How to apply for greenbelt exemption on rural property

Last updated 2026-07-09

What is a greenbelt exemption and how does it actually lower your tax bill?

A greenbelt exemption does not erase your property tax. It changes the value the assessor starts from. Instead of taxing your 50-acre tract at what a developer would pay, the county taxes it at its productive value: what the land earns as a farm, ranch, timber operation, or wildlife habitat. States call it agricultural use valuation, preferential agricultural assessment, or current-use valuation.

The gap can be huge. Florida's Department of Revenue has documented land where market value runs $10,000 per acre while agricultural use value sits near $500 per acre ^[1]. At a 1 percent effective rate, that's $5,000 a year versus $250 on a single acre. Multiply across 100 acres and you understand why landowners fight to keep the classification.

Every state runs its own statute, and the label shifts as you cross state lines. Texas calls it an Ag Exemption, though it's technically an agricultural use appraisal under Texas Tax Code Section 23.41 ^[2]. Tennessee uses Greenbelt directly under T.C.A. 67-5-1001 ^[7]. Florida uses Agricultural Classification under F.S. 193.461 ^[1]. California uses the Williamson Act under Government Code 51200 ^[3]. Same economic idea, different names.

The tax you skip is real money. The program is not free. You accept a use restriction, and if you later sell to a builder or pave the ground, the state claws back several years of savings as a rollback tax. More on that below.

What states offer greenbelt or agricultural use exemptions?

All 50 states run some form of preferential assessment for farm land. The programs sort into three rough models, and the model you fall under decides how much you save and how badly an exit hurts.

Model	How it works	Example states
Use-value assessment	Land taxed at farm income value, no contract required	TX, FL, GA, NC, VA, TN
Deferred taxation	Tax deferred until land changes use; rollback collected then	OR, WA, MD, NJ
Contractual restriction (Williamson Act style)	10-year rolling contract; penalty for early exit	CA, some county programs

The use-value model dominates the South and Southeast. It gives you the biggest annual savings with no formal contract, but it triggers rollback taxes the moment you convert. California's Williamson Act works differently. You sign a 10-year renewable contract with your county, and cancellation starts a 9-year nonrenewal period during which your value climbs back to market ^[3].

The deferred model in Oregon and Washington is a postponed tax, not a forgiven one. Oregon's Exclusive Farm Use zone (ORS 215.203) and Farm Deferral program (ORS 308A.050) still produce large annual savings, because the deferred amount only comes due on conversion, interest-free in many cases ^[4].

Unsure whether your rural parcel even qualifies in a metro county? Your county assessor's website will tell you. If you're researching land outside Atlanta, Gwinnett County Tax Assessor and Bibb County Tax Assessor both post their current-use forms and acreage minimums online.

What are the minimum acreage and use requirements to qualify?

This is where most first-time applicants trip. Every state sets minimums, and some counties layer on tighter rules that never appear in the statute.

A few concrete examples:

• Texas: No statutory minimum acreage, but the land must have been used for agriculture at least 5 of the preceding 7 years (Texas Tax Code 23.42) ^[2]. Appraisal districts often expect at least 10 acres for livestock and 5 for row crops. Those are administrative norms, not law.
• Florida: No minimum acreage in F.S. 193.461, but the use must be bona fide and commercial. A half-acre vegetable garden for your own table does not count ^[1].
• Tennessee: 15 acres minimum under the Greenbelt Act (T.C.A. 67-5-1003) for farm and forest land. Smaller tracts can qualify if they're contiguous to qualifying parcels under the same owner ^[7].
• Georgia: 10 acres for agricultural use, or 200 acres for conservation, under the Conservation Use Valuation Assessment (CUVA) program (O.C.G.A. 48-5-7.4) ^[5].
• California Williamson Act: No hard state minimum, but counties usually require 10 acres for prime farmland and 40 acres for non-prime land ^[3].

Acreage is only half of it. You have to show active, commercial use. Active means you actually farm, graze, harvest timber, or manage wildlife, not that you plan to someday. Most states want a current lease to a farmer, income records, a Farm Service Agency farm number, a Schedule F on your federal return, or some mix of those. Scenic, recreational, or investment land does not qualify in most states without a wildlife management or conservation angle.

Wildlife management deserves its own line. Texas lets you convert from ag use to wildlife management use under Texas Tax Code 23.51, so you keep the ag appraisal while managing the land for native species ^[2][10]. You need a written wildlife management plan, often reviewed each year. That rule has saved plenty of owners who stopped farming but didn't want to lose the classification.

