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Office of Environmental Services

FAQ: 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.
 

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