Rule 560-11-16-.05. Table of Commercial Timberland Per Acre Values by Ecological Region and Soil Productivity Classification

1. (1) For the purpose of prescribing the 2026 table of values for use in the appraisal of Qualified Timberland Property, the state shall be divided into four ecological regional valuation areas, and per acre values shall be assigned to qualified land according to soil productivity classifications 1 - 9 (W1-W9).

   1. (a) Ecological region #1 includes the following counties: Appling, Atkinson, Bacon, Brantley, Bryan, Camden, Charlton, Chatham, Clinch, Echols, Effingham, Glynn, Jeff Davis, Lanier, Liberty, Long, McIntosh, Pierce, Ware, and Wayne. The following per acre values shall be applied to each qualified acre according to soil productivity classifications W1 - W9:

      W1-1,712, W2-1,543, W3-1,390, W4-1,263, W5-1,149, W6-1,038, W7-916, W8-834, W9-766.

   2. (b) Ecological region #2 includes the following counties: Baker, Ben Hill, Berrien, Bibb, Bleckley, Brooks, Bulloch, Burke, Calhoun, Candler, Chattahoochee, Clay, Coffee, Colquitt, Cook, Crawford, Crisp, Decatur, Dodge, Dooly, Dougherty, Early, Emanuel, Evans, Glascock, Grady, Houston, Irwin, Jefferson, Jenkins, Johnson, Laurens, Lee, Lowndes, Macon, Marion, Miller, Mitchell, Montgomery, Muscogee, Peach, Pulaski, Quitman, Randolph, Richmond, Schley, Screven, Seminole, Stewart, Sumter, Tattnall, Taylor, Telfair, Terrell, Thomas, Tift, Toombs, Treutlen, Turner, Twiggs, Washington, Webster, Wheeler, Wilcox, and Wilkinson. The following per acre values shall be applied to each qualified acre according to soil productivity classifications W1 - W9:

      W1-1,458, W2-1,345, W3-1,239, W4-1,152, W5-1,074, W6-1,011, W7-931, W8-874, W9-829.

   3. (c) Ecological region #3 includes the following counties: Baldwin, Banks, Barrow, Bartow, Butts, Carroll, Catoosa, Chattooga, Cherokee, Clarke, Clayton, Cobb, Columbia, Coweta, Dade, Dawson, Dekalb, Douglas, Elbert, Fayette, Floyd, Forsyth, Franklin, Fulton, Gordon, Greene, Gwinnett, Habersham, Hall, Hancock, Haralson, Harris, Hart, Heard, Henry, Jackson, Jasper, Jones, Lamar, Lincoln, Madison, McDuffie, Meriwether, Monroe, Morgan, Murray, Newton, Oconee, Oglethorpe, Paulding, Pickens, Pike, Polk, Putnam, Rockdale, Spalding, Stephens, Talbot, Taliaferro, Troup, Upson, Walker, Walton, Warren, White, Whitfield, and Wilkes. The following per acre values shall be applied to each qualified acre according to soil productivity classifications W1 - W9:

      W1-1,795, W2-1,687, W3-1,584, W4-1,486, W5-1,396, W6-1,324, W7-1,239, W8-1,171, W9-1,111.

   4. (d) Ecological region #4 includes the following counties: Fannin, Gilmer, Lumpkin, Rabun, Towns, and Union. The following per acre values shall be applied to each qualified acre according to soil productivity classifications W1 - W9:

      W1-3,193, W2-2,907, W3-2,648, W4-2,399, W5-2,175, W6-1,979, W7-1,780, W8-1,619, W9-1,476.

2. (2) The appraised value produced using the table of values in paragraph (1) of this Rule shall be determined and, if needed, adjusted so that the final value is at least 175% of such property's forest land conservation use value.

Authority: O.C.G.A. §§ 48-2-12, 48-5-7, 48-5-602, 48-5-607.

History. Original Rule entitled "Table of Commercial Timberland Per Acre Values by Ecological Region and Soil Productivity Classification" adopted. F. Feb. 5, 2021; eff. Feb. 25, 2021.

Amended: F. Mar. 31, 2022; eff. Apr. 20, 2022.

Amended: F. Oct. 4, 2022; eff. Oct. 24, 2022.

Amended: F. Oct. 5, 2023; eff. Oct. 25, 2023.

Amended: F. Feb. 7, 2025; eff. Feb. 27, 2025.

Amended: F. Oct. 9, 2025; eff. Oct. 29, 2025.