Protect your land’s resources through an open space program

Property owners who are willing to protect resources that have a public benefit may be eligible for tax relief through several different open space programs.

Property owners who are willing to protect resources that have a public benefit may be eligible for tax relief through several different open space programs.

The best known are Designated Forest Lands, Timber Open Space, and Farm and Agricultural Open Space. However, there is another – lesser known – open space program called the Public Benefit Rating System (PBRS) or Open-Open Space program.

Unlike the other programs, where property owners must either log or farm their properties, the PBRS grants a property tax reduction for doing nothing. Well, sort of. Instead of actively using the resources, a property tax reduction is provided for protection of resources that are identified as having a public benefit. These include resources such as wetlands, diverse habitats, rare and endangered plants and animals, unique geological features, cultural resources, properties adjacent to other protected properties, properties with a conservation easement that reduces residential density and protect resources, properties with high recreational values, and properties which are highly visible from public roads or waterways.

Points are awarded for each of the resources identified in the PBRS based on the quality of the resources. Each point equals one percent off the assessed fair market value of the land (not the improvements). Typically, an acre of the land is assessed at fair market for each existing or future homesite. A minimum of 30 points are required to qualify for the program. Those qualifying must stay in the program for a minimum of 10 years to avoid a penalty. After 10 years, the property owner can withdraw from the program, though he or she must pay seven years of the most recent back taxes plus interest. Those staying in the program the longest benefit the most.

Properties that tend to receive the most points are those with diverse topography and habitats, such as shoreline properties, large properties, and properties that have a conservation easement or where the owner is considering placing a conservation easement on the property. Since the intent of the PBRS is to encourage protection of resources, property owners considering applying for the program should have a pretty good sense about what they want to do with their property over the next 10 years.

Applications are submitted to the SJC CD&PD and the application process takes about a year. The SJC Assessor’s website has a good description of the various open space programs at www.sanjuanco.com/assessor/current.aspx.

Jeff Otis is a land use planner and owner of Otis Land use Consulting. He previously worked for the San Juan County Community Development and Planning Department as a Senior Planner and administered the PBRS program.