On July 14, 2026, the board voted unanimously to approve all new CUVA applications for tax year 2026 on properties under 10 acres. A July 28, 2026 meeting agenda still listed conservation-use items, including an under-10-acres category and an individual applicant's parcel, for consideration.
IssueHabersham Countyunder consideration
Habersham tax board approves rounds of 2026 conservation-use tax breaks for small parcels, denies a few applications
The county's Board of Tax Assessors has been approving applications that let owners of properties under 10 acres get reduced property-tax assessments for keeping land in conservation use, while turning down a handful of individual requests.
What happens next
No next step has been documented.
At a glance
What this means now
The story
The Habersham County Board of Tax Assessors voted unanimously on Feb. 10, 2026, and again on March 12, 2026, to approve Conservation Use Valuation Assessment (CUVA) applications for tax year 2026 on properties under 10 acres, following appraisal staff's recommendation for approval.
At its March 24, 2026 meeting, the board denied the CUVA applications of Robert & Judy Hibbard and Daniel & Deborah Spear for tax year 2026. The board also unanimously denied a separate conservation-use application over an eligibility concern, conditioning any future approval on the taxpayer removing his name from the property and becoming a U.S. citizen.
The board continued approving batches of under-10-acre CUVA applications for tax year 2026 with staff's recommendation, voting unanimously on April 28, 2026 and again on May 12, 2026.
On July 14, 2026, the board voted unanimously to approve all new CUVA applications for tax year 2026 on properties under 10 acres. A July 28, 2026 meeting agenda still listed conservation-use items, including an under-10-acres category and an individual applicant's parcel, for consideration.
What happened
How this issue got here
Open any step for its supporting record. A proposal remains labeled as proposed until later evidence establishes an outcome.
Appeared on agendaproposedConservation Use 2026 approval listing
b. 2026 Approval Listing:
+
Conservation Use 2026 approval listing
b. 2026 Approval Listing:
Appeared on agendaproposedConservation Use application: Shawn Smith, parcel 079-070
Conservation Use: Smith, Shawn 079-070
+
Conservation Use application: Shawn Smith, parcel 079-070
Conservation Use: Smith, Shawn 079-070
Appeared on agendaproposedConservation Use 2026 under-10-acres listing
ec. 2026 Under 10 acres:
+
Conservation Use 2026 under-10-acres listing
ec. 2026 Under 10 acres:
Approvedconfirmed2026 CUVA new applications, properties under 10 acres
Motion made by John King to approve all new applications for CUVA for Tax Year 2026 for properties under 10 acres with recommended approval by appraisal staff
+
2026 CUVA new applications, properties under 10 acres
Motion made by John King to approve all new applications for CUVA for Tax Year 2026 for properties under 10 acres with recommended approval by appraisal staff
Appeared on agendaproposed2026 Conservation Use Approval Listing
Conservation Use:
a. 2026 Approval Listing
+
2026 Conservation Use Approval Listing
Conservation Use: a. 2026 Approval Listing
Approvedconfirmed2026 Conservation Use Valuation Assessment (CUVA) applications, properties under 10 acres
Motion made by
Sonya Turgeon to approve the CUVA applications for Tax Year 2026 for
properties under 10 acres with recommended approval by appraisal staff
+
2026 Conservation Use Valuation Assessment (CUVA) applications, properties under 10 acres
Motion made by Sonya Turgeon to approve the CUVA applications for Tax Year 2026 for properties under 10 acres with recommended approval by appraisal staff
Appeared on agendaproposed2026 Conservation Use releases, approval listing, and intent-to-penalize listing
Conservation Use:
a. 2025 Releases:
b. 2026 Approval Listing:
c. 2026 Under 10 acres: NONE
d. Intent to Penalize Listing:
+
2026 Conservation Use releases, approval listing, and intent-to-penalize listing
Conservation Use: a. 2025 Releases: b. 2026 Approval Listing: c. 2026 Under 10 acres: NONE d. Intent to Penalize Listing:
ApprovedconfirmedConservation Use Valuation Assessment (CUVA) applications, under 10 acres, Tax Year 2026
Motion made by
Sonya Turgeon to approve the CUVA applications for Tax Year 2026 for
properties under 10 acres with recommended approval by appraisal staff;
seconded by Jimmy Dean; voted unanimously to approve motion.
