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Conservation Land Tax Credit

Conservation land is defined as real property that is used to assist in the preservation of a natural area, used for the environmental education of the public, used to promote conservation generally, or used as a sanctuary for wildlife. Conservation land is subject to a perpetual conservation easement donated to a land trust on or after July 1, 1991; or acquired by a land trust by July 1, 1991, owned in fee by that land trust; and subject to a letter of intent, agreement, or option agreement to convey the property to a government agency. The owner of conservation land may receive a tax credit equaling 100% of any county real property tax imposed on the conservation land, not including any improvements.
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Last Updated: 10/06/2014 17:24:33