Tax aspects of conservation easements

  • Authors: Siegel, William C.
  • Publication Year: 2006
  • Publication Series: Miscellaneous Publication
  • Source: National woodlands. 29(2): 20-22


A woodland owner may wish to guarantee that his or her forest land always remains as forest. Persons in this situation sometimes consider placing a conservation easement on the property to achieve that goal. A qualified conservation easement is defined as a transfer of a qualified real property interest means a restriction, granted in perpetuity, on the use that may be made of the property. A conservation easement on woodland can be created by either selling or donating the interest.

  • Citation: Siegel, William C. 2006. Tax aspects of conservation easements. National woodlands. 29(2): 20-22
  • Posted Date: November 28, 2006
  • Modified Date: February 21, 2007
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