When is the application deadline for greenbelt exemption?

Miss the deadline and your application dies for the year. It's the single most common reason these fail. The dates are hard, and most states give no late-filing grace unless you can prove a genuine clerical error.

State	Deadline	Governing statute
Texas	April 30 of the tax year	Texas Tax Code 23.43 [2]
Florida	March 1 (county may extend to April 1)	F.S. 193.461(3)(a) [1]
Tennessee	March 1	T.C.A. 67-5-1006 [7]
Georgia (CUVA)	June 1, application for following year	O.C.G.A. 48-5-7.4 [5]
North Carolina	January 31 (application for the year)	N.C.G.S. 105-277.4 [8]
California (Williamson Act)	November 1 (contracts renewed annually)	Gov. Code 51245 [3]
Oregon (Farm Deferral)	April 1	ORS 308A.077 [4]

A few states allow retroactive applications under narrow rules. Florida's F.S. 193.461(3)(a) says the property appraiser "shall" classify land as agricultural if the use is established by the deadline, but there's no statutory path for late applications after March 1 except a discretionary petition to the Value Adjustment Board ^[1].

Here's the safe rule. Apply in January of the year you want the benefit. Most assessor offices open their windows January 1. Buy rural land in October and miss the window, and you're probably waiting until next year. Some states, Tennessee among them, apply the classification prospectively from the date of a late application, which at least stops the bleeding.

Got a higher-than-expected assessment on land that already carries ag use, or think the assessor botched the use value? That's a separate appeal, with its own clock, usually 30 to 90 days after the notice. Our Montgomery County Property Tax explainer walks through how to read an assessment notice and check whether the stated use value is right.

What documents do you need to apply?

The paperwork isn't complicated. Gaps in it are the top cause of rejection after the deadline problem. Gather these before you touch the form.

Core documents nearly every state wants:

1. Proof of ownership (deed or title). Your name on the property record usually does it, but some states want a copy of the recorded deed. 2. Parcel number and legal description. Both sit on your current tax bill. 3. Evidence of agricultural use. This is the variable one. The strongest forms: a current grazing lease signed by a farmer (even a family member at commercial rates), a federal FSA farm number (apply at fsa.usda.gov), a recent Schedule F, and receipts for seed, fertilizer, livestock, or timber contracts. 4. Acreage map. Some counties want a survey or sketch showing the qualifying portion, especially if only part of the land is in production. 5. The completed state or county application form. Florida uses Form DR-482 ^[1]. Texas uses Form 50-129 for agricultural use or Form 50-131 for wildlife management, both from the Texas Comptroller ^[2]. Georgia uses the CUVA application from the county board of assessors ^[5].

For wildlife management in Texas, you also need a written wildlife management plan. Texas Parks and Wildlife Department publishes plan templates by ecoregion, and many appraisal districts want a plan reviewed by a certified wildlife biologist or a TPWD extension officer ^[10].

For the Williamson Act, the application itself is a contract signed by the landowner and the county. The board of supervisors has to approve it, and the timeline from application to approval runs 3 to 6 months ^[3].

One tip that pays off. Call your county assessor or appraisal district before you file and ask exactly what documentation they accepted on the last few approved applications for your land type. Offices differ on what they informally require beyond the form. A five-minute call saves a rejection.

How do you actually fill out and submit the application?

Step one: download the correct form for your state and county. Don't grab a form off some random website without confirming it's the current version. Assessor offices update forms, sometimes yearly. Florida's Form DR-482 comes straight from the Florida Department of Revenue ^[1]. Texas Comptroller forms 50-129 and 50-131 live at comptroller.texas.gov ^[2].

Step two: enter the parcel information exactly as it reads on your current tax bill. Mismatched parcel numbers get applications bounced back unprocessed more often than you'd think.

Step three: describe the agricultural use plainly and with specifics. "Cattle grazing, roughly 30 head, 80-acre pasture, leased to [farmer name] since [year]" beats "agricultural use" every time. Detail signals a real operation to the reviewer.

Step four: attach supporting documents in the order the form lists them. If the form asks for the lease before the FSA number, put the lease first. Assessor staff process dozens of these. Anything that makes their job faster helps you.

Step five: submit by the deadline. Most counties take mail (postmark by deadline), in-person drop-off, or an online upload through the county portal. Certified mail with return receipt is worth three dollars if you're cutting it close. Keep a copy of everything.

