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Division of State Lands

FAQ: Less than 40-acre Conservation Easements

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.
 

Application and Approval Process

ARC will consider complete applications meeting the criteria at a regularly scheduled Council meeting. Applicants must submit to the Division of State Lands an application including the following items:

  1. Executed conservation easement as recorded in the county’s official records
  2. Easement Baseline Documentation Report
  3. Management Plan and identification of land manager
  4. Explanation of how the property fulfills a state conservation policy and yields a significant public benefit

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