Puerto Rico Environmental Restriction Easement
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How to fill out Environmental Restriction Easement?
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FAQ
A conservation easement allows landowners to hold and use their property but permanently remove development rights in exchange for tax benefits. Land Trusts. Organizations that manage the easements and obtain federal funding.
Hear this out loud PauseAgricultural Land Easements help private and tribal landowners, land trusts, and other entities such as state and local governments protect croplands and grasslands on working farms and ranches by limiting non-agricultural uses of the land through conservation easements.
A conservation easement is a voluntary, legal agreement that permanently limits uses of the land in order to protect its conservation values. Also known as a conservation restriction or conservation agreement, a conservation easement is one option to protect a property for future generations.
Conservation easements are conveyed by deed, have a conservation purpose, are in perpetuity (legal term meaning forever), require stewardship and monitoring, may only be extinguished by a court of law, are permanent and may offer tax benefits.
Benefits of Land Conservation Reducing air and water pollution. Preserving open and green spaces. Preserving fish and wildlife habitats, endangered species, and biodiversity. Managing and protecting watersheds and wetlands. Maintaining scenic landscapes and recreational amenities.
Hear this out loud PauseThe Puerto Rico Conservation Easements Law, Act No. 183 of December 27, 2001, was created to achieve collaboration between the private sector, non-pro t organizations and the Government, in order to foster the conservation of areas of natural, cultural or agricultural value by establishing conservation easements.
Hear this out loud PauseBy voluntarily limiting some of these activities, a conservation easement allows a landowner to retain private ownership while also achieving other goals, like protecting a farming or ranching operation, preserving open space or conserving habitat for wildlife.
Hear this out loud PauseThe IRS defines in Treasury Regulation 1.170A-14 what a qualified conservation contribution is. Basically, it requires that you donate a qualified real property interest to a qualified organization, which is exclusively for a conservation purpose and in perpetuity.