FAQ: Less than 40-acre Conservation Easements

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Q. How is conservation purpose defined?

A. Serving a conservation purpose is defined in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii) and section 196.26(c)2.a., F.S.

Q. Are historic structures eligible for this exemption?

A. Section 196.26, F.S. does not include historic structures in the definition for serving a conservation purpose.

Q. How is “dedicated in perpetuity” defined?

A. Land encumbered by an irrevocable, perpetual conservation easement.

Q. Am I required to submit a monitoring report?

A. There is no requirement for monitoring reports on the conservation easements for properties containing less than 40 contiguous acres.

Q. Do regulatory easements qualify for this exemption?

A. ARC has not disqualified regulatory easements from this exemption. Each easement will be evaluated based on how the land fulfills a clearly delineated state conservation policy and yields a significant public benefit per section 196.26(4), F.S.

Q. After I receive approval from ARC what do I have to do to receive my exemption?

A. Landowners must file an application with the county property appraiser prior to March 1 of each year.

Q. What is the role of the designated manager?

A. The designated manager is responsible for ensuring that the property is managed in accordance with the management plan to ensure protection of the natural resources on the property.

Q. Can structures be included in the easement?

A. Structures and other improvements and the land immediately surrounding the buildings and improvements must be assessed separately. Structures auxiliary to the use of the land for conservation purposes may be included.

Q. What is required for a nonprofit to be included on the list to enforce easements?

A. The nonprofit must be organized within the meaning of Section 501(c)(3) of the Internal Revenue Code for the purposes of protecting natural, scenic or open space values of real property or protecting natural resources; and in good standing with the IRS, the state in which it is organized and the state of Florida.

Q. How can a nonprofit be added to the list to enforce easements?

A. The nonprofit must submit their most recent IRS form 990, corporate documentation, a certificate of good standing from the Florida Secretary of State, and a certificate of good standing from the state of organization if not Florida to ARC_Mailinglist@FloridaDEP.gov.

Q. Does the nonprofit have to be on the list to hold a conservation easement?

A. There is no requirement in statute that the nonprofit be on the list.

If I have more questions, whom should I contact?

Please contact the Division of State Lands at 850-245-2555.

Last Modified:

March 8, 2023 - 3:30pm

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FAQ: Less than 40-acre Conservation Easements

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