Sample for Practice 10A: Tax Information for Landowners

This is a sample from the accredited Brandywine Conservancy.

The rules regarding valuation when seeking a federal tax deduction on a donated easement can be confusing for landowners. This fact sheet provides a checklist for a landowner and their tax advisor and attorney can use when reviewing an appraisal.

This is a letter to notify potential donors of conservation easements and fee lands about tax deduction requirements from the accredited Coastal Mountains Land Trust.

A sample from the accredited Vermont Land Trust's Landowner Information Series.

This sample letter from the accredited Montezuma Land Conservancy is sent to easement donors to notify them of the requirements related to tax benefits and appraisals. It includes a disclosure form for the landowner to complete.

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

When landowners donate a conservation easement, they give up part of the value of their property — often their family’s biggest asset. Tax incentives offset some of that loss in property value, making conservation a viable option for more landowners.

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.