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Official Title:
Property Tax Exemption of Perpetually Conserved
Land; Classification and Assessment of Land Used for Conservation
| Official Ballot Summary:
(Click
here for a PDF of the full text.) |
| Requires Legislature to provide a property tax
exemption for real property encumbered by perpetual conservation easements or
other perpetual conservation protections, defined by general law. Requires
Legislature to provide for classification and assessment of land used for
conservation purposes, and not perpetually encumbered, solely on the basis of
character or use. Subjects assessment benefit to conditions, limitations, and
reasonable definitions established by general law. Applies to property taxes
beginning in 2010. |
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| Sponsor: |
| Florida Taxation and Budget Reform Commission |
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