Fla. Stat. 196.26
Exemption for real property dedicated in perpetuity for conservation purposes

(1)

As used in this section:“Allowed commercial uses” means commercial uses that are allowed by the conservation easement encumbering the land exempt from taxation under this section.“Conservation easement” means the property right described in s. 704.06.“Conservation purposes” means:
Serving a conservation purpose, as defined in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which serves as the basis of a qualified conservation contribution under 26 U.S.C. s. 170(h); or
Retention of the substantial natural value of land, including woodlands, wetlands, watercourses, ponds, streams, and natural open spaces;
Retention of such lands as suitable habitat for fish, plants, or wildlife; or
Retention of such lands’ natural value for water quality enhancement or water recharge.
“Dedicated in perpetuity” means that the land is encumbered by an irrevocable, perpetual conservation easement.

(a)

“Allowed commercial uses” means commercial uses that are allowed by the conservation easement encumbering the land exempt from taxation under this section.

(b)

“Conservation easement” means the property right described in s. 704.06.

(c)

“Conservation purposes” means:Serving a conservation purpose, as defined in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which serves as the basis of a qualified conservation contribution under 26 U.S.C. s. 170(h); or
Retention of the substantial natural value of land, including woodlands, wetlands, watercourses, ponds, streams, and natural open spaces;
Retention of such lands as suitable habitat for fish, plants, or wildlife; or
Retention of such lands’ natural value for water quality enhancement or water recharge.
1. Serving a conservation purpose, as defined in 26 U.S.C. s. 170(h)(4)(A)(i)-(iii), for land which serves as the basis of a qualified conservation contribution under 26 U.S.C. s. 170(h); or
2.a. Retention of the substantial natural value of land, including woodlands, wetlands, watercourses, ponds, streams, and natural open spaces;b. Retention of such lands as suitable habitat for fish, plants, or wildlife; orc. Retention of such lands’ natural value for water quality enhancement or water recharge.
2.a. Retention of the substantial natural value of land, including woodlands, wetlands, watercourses, ponds, streams, and natural open spaces;
b. Retention of such lands as suitable habitat for fish, plants, or wildlife; or
c. Retention of such lands’ natural value for water quality enhancement or water recharge.

(d)

“Dedicated in perpetuity” means that the land is encumbered by an irrevocable, perpetual conservation easement.

(2)

Land that is dedicated in perpetuity for conservation purposes and that is used exclusively for conservation purposes is exempt from ad valorem taxation. Such exclusive use does not preclude the receipt of income from activities that are consistent with a management plan when the income is used to implement, maintain, and manage the management plan.

(3)

Land that is dedicated in perpetuity for conservation purposes and that is used for allowed commercial uses is exempt from ad valorem taxation to the extent of 50 percent of the assessed value of the land.

(4)

Land that comprises less than 40 contiguous acres does not qualify for the exemption provided in this section unless, in addition to meeting the other requirements of this section, the use of the land for conservation purposes is determined by the Acquisition and Restoration Council created in s. 259.035 to fulfill a clearly delineated state conservation policy and yield a significant public benefit. In making its determination of public benefit, the Acquisition and Restoration Council must give particular consideration to land that:Contains a natural sinkhole or natural spring that serves a water recharge or production function;Contains a unique geological feature;Provides habitat for endangered or threatened species;Provides nursery habitat for marine and estuarine species;Provides protection or restoration of vulnerable coastal areas;Preserves natural shoreline habitat; orProvides retention of natural open space in otherwise densely built-up areas.

Any land approved by the Acquisition and Restoration Council under this subsection must have a management plan and a designated manager who will be responsible for implementing the management plan.

(a)

Contains a natural sinkhole or natural spring that serves a water recharge or production function;

(b)

Contains a unique geological feature;

(c)

Provides habitat for endangered or threatened species;

(d)

Provides nursery habitat for marine and estuarine species;

(e)

Provides protection or restoration of vulnerable coastal areas;

(f)

Preserves natural shoreline habitat; or

(g)

Provides retention of natural open space in otherwise densely built-up areas.

(5)

The conservation easement that serves as the basis for the exemption granted by this section must include baseline documentation as to the natural values to be protected on the land and may include a management plan that details the management of the land so as to effectuate the conservation of natural resources on the land.

