Conservation Easements

There are two types of assessments for Conservation Easements: one for lands dedicated in perpetuity, and another for land used for conservation purposes.

Overview

In 2009, legislation created a property tax exemption for land dedicated in perpetuity for conservation purposes. Florida Statute 193.501 was also amended to allow for reduced assessments on conservation land, requiring annual application with the Property Appraiser.

Conservation Easements Dedicated In Perpetuity

• Application (DR-418C) must be filed between January 1st and March 1st.
• Reapplication (DR-418CR) is required every year.
• A formal Conservation Easement must be on file with the Property Appraiser.
• Parcel must be 40 acres or greater. If under 40 acres, it must meet the requirements of F.S. 196.26(4) and be approved by the Acquisition and Restoration Council (ARC).
• The easement must include baseline documentation of species or natural values being protected.
• Buildings or improvements will be assessed normally unless used for easement maintenance.

Land Used For Conservation Purposes

• Must meet the requirements of F.S. 193.501 and F.S. 704.06.
• Application (DR-482C) must be filed between January 1st and March 1st.
• Annual reapplication (DR-482CR) is required.
• Parcel must have at least one of the following:
  • A Conservation Easement on file, or
  • Be designated environmentally endangered by local resolution, or
  • Be listed as conservation land in the local comprehensive plan, or
  • Include a 10-year minimum conservation covenant under F.S. 704.06(1).
• All documentation must be submitted with your application.