Georgia Tightens State Tax Credit Incentives

Georgia Tightens State Tax Credit Incentives 

By: Kevin McGorty, Director, Tall Timbers Land Conservancy

Farm tractor The Georgia General Assembly recently passed a major bill, HB 386, (http://www.house.ga.gov/Documents/HB386-LC343484S.pdf) tinkering with Georgia's tax code. The Governor is expected to sign the legislation. Buried deep within the pages of the bill are major reforms to Georgia’s popular tax credit incentives administered by the Georgia Land Conservation Program. Since 2007, the Tax Credit Program has protected over 116,000 acres through the certification of 343 conservation donations. Last year the program got a boost when the Georgia General Assembly passed a bill that allowed the tax credits to be transferred from their original donors to any third parties with state income tax liabilities. It was anticipated that the transfer of tax credits would encourage small farm and forest land owners to consider conservation of their properties as they could sell the tax credits they could not use. Now with some of the tightening provisions, the success of the program is unclear. A highlight of a few of those provisions include:

  • Starting January 1, 2014, qualified nonprofit organizations must be accredited by the Land Trust Accreditation Commission. Currently, only five of the 27 land trusts in the state are accredited. Tall Timbers is a fully accredited land trust.
  • The cap on the tax credit is $250,000 for individuals and a total of $500,000 for all parties in a partnership (reduced from previous $1 million).
  • Subdivision is prohibited for a donated easement of less than 500 acres and limited to one subdivision for a donated easement of 500 acres or more.
  • There is a $5,000 application fee.
  • Requires land owners to submit an appraisal to be reviewed by the State Properties Commission.
  • Any tax credits earned by the taxpayer in the taxable years beginning on or after January 1, 2013 may be transferred or sold only once.
  • No credit shall be allowed with respect to any amount deducted from taxable net income by the taxpayer as a charitable contribution.

There are a number of other provisions that ensure that the conservation values on a property are protected, thus upholding the public interest in the program. While other states such as Colorado and Virginia offer more flexible programs, hopefully, Georgia’s attempt at offering a transferrable tax credit will be a work in progress and—eventually—a success.

Air quality workshop hosted in Atlanta

Air quality workshop hosted in Atlanta

By Dr. Kevin Robertson, Fire Ecology Program Director

On February 7, the Fire Ecology Program, along with Florida A&M University, hosted a workshop called the "Wildland Fire Particulate Matter Emission Factor Workshop" in Atlanta to bring together many of the best and brightest air quality experts from around the country to discuss how well we measure our emissions from prescribed burns and wildfires. There were 34 participants at the workshop and another 30 participated by webinar.    

The focus of the workshop was on "emission factors", which are little known but very important numbers that tell us how much pollution (such as particulate matter in smoke) is created per fuel consumed during fires. They are used by air quality agencies to develop emissions inventories, which have a big influence on air quality policy as it relates to prescribed burning. Also presented and discussed were a wide range of related topics, including estimating area burned, fuel loads, and fuel consumption at state and national levels, which are also important to developing emissions inventories. 

Glynnis Bugna of Florida A & M University measures smoke emissions from a prescribed fire       

Glynnis Bugna (Florida A & M University) at left and Kevin Robertson (Tall Timbers), at right, measuring fire emissions on Tall Timbers Research Station.  Photo by  Timothy Molo.

One of the salient themes arising from the presentations and discussion was our relative lack of knowledge about how much organic soil (peat, muck) is consumed during fires, and how much particulate matter it produces. Fuel load maps have so far focused on surface fuels, such as vegetation and litter, and have largely neglected organic soil, which has to be monitored or modeled for water table fluctuation to know how much of it is available for consumption. Methods of estimating emission factors to date have also focused on surface fuel flaming combustion, while possibly missing the emissions that result from smoldering of organic soil and duff long after the flames have passed. Residual particulate matter from smoldering may also cause emission factors to be over-estimated using surface measurements because of accumulation of particulates close to the ground following fire.

It seems we have a lot to figure out, but the meeting and its upcoming summary document will steer us in the right direction for getting the right numbers on smoke produced from our fires.  

A Crazy Year for Sparrows

A Crazy Year for Sparrows

By Jim Cox, Vertebrate Ecology Program Director

The well managed pinewoods of our region serve as the winter homes of nearly 14 different species of sparrows. Much like many landowners of the region, these sparrows conduct their breeding season activities all across North America but then head our way starting in late October. The winter of 2011-12 will have to go down as one of the most unusual on several fronts.

Last winter was absolutely phenomenal for one of the rarest wintering sparrows we have. Henslow’s Sparrows have undergone tremendous declines in recent decades and are estimated to number as few as 100,000 total individuals. Using mark-recapture survey procedures on Arcadia, Elsoma, and Beechwood plantations, we typically find a density of 0.4 Henslow’s Sparrow per acre. This past year, we document a density of 8.5 individuals per acre on two of the study areas. We banded over 50 new individuals and recaptured 5 individuals banded in previous years on this sites. Late April burns coupled with drought conditions last year appeared to create very good conditions – tall flowering stalks with lots of seeds but with very little vegetation at ground level. One sparrow caught us by surprise when we realized it had lost the use of one of its eyes (photo below). Life can be rough, but animals also have methods for dealing with adversity.

