DONATE EASEMENT

Conservation easements (CEs) are the most protective method for land owners to permanently limit uses of the land in order to protect its conservation value. It is a voluntary legal agreement between a landowner and a land trust that is designed to preserve in perpetuity the conservation of the land consistent with the owner’s wishes.

A CE allows the landowner the ability to continue to own and use their land, while maintaining underlying ownership. For example, the CE may limit the ability to build additional structures on the property, but allow the growing of crops. Each conservation easement is uniquely structured to protect conservation values while maintaining property owner’s rights. The easement could apply to all or just part of a property, and need not require public access. Future owners will also be bound by the easement’s terms, and the land trust is responsible for making sure the easement’s terms are followed perpetually. This is managed through “stewardship” by the land trust.

The CE is a legal agreement that limits future development and use of the land to activities that are compatible with the land's long-term conservation or agriculture values. It may provide a landowner with financial benefits through federal income tax benefits if it benefits the public by permanently protecting important conservation resources and meets other federal tax code requirements. Since each situation is different we recommend the land owner consult with their financial professional to determine what benefits might be available in their case.