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Conservation Easements On Property Containing Fewer Than 40 Acres

Acquisition and Restoration Council Responsibility

The 2009 Florida Legislature established criteria to exempt land dedicated in perpetuity for conservation and used exclusively for conservation purposes from ad valorem taxation. For land comprising less than 40 contiguous acres to receive the exemption, in addition to meeting the criteria, there must also be a determination by the Acquisition and Restoration Council (ARC) that the use of the land fulfills a clearly delineated state conservation policy and yields a significant public benefit per section 196.26(4), Florida Statutes (F.S.).


State Conservation Policy

The criteria established in Chapter 259, F.S. is used to determine if the land meets a clearly delineated state conservation policy as described in the baseline documentation report and as managed in accordance with the management plan.


Significant Public Benefit

In determining whether a property yields a significant public benefit, the ARC considers the factors listed in section 196.26(4)(a)-(g), F.S. ARC is directed to give special consideration to lands that serve a water recharge or production function, contain unique geological features, provide habitat for protected species, or retain natural open space.


Easement Enforcement

The easement holder is responsible for enforcing the provisions of an easement. The Division of State Lands maintains a list of nonprofit entities that are qualified to enforce conservation easement provisions. Landowners may contact the Division to identify a nonprofit entity qualified to accept the donation to take advantage of the ad valorem tax exemption.

Submit your request for the list of nonprofits to

Additional Information

Application and Approval Process

Frequently Asked Questions

If I have more questions, whom should I contact?
Please contact the Division of State Lands at 850-245-2555. 


Last Modified:
February 2, 2024 - 6:58pm

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