Henslow's Sparrow                   

Henslow's Sparrow pictures by Tara Tanaka

We also had some special sparrow stars make an appearance on Tall Timbers. Elliot Schunke and Matt Klostermann spotted a Green-tailed Towhee and Lark Bunting on the property one morning when they were out doing some nuthatch work. Both species occur out west and rarely show up this far east. A number of Green-tailed Towhees have been seen outside their normal wintering range this year, but the bunting drew crowds of birders to the property on a couple of special field trips that were organized (some driving over 300 miles in hopes of seeing the bird).

Lark Bunting         Green-tailed Towhee         

Lark Bunting photo by Elliot Schunke; Green-tailed Towhee photo by Matt Klostermann

At Tall Timbers, Louise Ireland Humphrey left behind a legacy of bricks and mortar and a beech-magnolia forest

At Tall Timbers, Louise Ireland Humphrey left behind a legacy of bricks and mortar and a beech-magnolia forest

By Rose Rodriguez, Information Services Manager

Louise HumphreyLouise Ireland Humphrey passed away March 18 at Woodfield Springs, her plantation home in Miccosukee, Florida. She was a longtime supporter of Tall Timbers, and although she had not been to the research station for many years, she left behind a legacy that remains in bricks and mortar and a beech-magnolia forest.

Louise Humphrey had many philanthropical interests that benefited from her time and talents – Tall Timbers is fortunate that its organization was one of them. From 1982 to 1998, Louise was an active member of the Tall Timbers Board of Trustees. In 1990, she became chairman of the Development Committee. As chairman, she was responsible for raising funds to sustain the organization through annual membership giving and to help it grow, which she did very successfully, raising more than $3.5 million during her tenure for capital improvements. Through her energetic efforts and strong character, funds were raised to renovate the Tall Timbers barn into the E.V. Komarek Science Education Center, and through a capital campaign to expand the Stoddard Research Laboratory into the Wade Research Center. By action of the Board of Trustees in 1998, the main lobby and exhibit hall are named in her honor. Under her leadership, the restoration of the Beadel House was completed, and, $1 million was raised from her Hanna family members to purchase the Anders property, an adjacent 679-acre parcel of beech-magnolia forest now known as Hanna Hammock. The purchase protected Tall Timbers at its western boundary from subdivision development. And finally, the Birdwatch Education Center on Gannet Pond was renovated in 1993-1994 with funds from Louise and her sister Kate Ireland, in memory of their Aunt Pansy, Elizabeth Ireland Poe. The original Birdwatch Center was designed by Betty Komarek and was a gift from Pansy Poe to Tall Timbers.

Walter Sedgwick and Louise Humphrey at the burning of the mortgage note for Hanna Hammock, 1997.Until her retirement from the Board, Louise was the chairman of the Naturalists’ Ball, the annual “tails and tweeds” event that she hosted at Pebble Hill Plantation – the proceeds benefiting the Tall Timbers Foundation. The event has changed since then, but the tribute to her involvement remains as she has been named the honorary chairman of the Ball, even as she was no longer able to attend.

For her three terms as a commissioner with the Florida Game and Fresh Water Fish Commission and years of service to Tall Timbers, Louise was inducted into the Florida Wildlife Federation Hall of Fame in 2001. She was honored in 2006, at the Naturalists’ Ball, by her friends, family and the staff of Tall Timbers for her many years of support and service to the organization.

Louise was an avid sportswoman who loved wing shooting, dogs and horses. She bred Labrador retrievers and racing thoroughbreds; was an avid fox hunter; hunted rabbits with her beagle pack; and competed in hunt horse shows. And she loved witches; she had a witch’s broom at her entrance that stated whether, ‘The Witch is in’ or ‘The Witch is out’.

The “Witch” is out.

Cheryl Richardson, Henrietta Walter, Ebe Walter and Louise Humphrey at the 2002 Naturalists' Ball

Cheryl Richardson, Henrietta Walter, Ebe Walter and Louise Humphrey at the 2002 Naturalists’ Ball.

Short course for prescribed burn certification in Florida offered

Short course for prescribed burn certification in Florida offered

Training classA prescribed burn certification course is being offered, August 27-29,  as a 3-day classroom version of the correspondence course. The course is limited to experienced burners and students must have at least three broadcast (acreage) burns in their name to qualify for the class.

North Florida Community College in Monticello is hosting the August course. Registration information (which will  be available in May) can be found on the calendar of events at www.FloridaForestService.com. For questions about the course, please contact John Saddler 850-488-9360 or John.Saddler@FreshFromFlorida.com.