Preservation Conservation Easement For Sale
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FAQ
A conservation easement is a voluntary legal agreement between a landowner and a land trust or government agency that permanently limits uses of the land in order to protect its conservation values.
Conservation easements are legal tools to help you protect the habitat on your land. While maintaining ownership, you make a commitment to conserve the natural integrity of the habitats agreed upon by you and DUC, by limiting the amount and type of development that can occur.
Conservation easements are valuable to investors when created through tax-deductible donations. You see, if you own land, you can donate a portion of it to be used as a conservation easement and it counts as a charitable deduction.
In Notice 2017-10, the IRS identified syndicated conservation easement transactions as listed transactions that expose taxpayers to heightened reporting requirements and increased penalties.
Cons:A conservation easement is typically perpetual.A future owner or your heirs may not have the same affinity for conservation as you do.The future value of the property will likely be diminished as a result of the restrictions of the easement.Not all land will qualify for a conservation easement.More items...?