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The 2009 Legislature enacted legislation creating an exemption for real property that is dedicated in perpetuity for conservation purposes. In conjunction with this enactment, there is a requirement to file an application to be assessed for lands subject to a conservation easement. Florida Statutes 196.26 outlines the definitions and requirements for owners to apply for an exemption for real property dedicated in perpetuity for conservation purposes. Owners whose property meets the requirements for conservation exemption may file a Real Property Dedicated in Perpetuity for Conservation Purposes Exemption Application.
Legislation also amended Florida Statutes 193.501, requiring an application to be filed with the Property Appraiser for property to be assessed at a reduced value if used for conservation. Owners whose property meets the requirements may file a Land Used for Conservation Assessment Application.
Owners must re-apply each year in order to keep their exemptions for conservation. Those wishing to re-apply may file using the Land Used for Conservation Assessment Reapplication or the Real Property Dedicated in Perpetuity for Conservation Exemption Renewal.