Alachua Voter Guide

“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.”

The full text of this amendment is found in PDF format here.

As I understand it, if you have land that has had its value to you reduced or irrevocably altered by its designation as a conservation area, thus keeping you from developing it, that land is exempt from being taxed. I have read the amendment, but I am not a land use attorney, and it would be great to get one to weigh in here.