A conservation easement is a voluntary donation of development rights on land. Unlike a landowner simply choosing not to build or to subdivide land, this agreement remains with the title through any and all transfers. The landowner can sell the land or pass it on to heirs, but the development restrictions will always remain. It is an incredibly powerful tool that allows private landowners to ensure long-term conservation of land, and in many cases, long-term conservation of ways of life.

A conservation easement, according to the IRS, is a qualified interest in land donated in perpetuity to a qualified land trust exclusively for at least one of these four conservation purposes:

1. Outdoor Recreation for the General Public
2. Native Fish, Wildlife, and/or Plant Habitat
3. Open Space Farmland, Forestland, and/or Scenic Land
4. Historic Preservation

If you need some assistance in determining if your land might qualify and which land trusts are interested, contact the RCCA office.

The local, state, and federal governments all have legislation encouraging these private agreements because of the public good provided. Large undeveloped parcels provide certainty about sources of agricultural products, timber resources, wildlife habitat, water resources, and areas for recreation – all while maintaining private ownership and management.

In return for this gift of certainty, the state and federal governments provide significant benefits to the donor in the form of income and estate tax incentives.

To receive these benefits, the conservation easement must protect resources that are beneficial to the public and the donation must be made to a qualified land trust. The land trust is responsible for maintaining a relationship with whoever owns the land, often serving as a resource for the landowner, and working together to ensure that the conservation values identified in the easement are protected.