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Tammy L. Shaw, J.D.
 

In recent years, there has been growing interest in alternative methods for environmental conservation and preservation that can be utilized by private property owners and local citizen-based groups. One very popular method is the use of conservation easements for the preservation of privately held real property as natural habitat, scenic open spaces, important historic sites, or farm and forest lands.1

A conservation easement is an enforceable agreement by which an owner of real property voluntarily splits the bundle of rights associated with ownership. The purpose of the agreement is accomplished by restricting development of the property and prohibiting the landowner from engaging in a range of activities that might otherwise degrade important natural attributes of the property or harm sensitive ecological and aesthetic qualities associated with the land. Conservation easements provide landowners a means to protect and preserve their land and still retain the benefits of private property ownership. For example, a landowner may agree not to engage in any land-disturbing activities such as construction of roads or structures. The landowner may agree not to subdivide the property, not to allow dredging or filling of wetlands, or discharge of chemicals or other pollutants into a river or flood plain. Conservation easements are flexible conservation tools, whereby the landowner may specify or retain certain rights of ownership, as long as those rights do not impair the purpose of the easement. The landowner may retain the right to use the property, to lease or assign the parcel, to maintain agricultural or timber activities or to reserve certain sites for future construction.

To qualify for tax benefits conservation easements must serve a valid conservation purpose, such as protection of an undeveloped parcel of real property in its natural and wild state, protection of natural resources, preservation of open space for scenic enjoyment or public benefit, preservation of outdoor areas for recreation and education, preservation of historically important land or buildings, or preservation of agricultural or forest lands for farming, select harvest timbering, hunting and fishing.2 The easement must be held by a qualified easement holder, usually a government entity or a private land trust whose goals include the acquisition and management of land and interest in land for conservation purposes.

Since the agreements are permanent and binding on both the present owner of the land and any future owners, the private landowner has a powerful conservation tool offering assurance that the property will be protected even after the land passes to future generations or subsequent owners. A conservation easement may also provide tax benefits for next-generation owners of the land that will allow heirs to keep the land in the family and not be forced to alienate the property in order to pay estate taxes. Other tax benefits include possible income tax deductions and reduced property taxes. Conservation easements offer landowners the benefits of conserving and preserving sensitive ecological and scenic lands without the burden of giving up ownerships rights in the property.

ENDNOTES
1.   Conservation Easement Basics Workshop, Mobile, AL, May 2000.
2.   Fowler, Laura, A Landowner's Guide: Conservation Easements for Natural Resource Protection, Georgia Environmental Policy Institute and Georgia Department of Natural Resources, Paper #1.

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