Environmental Resources Management

Environmentally Endangered Lands Tax Exemption Program

Environmental Resources Management is responsible for administering the Environmentally Endangered Lands Tax Exemption Program. Upon receipt of an application for an endangered lands tax exemption, DERM biologists conduct a field assessment of the specific property to determine if the property qualifies for the program.

• View the Environmentally Endangered Lands Covenant Application 

Environmental Resources Management's review criteria include the following parameters: species diversity, presence of rare and endangered plant species, impact by exotic plant species, tree size, manageability, and the size of the site. Other factors which may also be taken into account include unusual geological formations and the presence of rare and endangered wildlife, and whether the property can be subdivided and developed.

After it has been determined that a site has qualified for the program, a management plan is developed to ensure that the site remains in a natural state and to maintain or improve existing environmental conditions. This usually entails requiring the owner to maintain a program to remove and control exotic plant species from the site and possible replanting of native species. In the case of pinelands, periodic controlled burns may be required.

The management plan as well as other conservation restrictions, are detailed in a covenant, which must be signed and adhered to by the applicant. All covenants are granted for a period of ten years. Any term or condition not adhered to by the property owner constitutes a breach of covenant may require the owner to pay all back taxes plus an annual interest penalty. Yearly inspections may be made of approved sites to ensure that the conditions stipulated in the management plan are being followed. Any act or use detrimental to the preservation of qualified sites such as dumping, excavation, destruction of trees, shrubs or other vegetation is prohibited.

Since only natural portions of a site may be considered for endangered lands, all existing structures, roads, driveways, clearings and disturbed areas which may be a part of the site are deducted from the total acreage figure of the site. In addition, future home sites may be deducted from the total acreage figure.

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