Agricultural Property
Conservation Easements
Must file an application ( DR-418C ) for the exemption between January 1st and March 1st.
Must file a re-application ( DR-418CR ) each subsequent year.
Must have a Conservation Easement Dedicated in Perpetuity on the parcel, and provide said document to the Property Appraiser.
Parcel must be 40 acres or greater. If less than 40 acres it must meet the other requirements of F.S . 196.26(4) andย be approved by the Acquisition and Restoration Council (ARC) as created in F.S . 259.035. The approval from the ARC must be provided at the time of application. To contact ARC, click here .
The Conservation Easement must include baseline documentation as to the species/natural values to be protected on the land.
A management plan may be submitted, but is not required.
Existing buildings, structures, or other improvements situated on the parcel must be assessed according to F.S. 193, unless they are used for the maintenance of the easement.
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Must meet the requirements of F.S. 193.501ย and F.S. 704.06.
Must file an application (DR-482C
Must file a re-application (DR-482CR
Must have:
a Conservation Easement on the parcel, or
be designated as environmentally endangered land by formal resolution of the governing board of the municipality or county within such land is located, or
be designated as conservation land in the adopted local comprehensive plan, or
convey the development rights or covenant with the appropriate board for conservation restrictions provided in F.S. 704.06(1) for a minimum of 10 years, and provide said document to the Property Appraiser.
Must notify the Property Appraiser promptly if the land becomes ineligible for assessment under this section. If you fail to notify the Property Appraiser and it is determined the land was not eligible at anytimeย during the last 10 years, the owner is subject to taxes avoided plus 15% interest each year, and a penalty of 50% of the taxes avoided.
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