Conservation open space preferential property tax programs in the United States and policy considerations for states with agricultural use qualification requirements

Abstract

• •
  Retention of privately owned open space is becoming an increasing imperative throughout the United States, particularly in densely developed regions.
• •
  As of 2022, 35 states have adopted some form of preferential tax treatment to conserve land based solely on its environmental value.
• •
  In 11 states, including Texas, agricultural or timber production is a prerequisite to receiving this property tax reduction, which precludes ecologically valuable, nonworking land from being conserved through preferential property tax treatment.
• •
  We evaluated 17 states that do not necessitate agricultural or timber use and present alternative strategies to protect land based on ecological significance.
• •
  Our results provide options for possible modification of Conservation Open Space Valuation to programs that do not possess production-oriented qualification requirements.