entire value of any residence and its Underlying Property. This provision for excluding the Underlying Property of a residence from eligibility in the conservation use covenant shall only apply to property that is first made subject to a covenant or is subject to the renewal of a previous covenant. Additionally, in conjunction with the Application, the taxpayer shall provide any one of the following types of property boundary descriptions regarding such Underlying Property:

   1. (a) A Plat of the Underlying Property prepared by a licensed land surveyor, showing the location and measured area of the Underlying Property in question;
   2. (b) A written legal description of the Underlying Property delineating the legal metes and bounds and measured area of the Underlying Property in question; or
   3. (c) Such other alternative property boundary description as mutually agreed upon by the taxpayer and the Local Board of Tax Assessors. An acceptable alternative property boundary description may include a parcel map drawn by the county cartographer or GIS technician.

Authority: O.C.G.A. §§ 48-2-12, 48-5-7.7.

History. Original Rule entitled "QFLP Qualifications" adopted as ER. 560-11-11-0.40-.03. F. and eff. May 22, 2009, the date of adoption.

Amended: Permanent Rule of same title adopted. F. June 26, 2009; eff. July 16, 2009.

Amended: F. May 18, 2015; eff. June 7, 2015.

Amended: F. Dec. 16, 2024; eff. Jan. 5, 2025.