PTO Bulletin 16-02
Property Tax Oversight Bulletin: PTO 16-02
To: Property Appraisers, Tax Collectors, Clerks of the Court, Boards of
County Commissioners, Taxing Authorities, and Interested Parties
From: Property Tax Oversight Program
Date: June 23, 2016
Bulletin: PTO 16-02
FLORIDA DEPARTMENT OF REVENUE
PROPERTY TAX INFORMATIONAL BULLETIN
Conservation Easements
The 2016 legislature enacted Chapter 2016-110, Laws of Florida, (SB 190) effective July 1, 2016.
Section 1 of the law deletes the requirement for an annual application once the property owner has
filed an original application for the exemption for real property dedicated in perpetuity for
conservation purposes.
The full text of the changes is below and is also available at http://laws.flrules.org/2016/110.
Section 1. Paragraph (b) of subsection (6) of section 196.011, Florida Statutes, is amended to
read (words stricken are deletions; words underlined are additions):
196.011 Annual application required for exemption.—
(6)(b) Once an original application for tax exemption has been granted under s.
196.26, the property owner is not required to file a renewal application until in each
succeeding year on or before February 1, the property appraiser shall mail a renewal
application to the applicant on a form prescribed by the Department of Revenue. The
applicant must certify on the form that the use of the property no longer complies with the
restrictions and requirements of the conservation easement. The form shall include a
statement that the exemption granted under s. 196.26 will not be renewed unless the
application is returned to the property appraiser.
Section 2. This act shall take effect July 1, 2016.
The Department of Revenue has provided this bulletin for your general information. Please
distribute to your staff that may be affected by the changes in the law. If you have questions about
its contents, please send them to DORPTO@dor.state.fl.us.