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Staff: perpetual conservation easements remove property from tax rolls under state law
Summary
Presenters told the committee that conservation easements held in perpetuity remove the property from the tax roll; non‑perpetual easements reduce taxable value by 50 percent, according to a staff summary of state law discussed in the meeting.
Martin County staff told the Land Acquisition Committee that, under state law, conservation easements have significant property‑tax consequences and that permanent easements are effectively removed from the tax roll.
Mike (staff member) told the committee he had researched the issue and summarized two outcomes: a nonperpetual conservation easement can…
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