Step six: follow up. Processing runs anywhere from two weeks to three months. Many offices send a confirmation letter or email. Heard nothing 60 days out? Call and ask for a status. If they deny you, you usually have 30 days from the denial notice to appeal to the local board of equalization, value adjustment board, or equivalent.

Want a structured workflow for the whole thing, including appeal prep if the assessor values the ag use higher than comparable land? TaxFightBack's DIY appeal kit covers the evidence-building steps without a contingency firm taking a cut.

What is a rollback tax and how much could you owe?

Rollback tax is the biggest risk in this whole program, and the one people most often ignore when they buy rural land or plan a sale. When land under preferential assessment shifts to a non-qualifying use, the state collects the difference between what you paid on ag use value and what you would have paid at market value, for each of the past several years, plus interest.

The look-back window varies by state:

• Texas: 5 years of back taxes plus 7 percent interest per year (Texas Tax Code 23.55) ^[2]
• Florida: the greater of the taxes deferred for up to 5 prior years, or a penalty based on the change in value (F.S. 193.461(4)(a)) ^[1]
• Tennessee: 3 years at 10 percent interest per year (T.C.A. 67-5-1012) ^[7]
• Georgia (CUVA): a 10-year conservation covenant; early breach triggers 3 years of back taxes plus interest (O.C.G.A. 48-5-7.4(e)) ^[5]
• California Williamson Act: no rollback in the usual sense, but breaking the contract triggers a penalty equal to 25 percent of the land's fair market value at cancellation (Gov. Code 51283) ^[3]

Run the numbers. On a parcel where market value is $500,000 and ag use value is $50,000, at a 1.5 percent effective rate, you save about $6,750 a year. Over a 5-year Texas rollback, that's $33,750 plus interest, easily north of $40,000. That bill comes due at closing. Buyers and their lenders know it, so it shows up in negotiations. Sellers often cut the price or pay the rollback out of proceeds.

The practical move: before you apply, model what a rollback costs if you sell in 5, 10, or 20 years. In most cases the annual savings still win. But you want the exit price in front of you going in.

What happens if your greenbelt application is denied?

Denial happens, and it's fixable. The usual reasons: you missed the deadline, your evidence of active use was thin, your acreage fell below the county's informal threshold, the land was recently subdivided and no longer reads as a contiguous farm unit, or the use got classified as residential despite some farming.

After a denial, the path depends on state law, but it generally runs like this:

1. Request a written explanation from the assessor within 10 to 15 days of the denial. You can't fix the problem until you know the exact stated reason. 2. Gather evidence aimed straight at that reason. If they wrote "no evidence of bona fide agricultural use," a signed farm lease and an FSA farm number hit it directly. 3. File a formal appeal with the right review board. In Florida that's the Value Adjustment Board ^[1], in Texas the Appraisal Review Board ^[2], in Georgia the Board of Equalization ^[5]. Deadlines usually run 30 to 90 days from the denial notice. 4. At the hearing, present the evidence, cite the statute, and explain why the use meets the legal standard. Bring the landowner or the farming tenant who can speak to what actually happens on the ground.

Lose at the review board and you can petition a state court, but that rarely pencils out unless the parcel is large and the savings are big. The smarter play is to close whatever gap sank you, strengthen the documentation, and reapply next year.

One move to make before you file: pull comparable ag parcels in your county that carry the classification. Assessor records are public. If a neighbor's 40-acre hay farm three miles away holds ag use value and your 40-acre hay farm got denied, that comparison is direct evidence for your appeal.

Can you get a greenbelt exemption on timber or wildlife land?

Yes. Most states extend preferential assessment past row crops and livestock to timber and wildlife management. The qualifying rules differ by category.

Timber: Georgia, Mississippi, Alabama, and the Carolinas run strong timber programs because forestry matters to their economies. Georgia's Forest Land Protection Act (O.C.G.A. 48-5-7.7) values forest land at conservation-use rates far below market ^[11]. You typically need a forest management plan written by a licensed forester and evidence of active management. That means harvest cycles, replanting, or thinning, more than leaving trees standing.

Wildlife management: Texas lets wildlife management continue an existing agricultural appraisal (Texas Tax Code 23.51) ^[2]. Florida allows conservation and wildlife-oriented uses under certain easement programs ^[1]. The documentation here is the management plan, not income records, which opens the door for owners who don't farm commercially but do manage for native species ^[10].

