Sample for Practice 8D: Landowner Questionnaire

This is sample language for a codicil to bequeath a conservation easement in a will from the accredited Vermont Land Trust.

This site visit worksheet from the accredited Dartmouth Natural Resources Trust describes the conservation values, existing elements and future considerations for a particular property.

Whether CERCLA liability applies to conservation easement holders remains unsettled and must be addressed on every property. Several tools exist to manage CERCLA liability risk. Practice 9C of Land Trust Standards and Practices addresses CERCLA risk.

Negotiating easement terms with a landowner attorney who is not experienced in conservation law can be a challenge. The pointer provides a sampling of easement language to orient attorneys for landowners on the variety of easement provisions which are non-negotiable. Share it with landowners and their attorneys for smoother easement negotiations.

A sample easement landowner questionnaire from the accredited Agricultural Stewardship Association.

For more than three decades, many land trusts have used certain proceeds allocation language in conservation easement deeds. This allocation excludes the value of permitted improvements the landowner makes after the donation. In the last few years, the Internal Revenue Service began disallowing easements with long-used language in the proceeds clause—and courts have backed the IRS.

Please evaluate your easement template and review all relevant clauses with counsel in light of these newly developing tax controversies.

This guidance covers Practice 8C: Project Evaluation.