Conservation easement

A conservation easement is procedurally different from every other doctrine on this site. The others arise from disputes; a conservation easement is a voluntary grant the landowner chooses to make. The owner conveys a recorded, usually perpetual restriction to a qualified holder — typically a land trust or a government agency — giving up certain development rights to protect agricultural, scenic, habitat, or historic value. Almost every state has an enabling statute (many modeled on the Uniform Conservation Easement Act) that authorizes these interests, and a properly structured donation can qualify for a federal charitable deduction under Internal Revenue Code section 170(h). Because the tax stakes are high, the federal requirements — a qualified organization, a qualified conservation purpose, and protection in perpetuity — are strict and heavily litigated.

The elements

• A voluntary grant by the landowner (not a court-imposed remedy)
• A qualified holder — typically a land trust or government agency
• A state enabling statute authorizing the interest (most states have one)
• For the federal deduction: a qualified conservation purpose protected in perpetuity under IRC §170(h)