Land that is dedicated in perpetuity for conservation purposes and that is used exclusively for conservation purposes is exempt from ad valorem taxation. Land that is dedicated in perpetuity and that is used for allowed commercial purposes is exempt on a percentage reduction of up to 50% of the land value. To be eligible for the conservation exemption, you must answer the following application questions as of January 1st along with providing documentation:
- As of January 1 of this tax year, does the property meet the requirements for a conservation exemption set forth in 196.26, F.S.?
- Have I conveyed real property dedicated in perpetuity for conservation purposes and can I provide a copy of the instrument of conveyance?
- Is the property less than 40 contiguous acres and if so can I provide documentation from the Acquisition and Restoration Council determining the land's use for conservation purposes and a management plan as set forth in s.259.035, F.S.?
- Can I provide baseline documentation of the natural values protected on the land and if available can I include a management plan?
- Does the land have any structures or other improvements and if so are they auxiliary to the use of the land for conservation purposes?
- Does the land include allowed commercial use and if agricultural, does the use comply with the most recent best management practices of the Department of Agriculture and Consumer Services, if adopted by rule?
Failure to file an application by March 1 is a waiver of the conservation exemption for that tax year.