Conservation easements are a related but different tool. An easement permanently restricts development rights, usually in exchange for a federal income tax deduction equal to the drop in market value before and after the easement (IRC Section 170(h)) ^[9]. It can stack with a greenbelt assessment: the restricted land may also qualify for agricultural or open-space preferential assessment at the state level. The IRS has tightened scrutiny on syndicated conservation easements hard since 2016, so talk to a tax attorney before you go there if the numbers are large ^[9].

Open-space programs in states like Washington (Open Space Taxation Act, RCW 84.34) and Oregon cover land that delivers a public environmental benefit, including wetlands, scenic corridors, and wildlife corridors, even without active farming. Oregon's ORS 308A.050 through 308A.128 lays out the criteria ^[4].

How do you keep the exemption once you have it?

Getting the classification is step one. Keeping it takes ongoing attention. Some states make you re-notify the assessor when the use changes. Some require annual renewal forms. Others assume the classification runs until something triggers a review. Know which system your state uses before you assume you're set for life.

Triggers that can cost you the classification:

• Building a house or structure on the agricultural portion (in some states the footprint and its curtilage revert to market value while the rest stays in ag use)
• Selling part of the parcel and creating a new lot that no longer meets minimum acreage
• Leasing the land for non-agricultural use, including hunting leases in some states (though hunting leases generally preserve ag classification in Texas)
• Death of the owner and transfer to heirs who don't immediately continue the use
• Changing the ownership entity without properly transferring the classification

In Texas, new owners have until April 30 of the year after they buy to apply for ag appraisal. The classification does not ride along automatically ^[2]. Plenty of buyers of rural Texas land lose the first year because their closing attorney never flagged it.

Some counties run informal compliance reviews and ask for updated income records or leases every few years. Georgia's CUVA program requires an annual certification that the conservation use continues ^[5]. Keep your records current and organized so you can answer within 30 days without scrambling.

A note on aerial imagery. Assessors increasingly use satellite and aerial photos to check whether land in ag classification still looks agricultural. A parcel showing subdivision, cleared building pads, or other non-farm development will draw a review even without a neighbor's complaint.

Is a greenbelt exemption worth it compared to hiring a consultant?

For most rural landowners, this is a do-it-yourself application. The forms aren't legally complex, the evidence is documentation you already have or can get cheaply, and the ongoing work is a once-a-year check-in.

Consultants earn their fee on larger parcels (500 acres and up), applications spanning multiple parcels across county lines, wildlife management plan preparation, and cases where a prior denial needs a formal appeal with a hearing. A wildlife biologist or licensed forester who writes management plans charges $500 to $2,000 for the document, and that's money well spent if your annual savings run $10,000 or more.

Contingency-fee property tax consultants who take a percentage of your savings fit commercial property appeals, not residential or agricultural exemption applications. On rural land, this is an exemption process, not an appeal, and there's no savings figure to take a percentage of. A consultant here charges flat fee or hourly.

If you do land in an appeal because the assessor accepted your ag classification but pegged the use value too high, that's where structured appeal prep matters. TaxFightBack's appeal kit shows you how to gather comparable agricultural use values, document them, and present them to a review board, without handing a cut of your savings to anyone.

The clearest case to handle solo: you own 50 acres in active farm use in a state with a straightforward use-value program, you hold a farm lease or FSA number, and the form is four pages. File it yourself by January 31. The 45 minutes it takes beats whatever a consultant would bill.

Where do you find the right application form and county contact?

Start at your county assessor or county appraisal district website. Search "[your county] agricultural use exemption application" or "[your county] greenbelt application." Most counties post the form directly.

State-level resources worth bookmarking:

• Texas: Texas Comptroller Property Tax Forms, forms 50-129 and 50-131 (comptroller.texas.gov) ^[2]
• Florida: Florida Department of Revenue, Form DR-482 (floridarevenue.com) ^[1]
• Georgia: Georgia Department of Revenue, Conservation Use Valuation Assessment (dor.georgia.gov) ^[5]
• Tennessee: Tennessee Comptroller, Division of Property Assessments (comptroller.tn.gov) ^[7]
• California: county Agricultural Commissioner or county assessor; state guidance from the Department of Conservation for Williamson Act contracts ^[3]
• Oregon: Oregon Department of Revenue, Farm Use Assessment (oregon.gov/dor) ^[4]

If your property sits in a large metro-adjacent county where farm land and urban development mix, the assessor's office may run a dedicated agricultural exemption desk. Big Texas counties often keep a separate agricultural department inside the central appraisal district. In Georgia, your local tax commissioner and board of assessors are separate offices, and the board of assessors handles the CUVA application, not the tax commissioner ^[5].

