Open Space/Designated Forest Taxation

Open Space Land
Open Space Land is defined as either:
  1. Any land area zoned for open space by a comprehensive land use plan adopted by a city or county legislative authority, or
  2. Any land area in which the preservation in its present use would:
    • Conserve and enhance natural or scenic resources,
    • Protect streams or water supply,
    • Promote conservation of soils, wetlands, beaches or tidal marshes,
    • Enhance the value to the public of abutting or neighboring parks, forest, wildlife preserves, nature reservations or sanctuaries or other open space,
    • Enhance recreation opportunities,
    • Preserve historic sites,
    • Preserve visual quality along highway, road, and street corridor or scenic vistas, or
    • Retain in its natural state tracts of land not less than one acre situated in an urban area and open to public use on such conditions as may be reasonably required by the granting authority.
  3. Or, any land meeting the definition of "farm and agricultural conservation land" which means either:
    • Land previously classified under farm and agriculture classification that no longer meets the criteria and is reclassified under open space land, or
    • "Traditional farmland", not classified, that has not been irrevocably devoted to a use inconsistent with agricultural uses, and that has a high potential for returning to commercial agriculture.