Florida law provides two methods of property tax relief for conservation land. In both cases, the land must meet the requirements of a conservation easement as defined in Florida Statute 704.06.
What is a conservation easement?
- Easements may be granted to government agencies or charitable organizations whose purpose is to protect natural, scenic or open space; assuring availability of agricultural, forest, recreational or open space use; or protecting natural resources
- It is usually perpetual, but could be for a term of no less than 10 years
- It prohibits any or all of the following activities and uses:
- Building
- Dumping
- Clearing
- Excavation
- Surface use
- Agricultural use may be allowed, if it is a current or historic use of the land
- Buildings and other improvements on the land will be assessed separately at market value
Conservation Easement Assessment (193.501 F.S.):
- Applies to conservation easements with a term of no less than 10 years
- Instrument must be recorded with the Clerk of Court. A copy must be submitted with application
- Once an original application is granted, the owner is not required to file a renewal application if there is no change in use
Conservation Easement Exemption (196.26 F.S.):
- Applies to conservation easements into perpetuity
- Land under easement that is used for commercial purposes is exempt to the extent of 50% of the assessed value
- Land under 40 contiguous acres must be determined by ARC (Acquisition and Restoration Council), a State agency. http://www.dep.state.fl.us/lands/arc.htm)
- Once an original application is granted, the owner is not required to file a renewal application if there is no change in use
How to Apply:
- The property owner must apply for assessment or exemption on the appropriate form
- Application deadline is March 1
