Balancing Risk When Permitting Structures on Deductible Conservation Easements
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About This Practical Pointer
Pointers for Balancing Risk When Permitting Structures on Deductible Conservation Easements After Tax Court and Appellate Decisions
Two U.S. Court decisions raised questions regarding the permitted extent, use, size and location of building rights in deductible conservation easements, including bargain sales. The Alliance has taken steps to address this for its members, but land trusts should evaluate easement templates.
January 2024 Update: Revised to reflect developments in Tax Court and appeals courts.
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