Drought-sale tax flag: Mitchell County, GA
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides program eligibility; the IRS and your preparer decide the tax side.
Is the Mitchell County region on the IRS drought list?
The IRS looks at your county plus every county that touches it: Mitchell County, GA, Baker County, GA, Colquitt County, GA, Decatur County, GA, Dougherty County, GA, Grady County, GA, Thomas County, GA, Worth County, GA.
| 12 months ending | IRS notice | Counties in your region on the list | Drought-free year? |
|---|---|---|---|
| Aug 31, 2026 | Notice 2026-54 | Mitchell County, GA, Baker County, GA, Colquitt County, GA, Decatur County, GA, Dougherty County, GA, Grady County, GA, Thomas County, GA, Worth County, GA | No |
| Aug 31, 2025 | Notice 2025-52 | Decatur County, GA | No |
| Aug 31, 2027 (running) | not out until September | no D2+ weeks so far in our Drought Monitor data | So far, yes through Nov 15, 2026 |
What a "No" means (Notice 2006-82): if your 4-year §1033(e) replacement period was set to end in that year, it is extended until the end of your first tax year ending after a drought-free year for the region. Drought Monitor map archive.
USDA disaster designations naming Mitchell County since Dec 29, 2025: S6165 (drought-fast track, primary, Apr 10, 2026); S6095 (drought-fast track, primary, Dec 29, 2025). §451(g) deferral needs a federally designated area; bring these numbers to your preparer.
Your numbers
Plain arithmetic for the conversation with your preparer. Nothing is saved or sent.
Information only; not financial, tax or legal advice. Ask your tax preparer. FSA decides eligibility. Sources: IRS notices linked above, U.S. Drought Monitor, Census county adjacency, USDA FSA designations.