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

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  Retention of privately owned open space is becoming an increasing imperative throughout the United States, particularly in densely developed regions.
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  As of 2022, 35 states have adopted some form of preferential tax treatment to conserve land based solely on its environmental value.
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  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.
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  We evaluated 17 states that do not necessitate agricultural or timber use and present alternative strategies to protect land based on ecological significance.
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  Our results provide options for possible modification of Conservation Open Space Valuation to programs that do not possess production-oriented qualification requirements.