Arizona Conservation Easement
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FAQ
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.
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, ...
A conservation easement is a voluntary agreement that a landowner may enter into with a qualified conservation organization like a land trust, restricting particular development and uses of the landowner's property in order to protect certain natural resources.
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.
Easements run like shattered cobwebs across the state of Arizona. These property rights provide one person a right to use another person's property for certain limited uses?and this limited use is considered a form of real estate interest that the property owner cannot simply revoke at will under law.
Form 8283, Noncash Charitable Contributions, which must be filed by individual taxpayers who claim itemized deductions for donations of easements.
As a conveyance of a real property interest, an easement in Arizona should be signed by the grantor, duly acknowledged, and then recorded ing to law. The easement should be recorded in the county where the property which is the subject of the easement is located.
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.
