Conservation Open Space Preferential Property Tax Programs in the United States and Policy Considerations for States with Agricultural Use Qualification Requirements

Holly F. Henderson; Urs P. Kreuter

doi:10.1016/j.rala.2025.01.001

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Holly F. Henderson,^* Urs P. Kreuter

^*holly.kreiner@tamu.edu

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.

Citation Download Citation

Holly F. Henderson and Urs P. Kreuter "Conservation Open Space Preferential Property Tax Programs in the United States and Policy Considerations for States with Agricultural Use Qualification Requirements," Rangelands 47(2), 136-147, (15 April 2025). https://doi.org/10.1016/j.rala.2025.01.001

Published: 15 April 2025

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