Concerned about the continuing loss of pinelands and other natural areas, Miami-Dade County voters approved a two-year property tax in 1990 to fund the acquisition, protection and maintenance of environmentally endangered lands. The Environmentally Endangered Lands Program (EEL) identifies and preserves relatively undisturbed natural forest sites per the requirements set forth by Chapter 25B-11 of the Miami-Dade County Code, Section 193.501, Florida Statutes and Section 4(b), Article VII of the Constitution of the State of Florida.

The EEL program is administered by the Miami-Dade County Department of Regulatory and Economic Resources (RER) and requires a ten-year covenant with Miami-Dade County. Once a property is deemed an EEL, it is approved by the Board of County Commissioners. After application and approval, the Property Appraiser can apply a reduction in value to properties with an EEL designation based solely on the basis of character or use, subject to conditions, limitations and definitions as provided by law and under the covenant. The EEL land area may not be added to a property’s agricultural area or to the homestead portion capped under Amendment 10 (Save Our Homes Cap).

Each new owner of a property declared as an EEL must file the Florida Department of Revenue form DR-482C with the Property Appraiser’s Office.