Don't overlook Farm Service Agency offices. USDA-FSA offices sit in nearly every agricultural county. Getting a farm number through FSA (fsa.usda.gov) costs nothing and produces a government document showing your land is registered as an active farm, which is strong evidence for any ag use application ^[6].

Frequently asked questions

How much can a greenbelt exemption reduce my property tax?

The reduction depends on the gap between market value and agricultural use value in your area. Florida's Department of Revenue has documented land where use value is as little as 5 percent of market value, a 95 percent cut in the taxable value of that land. A more typical result is a 40 to 80 percent reduction in taxable value for actively farmed land in areas with development pressure. ^[1]

Does a greenbelt exemption transfer automatically when you sell the property?

No, in most states it does not. In Texas, the new owner must apply by April 30 of the year following the sale to keep the agricultural appraisal. Miss that deadline and the land reverts to market value for the year, and the rollback clock may start on prior savings. Always confirm with your county assessor whether the classification carries over on transfer. ^[2]

What is the difference between a greenbelt exemption and a conservation easement?

A greenbelt or agricultural use exemption is a state-level annual preferential tax assessment that requires active qualifying use. A conservation easement permanently restricts development rights and can generate a federal income tax deduction under IRC Section 170(h). The two can coexist: land under a conservation easement may also qualify for agricultural or open-space preferential assessment at the state level, stacking both benefits. ^[9]

How many acres do you need for a greenbelt exemption?

It varies by state and sometimes by county. Tennessee requires 15 acres. Georgia requires 10 acres for agricultural use under CUVA. Texas has no statutory minimum but appraisal districts often apply informal minimums of 5 to 10 acres. Florida has no minimum in statute but requires bona fide commercial use. Check your state statute and your county assessor's current guidance. ^[2][5]

Can you get a greenbelt exemption if you lease the land to a farmer?

Yes, in most states leasing to an active farmer qualifies. The land must be used for agriculture; you don't have to be the one farming it. A written lease at market-rate terms is strong documentation, and the farmer's FSA farm number registered to your parcel helps too. Texas and Florida both allow leased land to qualify as long as the agricultural use is bona fide and active. ^[1][2]

What triggers a rollback tax and how many years does it cover?

A rollback triggers when land under preferential assessment converts to a non-qualifying use: residential development, commercial use, or plain abandonment of the farming. The look-back varies: 5 years in Texas at 7 percent annual interest, 3 years in Tennessee at 10 percent interest, and up to 5 years in Florida. Georgia's CUVA program has a 10-year covenant with 3 years of back taxes on breach. ^[2][1][5]

Do you need farm income or a Schedule F to qualify for an agricultural use exemption?

Not always, but income evidence strengthens your application. Florida's statute requires bona fide agricultural purposes and tells appraisers to weigh whether the land is used for profit. A Schedule F showing farm income is excellent evidence. Texas appraisal districts aren't required to demand income proof, but many informally expect it from newer applicants. A signed lease, an FSA farm number, or livestock receipts can substitute. ^[1][2]

What happens to the greenbelt exemption if you build a house on part of the land?

The residential footprint and its curtilage (the yard around the home) typically lose agricultural classification and revert to market value. The rest of the parcel that stays in agricultural use usually keeps the classification. How much curtilage reverts is a county-level call. Some assessors use a fixed one to two acres around the home; others use the actual footprint. Notify your assessor formally after construction.

Can a wildlife management plan substitute for active farming in Texas?

Yes. Texas Tax Code Section 23.51 lets land that qualified for agricultural appraisal keep that appraisal if it's managed for wildlife. You need a written wildlife management plan showing activities like census surveys, predator control, habitat management, or supplemental feeding. Have the plan reviewed by a wildlife professional. The classification doesn't convert on its own; you file the wildlife management use application (Form 50-129) with your appraisal district. ^[2][10]

What is the Williamson Act and how does it differ from other greenbelt programs?

