Form PT-48-5-7.7, the Forest Land Conservation Use Assessment Covenant, is the application and 10-year covenant a landowner submits to the county Board of Tax Assessors to seek forest land conservation use value assessment under O.C.G.A. § 48-5-7.7. It is one of the Chatham County property tax forms listed by the Chatham County Board of Assessors. Owners of land used for growing trees, timber or other wood products use it to apply, answer the questionnaire and sign the covenant. On FillingPDF you can fill out the form online and download or print the completed PDF; the original is published by the agency.
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What is PT-48-5-7.7?
Form PT-48-5-7.7, Forest Land Conservation Use Assessment Covenant, is the four-page form on which a landowner applies to the county Board of Tax Assessors for forest land conservation use value assessment under O.C.G.A. § 48-5-7.7 and signs the covenant that goes with it.
The Chatham County Board of Assessors lists it on its forms page as "Forest Land Conservation Use Property (PT-48-5-7.7)" and describes the assessment as valuing forest land at current use value as well as fair market value.
The form has three sections:
- Section A: Application. Owner information, property identification, a sworn signature before a notary, and a block reserved for the Board of Tax Assessors to approve or deny the application and record the covenant dates.
- Section B: Questionnaire. Ownership type, additional owners, other counties and acreage, secondary uses of the land, and questions about leases, fishing, pine straw, a residence, other improvements and any business on the property.
- Section C: Covenant. Seven sworn statements, a description of the use of the land in the county, the county Board's ratification and the owners' notarized signatures. Page 4 adds space for any other counties where the tract lies.
The form is not a tax return and does not report income. It is the owner's application and promise to keep the property in forest land conservation use for the covenant period.
Who needs to file PT-48-5-7.7?
Owners of land who want forest land conservation use assessment under O.C.G.A. § 48-5-7.7 file this form with the Board of Tax Assessors of the county where the land is located. The questionnaire recognizes two ownership types:
- one or more individuals, which includes executors, administrators and trustees;
- an entity registered to do business in the State of Georgia, where the county tax official may ask for verification of registration, such as a sales tax number or FEI number.
Under the covenant, you swear that you have personal knowledge of the property and that its primary use is good faith subsistence or commercial production of trees, timber, or other wood and wood fiber products.
An owner's authorized representative may sign the application, and the signer swears to being authorized to sign for the owner(s). Additional owners sign on the back of the form.
If your tract lies in more than one county, each county must enter into a covenant, so you complete this form for each county. If your tract is divided by a county boundary, public roadway, public easement, public right of way, natural boundary, land lot line or railroad track, O.C.G.A. 48-5-7.(b)(1) allows a one-time election at the initial application to divide it for the covenant.
When to file PT-48-5-7.7
File the form when you want the forest land conservation use assessment to begin: the covenant starts on January 1 of the first year for which the assessment is approved. The form prints no filing deadline of its own, so confirm any due date for your application with the Board of Tax Assessors.
The covenant runs for 10 years, from January 1 of that first year through the last day of December of the final year. The Board's block on page 1 records the start year (Jan. 1) and end year (Dec. 31).
Make the one-time election to divide a tract at the time of the initial application; it cannot be added later. During the covenant period, you must notify the Board of Tax Assessors in writing if the qualifying use of the property changes.
Documents you need
- A separate sheet listing and describing other real property improvements on the property, only if you answered Yes to the question about other improvements.
- Verification of registration to do business in Georgia (such as a sales tax number or FEI number), only if you apply as an entity and the county tax official requests it.
- An additional covenant section for signatures and ratifications, only if the space on the form is not enough for all owners or counties.
How to fill out PT-48-5-7.7
Enter the county name
In Section A, write the county on the line "To the Board of Tax Assessors of ____ County". This is the county where the property is located.
Enter ownership information
Give the name of the owner(s), the owner's mailing address, and the city, state and ZIP code.
Identify the property
Enter the physical location, the total number of acres in the application, and for each parcel the County, Parcel ID #, District, Land Lot, Deed Book/Page, Plat Book/Page and Acres.
Sign and date the application
The owner or the owner's authorized representative signs and enters the Date Application Filed, then swears before a notary public. Leave the "For Tax Assessors Use Only" block blank.
Check the ownership type
In Section B, check either one or more individuals (including executors, administrators and trustees) or an entity registered to do business in Georgia. Add other owners' printed names and signatures/dates if needed.
