Conservation Easements: Perpetuity and Beyond

This document includes basic concepts of conservation easements that may help a landowner design the restrictions on the property under the conservation easement, and the rights they would like to retain under the conservation easement. It is a tool to help facilitate the education of landowners.

Updated for 2023, this popular publication clearly covers basic legal concepts underpinning easements, requirements for tax benefits, appraisals and more.

Valuation of Conservation Easements is an advanced course designed for the appraiser who understands the methodology in the approaches to value and is ready to embark on understanding the intricacies involved in one of the most misunderstood and difficult types of appraisals.

This is a template for creating selection criteria for conservation easements, created by the Land Trust Alliance.

Part one of this two-part article examines how the Internal Revenue Service lures the land conservation community and the Tax Court into Wonderland distortions, and the precarious tower of cards upon which its legal theories rest.

This article explores the issue of condemnation of property protected by a conservation easement. The author explains that easements are compensable property for purposes of the Takings Clause of the Fifth Amendment and thus adequate compensation must be paid by a condemning authority.