(6)

Buildings, structures, and other improvements situated on land receiving the exemption provided in this section and the land area immediately surrounding the buildings, structures, and improvements must be assessed separately pursuant to chapter 193. However, structures and other improvements that are auxiliary to the use of the land for conservation purposes are exempt to the same extent as the underlying land.

(7)

Land that qualifies for the exemption provided in this section the allowed commercial uses of which include agriculture must comply with the most recent best management practices if adopted by rule of the Department of Agriculture and Consumer Services.

(8)

As provided in s. 704.06(8) and (9), water management districts with jurisdiction over lands receiving the exemption provided in this section have a third-party right of enforcement to enforce the terms of the applicable conservation easement for any easement that is not enforceable by a federal or state agency, county, municipality, or water management district when the holder of the easement is unable or unwilling to enforce the terms of the easement.

(9)

The Acquisition and Restoration Council, created in s. 259.035, shall maintain a list of nonprofit entities that are qualified to enforce the provisions of a conservation easement.

Source: Section 196.26 — Exemption for real property dedicated in perpetuity for conservation purposes, https://www.­flsenate.­gov/Laws/Statutes/2024/0196.­26 (accessed Aug. 7, 2025).

196.001
Property subject to taxation 196.002
Legislative intent 196.011
Annual application required for exemption 196.012
Definitions 196.015
Permanent residency 196.021
Tax returns to show all exemptions and claims 196.24
Exemption for disabled ex-servicemember or surviving spouse 196.26
Exemption for real property dedicated in perpetuity for conservation purposes 196.28
Cancellation of delinquent taxes upon lands used for road purposes, etc 196.29
Cancellation of certain taxes on real property acquired by a county, school board, charter school governing board, or community college district board of trustees 196.31
Taxes against state properties 196.031
Exemption of homesteads 196.32
Executive Office of the Governor 196.041
Extent of homestead exemptions 196.061
Rental of homestead to constitute abandonment 196.071
Homestead exemptions 196.075
Additional homestead exemption for persons 65 and older 196.081
Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans 196.082
Discounts for disabled veterans 196.091
Exemption for disabled veterans confined to wheelchairs 196.092
Verification of eligibility for certain disabled veterans and surviving spouses 196.095
Exemption for a licensed child care facility operating in an enterprise zone 196.101
Exemption for totally and permanently disabled persons 196.102
Exemption for certain totally and permanently disabled first responders 196.111
Property appraisers may notify persons entitled to homestead exemption 196.121
Homestead exemptions 196.131
Homestead exemptions 196.141
Homestead exemptions 196.151
Homestead exemptions 196.161
Homestead exemptions 196.171
Homestead exemptions 196.173
Exemption for deployed servicemembers 196.181
Exemption of household goods and personal effects 196.182
Exemption of renewable energy source devices 196.183
Exemption for tangible personal property 196.185
Exemption of inventory 196.192
Exemptions from ad valorem taxation 196.193
Exemption applications 196.194
Value adjustment board 196.195
Determining profit or nonprofit status of applicant 196.196
Determining whether property is entitled to charitable, religious, scientific, or literary exemption 196.197
Additional provisions for exempting property used by hospitals, nursing homes, and homes for special services 196.198
Educational property exemption 196.199
Government property exemption 196.202
Property of widows, widowers, blind persons, and persons totally and permanently disabled 196.295
Property transferred to exempt governmental unit 196.1961
Exemption for historic property used for certain commercial or nonprofit purposes 196.1975
Exemption for property used by nonprofit homes for the aged 196.1976
Provisions of ss 196.1977
Exemption for property used by proprietary continuing care facilities 196.1978
Affordable housing property exemption 196.1979
County and municipal affordable housing property exemption 196.1983
Charter school exemption from ad valorem taxes 196.1985
Labor organization property exemption 196.1986
Community centers exemption 196.1987
Biblical history display property exemption 196.1993
Certain agreements with local governments for use of public property 196.1995
Economic development ad valorem tax exemption 196.1996
Economic development ad valorem tax exemption 196.1997
Ad valorem tax exemptions for historic properties 196.1998
Additional ad valorem tax exemptions for historic properties open to the public 196.1999
Space laboratories and carriers 196.2001
Not-for-profit sewer and water company property exemption 196.2002
Exemption for s. 501(c)(12) not-for-profit water and wastewater systems

Current through Fall 2025

§ 196.26. Exemption for real property dedicated in perpetuity for conservation purposes's source at flsenate​.gov