List other counties and secondary uses
Name any other counties and the acreage included in this application. Check any secondary use that applies, such as wildlife habitat, carbon sequestration, mitigation or conservation banking, or ecosystem products, with its acreage.
Answer the property questions
Mark Yes or No for leases, fishing with admission charged, pine straw production, a residence, other improvements and a business, adding the acreage, address or details each Yes requires.
Complete the Section C description
Enter the Parcel Identification Number, County and Physical Address for the part of the tract in this county, and describe how the property is used on the lines provided.
Sign the covenant before a notary
Each owner dates and signs as Owner #1 or Owner #2 with a printed name, and swears before a notary public. The county Board of Assessors signs its ratification.
Add other counties and parcels
On page 4, complete the information for any other county where the tract lies, and list additional Parcel Identification Numbers. Attach another covenant section if you need more signature space.
Review, sign and download the PDF
Check that all parts are complete and consistent, then download or print the completed PDF from FillingPDF. Sign it before a notary and submit it as described under How to submit.
How to submit PT-48-5-7.7
Submit the signed and notarized application to the Board of Tax Assessors of the county where the land lies; the form prints no mailing address, portal or appointment rule. The Chatham County Board of Assessors lists the form at https://boa.chathamcountyga.gov/Forms, so confirm with that office how it accepts the package.
The package contains:
- Sections A, B and C, signed as the form directs and sworn before a notary public;
- a separate sheet describing other real property improvements, if you answered Yes to that question;
- an application and covenant for each county, if the tract lies in more than one county, because each county must enter into its own covenant.
If the Board denies the application, it issues a notice to the owner(s) in the manner provided by O.C.G.A. § 48-5-306, and that notice can be appealed under O.C.G.A. § 48-5-311. The Chatham County forms page lists a separate Appeal of Assessment Form (PT311A).
FillingPDF lets you fill out and download the PDF; submission follows the agency's channels above.
Common mistakes to avoid
- Signing Section A or the Section C covenant without a notary, when the form carries "Sworn to and subscribed before me" blocks for the owner signatures.
- Skipping the Section B questionnaire; the application is submitted together with the completed questionnaire.
- Filling in the "For Tax Assessors Use Only" block, which is reserved for the Board's approval or denial and the covenant dates and number.
- Applying only in one county when the tract lies in more than one; each county must enter into a covenant.
- Assuming a breach affects only one county; a breach in any county is a breach of the entire tract.
- Answering Yes to the improvements question without attaching a separate sheet that lists and describes them.
- Leaving the secondary-use acreage blank after checking a use such as wildlife habitat or carbon sequestration.
- Missing the one-time election to divide a tract; it must be made at the time of the initial application.
- Not notifying the Board of Tax Assessors in writing when the qualifying use of the property changes.
Frequently asked questions
What is Form PT-48-5-7.7 used for?
Form PT-48-5-7.7 is the application and covenant for forest land conservation use assessment under O.C.G.A. § 48-5-7.7. The owner applies to the county Board of Tax Assessors and covenants to keep the land in forest land conservation use for 10 years.
Is Form PT-48-5-7.7 one of the Chatham County property tax forms?
Yes. The Chatham County Board of Assessors lists it as "Forest Land Conservation Use Property (PT-48-5-7.7)" and says the assessment values forest land at current use value as well as fair market value.
Does Form PT-48-5-7.7 have to be notarized?
The form contains "Sworn to and subscribed before me" blocks with a Notary Public line in Section A and for each owner in Section C. Sign it where the notary can witness the oath, as the form directs.
How long does the forest land covenant last?
Ten years. The covenant begins on January 1 of the first year for which the assessment is approved and continues through the last day of December of the final year of the covenant period.
What happens if I breach the covenant?
Penalties and interest are assessed as provided by law, and those amounts levied against you and the property become a lien on the property. A breach in one county counts as a breach of the entire tract.
What if my land is in more than one county?
Each county where the tract lies must enter into a covenant. If one county denies the application, the land in that county does not receive the designation and the remaining tracts must still meet all requirements of O.C.G.A. § 48-5-7.7.
Can I appeal if the Board denies my application?
Yes. The form states that a denial is followed by a notice to the owner(s) issued under O.C.G.A. § 48-5-306, and that the notice can be appealed under O.C.G.A. § 48-5-311.
Can I fill out Form PT-48-5-7.7 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of the Chatham County Board of Assessors and does not file the application; you submit it to the Board yourself.
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