The Open Space Tax Law provides for the valuation of land based on its current use as open space, rather than its highest and best use. To qualify, a landowner must:
Preserve or restrict the land to provide a public benefit by conserving scenic resources, enhancing public recreation opportunities, promoting game management, or preserving wildlife or wildlife habitat.
Submit a map or sketch showing the open space acres as well as the area within the parcel to be excluded from the program.
April 1 of the first year in which classification is requested.