Land for Sale in Rabun County, GA
Rabun County is Georgia's far northeast mountain corner, with 16,883 residents (2020 census), Clayton as its seat, lakes Burton and Rabun and the largest share of the Chattahoochee National Forest. Land is a second-home and recreation market. Georgia's conservation use program can cut tax on larger tracts but carries a covenant, and this guide covers it.
Rabun County at a glance
- County seat: Clayton. Other places: Dillard, Sky Valley and Tallulah Falls.
- 2020 population 16,883; about 377 square miles.
- About 148,684 acres of the Chattahoochee National Forest lie in the county, the largest share of any county the forest touches.
- Lake Burton has about 62 miles of shoreline; Lake Rabun has about 25.
- Highways: US 441 and US 23 run together north-south; Rabun Bald, at 4,696 feet, is the highest peak.
The Rabun County land market
Tourism became the county's largest source of revenue by 2012, and wealthier buyers have built vacation and second homes around the lakes. Lakefront and lake-view parcels on Burton and Rabun are the most expensive, while mountain acreage, cabin lots and parcels near Clayton, Dillard and the national forest cost less. Steep terrain and long driveways raise building cost, and national forest borders give privacy.
Georgia conservation use valuation (CUVA)
Georgia's Conservation Use Valuation Assessment values qualifying agricultural, forest and conservation land by its current use instead of development potential, and qualifying land is assessed at 40% of that current use value. Owners sign a 10-year covenant, and breaking it, for example by selling to a developer or selling part of the land without notifying the assessors, brings a penalty that sources describe as repaying twice the tax savings plus interest. The covenant runs with the land, so a buyer must continue it or face penalties. Minimum acreage differs by county, with some requiring 10 acres or more and some allowing smaller tracts with more proof. A statewide cap of 2,000 acres per owner applies, and a ballot measure to raise it was reported for November 2026.
Before you buy a Rabun County parcel, ask the Board of Tax Assessors whether a covenant is recorded and what the current acreage, documentation and penalty rules are.
Slopes, septic and roads
Mountain parcels often have steep slopes, rock and spring-fed streams. Ask for a septic soil evaluation before you buy and get a driveway estimate. Many roads are private or unmaintained, so confirm recorded legal access, who maintains the road and any road association dues. Stream buffers and lake setbacks apply near the water.
Before you buy land in Rabun County
- CUVA covenant status and the penalty if you change the land use.
- Septic suitability and building-site slope.
- Recorded legal access and road maintenance.
- Lake setbacks, stream buffers and any shoreline use rules on lakefront lots.
- Well or water source, and power and broadband availability.
Perc tests and septic for raw landLand due diligence checklist
Frequently asked questions
What is CUVA in Georgia?
The Conservation Use Valuation Assessment taxes qualifying farm, forest and conservation land at its current use value under a 10-year covenant, with a penalty if the covenant is broken.
Does the CUVA covenant transfer to a buyer?
Yes. If the land is sold during the covenant, the buyer must continue it or be responsible for penalties and taxes if it is breached.
How much of Rabun County is national forest?
About 148,684 acres of the Chattahoochee National Forest lie in the county.