Oregon Access Easement
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FAQ
In most situations, easements will not decrease the value of the property. If the easement has strict rules or requirements the property owner must follow, however, it can affect property value and marketability.
Include the whole length and width. Do this by reference to plans and a ground inspection. Deduct the "after scenario" value from the "before scenario" value to arrive at a value per unit of the easement land. Multiply by the measured area of the easement land to arrive at a total market value.
Although an easement grants a possessory interest in the land for a specific purpose, the landowner retains the title to the property. Easements may be given to anyone, such as neighbors, government agencies, and private parties.
An easement is a "nonpossessory" property interest that allows the holder of the easement to have a right of way or use property that they do not own or possess. An easement doesn't allow the easement holder to occupy the land or to exclude others from the land unless they interfere with the easement holder's use.
Tax Reporting Whoever is paying for the easement will send you a Form 1099 at the end of the year. If you get a 1099-MISC for rental payments, you report the income on Schedule E. For a permanent easement, you get a 1099-S and use Schedule D to report capital gains.
Consideration. Being an interest in land, an easement should be granted for significant consideration.
There must be a dominant and a servient tenement; The easement must accommodate the dominant tenement, that is, be connected with its enjoyment and for its benefit; The dominant and servient owners must be different persons; The right claimed must be capable of forming the subject-matter of a grant.
The value of the easement is based on the difference between the value of the whole property before the taking and its value after the taking with the easement in place.
Rights of way (similar to the driveway example, but also including walkways or pathways); Public utilities, such as gas, electricity or water and sewer mains; Parking areas; Access to light and air; and. Shared walls.