Florida Senate - 2021 SB 1730



By Senator Stewart





13-01887-21 20211730__
1 A bill to be entitled
2 An act relating to land conservation; amending s.
3 196.26, F.S.; revising requirements for the use of
4 land for conservation purposes to be exempt from ad
5 valorem taxation; amending s. 704.06, F.S.;
6 authorizing conservation easement agreements to
7 include provisions that allow recreational activities;
8 deleting a provision requiring that activities
9 authorized under a conservation easement agreement be
10 a current or historic use of the land placed under
11 easement; providing an effective date.
12
13 Be It Enacted by the Legislature of the State of Florida:
14
15 Section 1. Subsection (2) of section 196.26, Florida
16 Statutes, is amended to read:
17 196.26 Exemption for real property dedicated in perpetuity
18 for conservation purposes.—
19 (2) Land that is dedicated in perpetuity for conservation
20 purposes and that is used exclusively for conservation purposes
21 is exempt from ad valorem taxation. Such exclusive use does not
22 preclude the receipt of income from activities that are
23 consistent with a management plan when the income is used to
24 implement, maintain, and manage the management plan.
25 Section 2. Subsection (13) of section 704.06, Florida
26 Statutes, is amended to read:
27 704.06 Conservation easements; creation; acquisition;
28 enforcement.—
29 (13) A conservation easement agreement may include
30 provisions which allow agricultural or recreational activities,
31 including, but not limited to, silviculture, forestry
32 management, and livestock grazing, hunting, fishing, or camping
33 if such activity is a current or historic use of the land placed
34 under easement. If such agricultural activities are allowed
35 under the terms of the agreement, such activities must be
36 conducted in accordance with applicable best management
37 practices adopted by the Department of Agriculture and Consumer
38 Services. This subsection does not restrict or diminish the
39 authority granted in a previous conservation easement agreement
40 for forest management and livestock grazing as a compatible use
41 on lands subject to a conservation easement.
42 Section 3. This act shall take effect July 1, 2021.

Statutes affected:
S 1730 Filed: 196.26, 704.06