California's Williamson Act (Government Code 51200) is a contractual program: you sign a 10-year rolling contract with your county to keep the land in agricultural or open-space use. In exchange, the assessor values it by income capitalization instead of market value, which produces large savings in high-cost California counties. Cancelling early triggers a penalty of 25 percent of fair market value. Non-renewal starts a 9-year transition back to market. ^[3]

If my greenbelt application is denied, can I appeal?

Yes. After a denial, request the written reason from the assessor, then file a formal appeal with the local review board: the Value Adjustment Board in Florida, the Appraisal Review Board in Texas, or the Board of Equalization in Georgia. You typically have 30 to 90 days from the denial notice. Bring documentation that hits the stated reason directly, such as a signed lease if the denial cited lack of evidence of active use.

Does a greenbelt exemption reduce school taxes or only county taxes?

In most states, the preferential assessment applies to the taxable value used by every taxing authority, including school districts, so school taxes are also figured on the lower use value. That matters, because school district levies are often the largest single piece of a rural property tax bill. Confirm with your county assessor which taxing entities apply the use value and which, if any, still use market value.

How do I register with USDA Farm Service Agency to support my application?

Visit your local FSA county office or start at fsa.usda.gov. You'll complete Form CCC-902, the Farm Operating Plan, and the FSA assigns a farm number to your parcel. The process usually takes one appointment and costs nothing. The FSA farm number is a government-issued record that your land is in active agricultural use, and it's widely accepted as supporting documentation for greenbelt and ag use applications across many states. ^[6]

What is the earliest you should apply to guarantee the exemption applies for the current tax year?

Apply in January of the year you want the benefit, as soon as the assessor's office opens its window. Most offices take applications from January 1 onward. Filing in January leaves time to cure any documentation problem before the deadline, which runs from late January in North Carolina to April 30 in Texas. Applications received after the deadline, even by a day, are typically rejected for that tax year.

Sources

1. Florida Department of Revenue, Agricultural Classification (Form DR-482 and F.S. 193.461 guidance): Florida agricultural classification under F.S. 193.461 requires bona fide agricultural use; agricultural use value can be as low as 5 percent of market value; deadline is March 1; rollback covers up to 5 prior years.
2. Texas Comptroller of Public Accounts, Agricultural Appraisal (Texas Tax Code Chapter 23): Texas ag use appraisal under Tax Code 23.41-23.55; application deadline April 30; 5-year rollback at 7% interest; wildlife management use under 23.51; forms 50-129 and 50-131.
3. California Department of Conservation, Williamson Act Program (Government Code 51200-51295): California Williamson Act requires 10-year rolling contracts; early cancellation penalty equals 25 percent of fair market value; nonrenewal triggers 9-year transition to market value.
4. Oregon Department of Revenue, Farm Use Assessment (ORS 308A.050-308A.128): Oregon farm use deferral under ORS 308A.050; application deadline April 1; Open Space Taxation Act under ORS Chapter 308A covers wetlands and wildlife corridors.
5. Georgia Department of Revenue, Conservation Use Valuation Assessment (O.C.G.A. 48-5-7.4): Georgia CUVA requires minimum 10 acres, 10-year covenant, June 1 application deadline; early breach triggers 3 years back taxes plus interest; annual certification of ongoing use required.
6. USDA Farm Service Agency, Farm Records and Farm Numbers: FSA farm number assigned via Form CCC-902 at no cost; serves as government documentation of active agricultural use for state ag exemption applications.
7. Tennessee Comptroller of the Treasury, Division of Property Assessments, Greenbelt (T.C.A. 67-5-1001): Tennessee Greenbelt Act minimum 15 acres; March 1 application deadline; rollback 3 years at 10 percent annual interest under T.C.A. 67-5-1012.
8. North Carolina Department of Revenue, Present-Use Value Program (N.C.G.S. 105-277.3): North Carolina present-use value application deadline January 31; agricultural, horticultural, and forestland may qualify.
9. Internal Revenue Service, Conservation Easements (IRC Section 170(h)): Conservation easements under IRC 170(h) allow federal income tax deduction equal to reduction in fair market value; IRS has increased scrutiny on syndicated easements since 2016.
10. Texas Parks and Wildlife Department, Wildlife Management Use: Texas wildlife management plans required for Texas Tax Code 23.51 classification; TPWD publishes plan templates by ecoregion and reviews plans through extension officers.
11. Georgia Forestry Commission, Forest Land Protection Act (O.C.G.A. 48-5-7.7): Georgia Forest Land Protection Act allows forest land conservation use valuation at rates substantially below market value; active forest management plan by licensed forester required.