A conservation easement is a voluntary agreement between a landowner and a conservation agency. This legal document is negotiated to fit the needs of the landowner and the property under consideration. No easement is final unless the landowner and conservation agency mutually agree that the land is protected and that desired uses are guaranteed. One of the advantages of a conservation easement is that private property remains private property. Unless specified by the easement agreement, public access is not granted to the easement area.
Easements are also effective in reducing tax burdens on landowners.
The Internal Revenue Service may grant the donor of a conservation easement an income tax deduction equal to the value of the easement as determined through a certified general appraisal. The tax due is often high enough to force the sale of the longtime family land. Conservation easements can prevent high valuations on land by restricting land uses resulting in lower probate appraisal and the subsequent tax burden. Any landowner considering passing land to members of their family should investigate this option thoroughly. A certified appraisal that demonstrates the reduction in value, gives cause for revision in local tax bills.