Donating a Conservation Easement

About Conservation Easements

A conservation easement is a voluntary legal agreement between a landowner and a land trust or government agency that permanently limits uses of the land in order to protect its conservation values.

One way to visualize a conservation easement is to think of land ownership as owning a bundle of sticks.  Each one of these sticks represents the landowner's right to do something with his or her property.  The right to build houses, lease the property, pass it on to heirs, and continue farming are all rights that landowners have.  Landowners may give up certain development rights, or sticks from the bundle, associated with their property through a conservation easement.

The land use restrictions in a conservation easement usually limit future development and the number of home sites.  Easement restrictions can, and often do, limit other uses as well depending on the landowner's wishes.  Future commercial timber cutting, mining, and significant commercial uses may be prohibited.  Conservation easements may be donated in full, donated in part with a portion of the value purchased, or purchased at the full value of the development rights that are given up.

Conservation Easements are Perpetual

All easements accepted by LPLC "run with the land," committing the original owner and all subsequent owners to the easement's provisions.  Therefore, the terms of the easement apply to all present and future owners of the land.  The easement is recorded in the Essex County Clerk's Office becoming part of the public record regarding the chain of title for the property.

Rights and Responsibilities Retained by the Landowner

Each easement is tailored to protect the specific conservation values of each property.  In all easements the landowner retains all other rights over the property not specifically restricted by the easement including the right to sell, lease, transfer or mortgage it.  In retaining ownership and control, the landowner remains responsible for all maintenance and liability issues.

Only those rights and uses donated by the conservation easement are removed from the landowner's control.  The landowner can continue to live on the land, engage in all activities not prohibited by the easement, and use and enjoy the land in ways not inconsistent with the easement.  In some circumstances, easements may allow for additional home sites on a portion of the property or may provide for small "disturbance envelopes” within which certain uses are not restricted by the easement.

Qualified Conservation Easements 

Internal Revenue Code (IRC) 170(h) is the federal law that sets forth the requirements a conservation must meet to qualify for federal and income and estate tax deductions.