Ware County Tax Commissioner Roger Collins shared information with commissioners concerning the Timberlands Recovery, Exemption and Earnings Stability (TREES) Act.
The passage of Georgia House Bill 223 came April 7, 2025 and was signed into law May 8, 2025 by Gov. Brian Kemp.
Sponsors of the bill were Georgia House of Representatives District 176 James Burchett (R), District 104 Rep. Chuck Efstration (R), District 14 Rep. Matthew Gambill (R), District 103 Rep. Soo Hong (R), District 26 Rep. Lauren McDonald III (R), District 9 Rep. Will Wade (R) and District 8 Rep. Russ Goodman (R).
“It was designed for trees lost September 28 (2024, Hurricane Helene) through the end of this year,” said Collins. “Sales went from $25-$30 a ton to $1-$5 a ton. The state came up with a $17.3 million grant relief fund to help counties recoup some of the funding being lost.
“They took the average taxes over a three-year period (2021-23). We will receive $210,000 to be dispersed.”
Collins said the Georgia Forestry Commission has uploaded an application on its website to be filled out. “I can’t refund any money without an application filled out,” he said. “The grant money will come in between March and April of 2026.”
HB223 provides comprehensive relief for Georgia's timber industry and agricultural producers affected by Hurricane Helene in 2024. The bill offers multiple forms of financial assistance, including temporary tax relief for timber property owners in disaster areas, income tax exclusions for disaster relief grants and crop insurance proceeds, and refundable tax credits for timber producers who suffered substantial losses.
Local governing authorities can temporarily waive timber harvest taxes for the final quarter of 2024 and all of 2025, and the state will provide grants to offset revenue losses for these local jurisdictions. The bill also creates a tax credit program allowing timber producers to claim credits up to $550 per affected acre, with a total aggregate cap of $200 million, and permits these credits to be carried forward for 10 years or transferred once to another Georgia taxpayer.
Additionally, the bill provides a sales tax exemption for building materials used to repair agricultural structures like greenhouses and livestock barns damaged by the hurricane. The legislation aims to support the timber industry's recovery, which suffered an estimated $1.3 billion in losses, by reducing financial burdens and providing mechanisms for restoration and replanting.
