Conservation Easement
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FAQ
Income Tax Benefits Landowners donating qualifying conservation easements may be eligible to deduct up to 50% of their adjusted gross income each year for the year of the easement donation and the following five years, or until the value of the easement gift is used up, whichever occurs first.
(a) A conservation easement is an interest in real property voluntarily created and freely transferable in whole or in part for the purposes stated in Section 815.1 by any lawful method for the transfer of interests in real property in this state. (b) A conservation easement shall be perpetual in duration.
Benefits Conservation easements can be an effective tool to protect land, often at lower cost to land trusts and public agencies. A conservation easement is a legally binding agreement between a landowner and a land trust or government agency where the landowner retains many private property rights.
Conservation easements may indirectly help protect water quality. Land that property owners set aside in a permanent conservation easement has a prescribed set of uses or activities that generally restrict future development. Often, this limits impervious surface development and preserves an area's natural hydrology.
Most conservation easements are permanent and bind all future landowners (including heirs). Conservation easement holders and farmers may not always share a common vision. Conservation easements can reduce the property's overall value, making the land worth less for future sales.
A conservation easement is a legal agreement made voluntarily between a landowner and a land trust or government agency to protect a piece of land conservation. When the easement is made, it permanently limits the use of the land in question.