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.