+
Conservation Use Valuation Assessment (CUVA) applications, under 10 acres, Tax Year 2026
Motion made by Sonya Turgeon to approve the CUVA applications for Tax Year 2026 for properties under 10 acres with recommended approval by appraisal staff; seconded by Jimmy Dean; voted unanimously to approve motion.
Appeared on agendaproposed2026 conservation use listing for parcels under 10 acres
c. 2026 Under 10 acres:
d. Miscellaneous:
+
2026 conservation use listing for parcels under 10 acres
c. 2026 Under 10 acres: d. Miscellaneous:
Appeared on agendaproposed2026 conservation use approval listing
b. 2026 Approval Listing:
c. 2026 Under 10 acres:
+
2026 conservation use approval listing
b. 2026 Approval Listing: c. 2026 Under 10 acres:
Not approvedunknownCUVA under-10-acre applications denied for Robert & Judy Hibbard and Daniel & Deborah Spear
Motion made by
Sonya Turgeon to deny the applications for Robert & Judy Hibbard & Daniet &
Deborah Spear for Tax Year 2026.
+
CUVA under-10-acre applications denied for Robert & Judy Hibbard and Daniel & Deborah Spear
Motion made by Sonya Turgeon to deny the applications for Robert & Judy Hibbard & Daniet & Deborah Spear for Tax Year 2026.
Appeared on agendaproposed2026 conservation use eligibility concerns
2026 Eligibility Concerns:
d. Refund Request:
+
2026 conservation use eligibility concerns
2026 Eligibility Concerns: d. Refund Request:
Appeared on agendaproposed2026 conservation use approval listing
2026 Approval Listing:
c. 2026 Under 10 acres:
+
2026 conservation use approval listing
2026 Approval Listing: c. 2026 Under 10 acres:
Not approvedconfirmed2026 Conservation Use Valuation Assessment applications, under 10 acres (including denial of Hibbard and Spear applications)
Motion made by
Sonya Turgeon to deny the applications for Robert & Judy Hibbard & Daniel &
Deborah Spear for Tax Year 2026.
+
2026 Conservation Use Valuation Assessment applications, under 10 acres (including denial of Hibbard and Spear applications)
Motion made by Sonya Turgeon to deny the applications for Robert & Judy Hibbard & Daniel & Deborah Spear for Tax Year 2026.
Not approvedconfirmed2026 Conservation Use Valuation Assessment eligibility concerns application
Motion made
by John King to deny the Conservation Use Application, Eligibility Concerns, for
Tax Year 2026 subject to the taxpayer removing his name from the property and
becoming a United States Citizen; seconded by Sonya Turgeon; voted
unanimously to approve motion.
+
2026 Conservation Use Valuation Assessment eligibility concerns application
Motion made by John King to deny the Conservation Use Application, Eligibility Concerns, for Tax Year 2026 subject to the taxpayer removing his name from the property and becoming a United States Citizen; seconded by Sonya Turgeon; voted unanimously to approve motion.
Not approvedunknownCUVA eligibility-concerns application denied pending citizenship/ownership change
Motion made
by John King to deny the Conservation Use Application, Eligibility Concerns, for
Tax Year 2026 subject to the taxpayer removing his name from the property and
becoming a United States Citizen
+
CUVA eligibility-concerns application denied pending citizenship/ownership change
Motion made by John King to deny the Conservation Use Application, Eligibility Concerns, for Tax Year 2026 subject to the taxpayer removing his name from the property and becoming a United States Citizen
Approvedconfirmed2026 CUVA applications under 10 acres
Motion made by
Sonya Turgeon to approve CUVA applications for Tax Year 2026 for properties
under 10 acres with recommended approval by appraisal staff; seconded by
John King; voted unanimously to approve motion.
+
2026 CUVA applications under 10 acres
Motion made by Sonya Turgeon to approve CUVA applications for Tax Year 2026 for properties under 10 acres with recommended approval by appraisal staff; seconded by John King; voted unanimously to approve motion.
Approvedconfirmed2026 Conservation Use Valuation Assessment applications, under 10 acres
Motion made by
John King to approve CUVA applications for Tax Year 2026 for properties under
10 acres with recommended approval by appraisal staff; seconded by Sonya
Turgeon; voted unanimously to approve motion.
+
2026 Conservation Use Valuation Assessment applications, under 10 acres
Motion made by John King to approve CUVA applications for Tax Year 2026 for properties under 10 acres with recommended approval by appraisal staff; seconded by Sonya Turgeon; voted unanimously to approve motion.
Research the record