SB0938 • 2026

Conservation Easements

Land Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: McClain
Last action: 2026-03-13
Official status: Senate - Died in Environment and Natural Resources
Effective date: 2026-07-01

Plain English Breakdown

The bill summary text does not provide details on how many landowners will meet the conditions for removing an easement, leaving this as a limitation or unknown.

Rules for Conservation Easement Release

This bill sets rules for water management districts to release conservation easements on small land parcels under specific conditions.

What This Bill Does

Requires a water management district to remove a conservation easement if the owner of the land asks and meets certain requirements, including that the parcel is fewer than 15 acres and bordered by impervious surfaces.
Sets that taxes on the property should be based on its real value after the easement is removed.
Allows the land to be used for development matching nearby zoning rules once the easement is gone.
Makes the landowner responsible for managing stormwater if they develop the land.

Who It Names or Affects

Landowners who have conservation easements on their property and want them removed.
Water management districts that manage conservation easements.

Terms To Know

Conservation Easement: A legal agreement to protect land by limiting its development.
Impervious Surfaces: Hard surfaces like roads or buildings that do not allow water to pass through easily.

Limits and Unknowns

The bill does not apply to conservation easements in residential areas or proprietary conservation easements held by a district.
It is unclear how many landowners will meet the conditions for removing an easement.

Bill History

2026-03-13 Senate
• Died in Environment and Natural Resources
2026-01-13 Senate
• Introduced
2026-01-05 Senate
• Referred to Environment and Natural Resources; Judiciary; Rules
2025-12-17 Senate
• Filed

Official Summary Text

Conservation Easements; Requiring a water management district to release a conservation easement upon application of the fee simple owner of a parcel of land if certain conditions are met; requiring that the ad valorem taxes of the property be based on the just value of the property; authorizing such property to be used for development consistent with the zoning designation of the adjacent lands; providing that the property owner assumes responsibility for any stormwater requirements if the property is developed, etc.

Current Bill Text

Read the full stored bill text

Florida Senate
-
2026

SB 938

By
Senator McClain

9-01008-26 2026938__
1 A bill to be entitled
2 An act relating to conservation easements; amending s.
3 704.06, F.S.; requiring a water management district to
4 release a conservation easement upon application of
5 the fee simple owner of a parcel of land if certain
6 conditions are met; requiring that the ad valorem
7 taxes of the property be based on the just value of
8 the property; authorizing such property to be used for
9 development consistent with the zoning designation of
10 the adjacent lands; providing that the property owner
11 assumes responsibility for any stormwater requirements
12 if the property is developed; requiring a property
13 owner to comply with certain ordinances; requiring the
14 property owner to seek the water management district’s
15 approval for stormwater permit modifications;
16 providing applicability; providing an effective date.
17
18 Be It Enacted by the Legislature of the State of Florida:
19
20 Section 1. Subsection (14) is added to section 704.06,
21 Florida Statutes, to read:
22 704.06 Conservation easements; creation; acquisition;
23 enforcement.—
24
(14)
(a)
Upon application
to a water management district
by

25
the fee simple owner of a parcel of land subject to a

26
conservation easement,
the
water management district must

27
release the conservation easement if
all of
the following

28
conditions are met:

29
1. The land subject to the
conservation
easement is
fewer

30
than 15 acres and is bordered on three or more sides by

31
impervious surfaces
.

32
2. Any undeveloped adjacent parcels of land are
fewer
than

33
15 acres and similarly bordered on three or more sides by

34
impervious surfaces
.

35
3. The land contains no historical, architectural,

36
archeological, or cultural significance
.

37
4. The applicant has secured sufficient mitigation credits

38
and has compensated the water management district by using the

39
uniform mitigation assessment method from a mitigation bank

40
located in this state to offset the loss of any wetlands located

41
on the land subject to the conservation easement
pursuant to s.

42
373.4135
.

43
(b) Upon the water management district’s release of the

44
conservation easement, the ad valorem taxes on the property must

45
be based on the just value of the property, and the property may

46
be used for development that is consistent with the zoning

47
designation of the adjacent lands.

48
(c) The property owner assume
s
responsibility for any

49
stormwater requirements if the property is developed.

50
(d) The property owner shall comply with all local

51
ordinances related to stormwater management for any development

52
proposed for the subject parcel and, if applicable, seek
the

53
district’s
approval for the modification of any stormwater

54
permits upon which the conservation easement was a condition.

55
(e) This subsection
does
not apply to conservation

56
easements located within residential developments or to

57
proprietary conservation easements held by a district.

58 Section 2. This act shall take effect July 1, 2026.