Alaska Conservation Easement
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FAQ
Form 8283, Noncash Charitable Contributions, which must be filed by individual taxpayers who claim itemized deductions for donations of easements.
Conservation easements offer effective and flexible protection, and are one of the most frequently used tools for conserving private land. This voluntary legal agreement protects the land by permanently limiting some uses that would compromise the conservation values or the landowners' goals for the property.
An easement is permission to use an area of land. The property owner retains ownership of the area covered by the easement. Easements "run with the land" - that is, they automatically continue in force when the land is sold.
To download IRS Form 8283, go to the IRS website. Generally, you can either print out Form 8283 and mail a paper copy to the IRS or file it electronically.
A conservation easement is a 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. It allows landowners to continue to own and use their land, and they can also sell it or pass it on to heirs.
In Florida, Section 704.06, Florida Statutes, defines a ?Conservation Easement? as ?. . . a right or interest in real property which is appropriate to retaining land or water areas predominantly in their natural, scenic, open, agricultural, or wooded condition; retaining such areas as suitable habitat for fish, plants, ...
There are significant financial benefits available to landowners who agree to protect their land with a conservation easement including a deduction for federal income taxes and a credit for state income taxes. In addition, there is property tax credit and possible federal estate tax exemptions.
What is a Conservation Easement? A conservation easement is a voluntary legal agreement between a landowner and a land trust like MLR that permanently limits the uses of the land in order to protect its conservation values.
