Tallahassee, Fla. – Today, Florida TaxWatch (FTW) released its report, Conservation Easements: In Perpetuity Until They’re Not, and undertakes this independent research project to review subsection 704.06(2), Florida Statutes, to understand the implications of the “escape clause” and how it undermines the program goals and messaging surrounding the Florida Forever and Rural and Family Lands Protection programs.

As of January 2025, the state manages more than 866,000 acres of conservation easement land alone. This past June, the state approved a contract to purchase more than 61,000 acres of conservation easement land to be managed by the Florida Department of Environmental Protection for $93.6 million. Conservation easements across Florida are a significant state investment aimed at protecting the state’s critical wildlife and natural ecosystems.

Florida TaxWatch President and CEO Jeff Kottkamp said, “Florida has a longstanding history of preserving its natural resources through programs like Florida Forever and Rural and Family Land Protection. We have invested more than $2.4 billion of taxpayers’ dollars in the last six years for conservation easements with the expectation that the property will be protected in perpetuity. Unfortunately, the current conservation easement statute provides an ‘escape clause’ that allows the release of the conservation easement status on the property. Florida TaxWatch calls on lawmakers to amend subsection 704.06(4) F.S. to ensure permanent protection of our state’s natural resources.”

Although most of Florida’s conservation easements are protected today, there is no guarantee they will remain protected from development. The “escape clause” provisions in Chapter 704 allow a landowner to protect land under a conservation easement; continue limited use of the land; enjoy property tax and other tax exemptions; and when conditions dictate, sell or develop the land that was subject to the easement.

Florida TaxWatch commends the efforts of the 2026 Florida Legislature for passing SB 546/HB 441: Conservation Lands, which enhances transparency for state-held conservation land transactions. This legislation, however, is still not entirely protected without amending Florida Statute 704.06(4) which contains the “escape clause” that allows the release of state-held and all other land held in conservation easement status.

This FTW suggested statute revision effectively renders the ability to release a conservation easement only in an extraordinary circumstance instead of when the right opportunity to sell the property to the highest bidder arises. Development pressures will continue to push landowners to consider selling their property and Florida can ensure that its $2.4 billion investments in conservation easements are protected from these pressures by amending this state statute now. Florida TaxWatch believes “perpetual” in current statute means just that—perpetual.

To read more about this report, and to access the FTW research library, please click here.

About Florida TaxWatch
As an independent, nonpartisan, nonprofit government watchdog and taxpayer research institute, and the trusted “eyes and ears” of Florida taxpayers for more than 45 years, Florida TaxWatch (FTW) works to improve the productivity and accountability of Florida government. Its research recommends productivity enhancements and explains the statewide impact of fiscal and economic policies and practices on taxpayers and businesses. FTW is supported by its membership via voluntary, tax-deductible donations and private grants. Donations provide a solid, lasting foundation that has enabled FTW to bring about a more effective, responsive government that is more accountable to, and productive for, the taxpayers it has served since 1979. For more information, please visit www.floridataxwatch.org.

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