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Conservation Easement
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A conservation easement is a legal agreement between a landowner and a land trust that permanently limits uses of the land in order to protect its natural attributes.
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Maiden Rock Point
Pepin County
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Lucas Township
Dunn County
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Conservation easements offer several advantages:
- they leave the property in the ownership of the landowner, who may
continue to live on it, sell it, or pass it on to heirs
- they can significantly lower estate
taxes---sometimes making the difference between heirs being able to
keep land in the family and their needing to sell it. In addition,
easements can provide the landowner with income tax and, in many
cases, property tax benefits
- they are flexible, and can be written to meet
the particular needs of the landowner while protecting the property's
resources
- they are permanent, remaining in force when
the land changes hands. A land trust or a government agency ensures the
restrictions are followed
- they do not require public access
- they prohibit subdivision of the property
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The mutually-agreed upon restrictions that are
placed on the land's development and use partialdonate vary with the features that
an easement is intended to protect. If an easement were established in
order to protect a piece of native prairie, for example, gravel mining
would likely be a restricted activity, since gravel mining is a land use
that is incompatible with prairies. If an easement were established to
protect a property's open space values and rural character, however, an
activity such as farming would be allowed (not restricted), since farming
is a land use that is perfectly compatible with those values. For lands of
outstanding ecological value, and large tracts of undisturbed natural
lands, a landowner and conservation organization may work together to
design a highly restrictive easement that provides the land with an
appropriate level of protection. |
View of Point No Point
Pepin County
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In general, the
terms of an easement are designed to reflect the wishes of the landowner
to the extent possible while providing meaningful protection for the
significant features of the land.
Conservation easement provisions may limit:
- structure construction, location, renovation
- utility expansion
- agriculture use (grazing, haying, tilling) of
specified areas, while allowing such uses in other areas covered by
the easement
- alteration of water bodies and courses
- removal or alteration of vegetation, except
for specified purposes
- extent of recreational use
- extent of motorized vehicle use in specified
areas
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A landowner may sell or donate
an easement. Some conservation organizations have funds available to
compensate a landowner for establishing an easement on property of
significant conservation value for protection of natural features such
as forests, wetlands, river ways, and native prairie. Donation of
conservation easements is a popular option for landowners who are
interested in the associated potential for income tax deductions, are
supportive of conservation, and feel positively about making a donation
if it is within their financial means to do so. Since it restricts a
property's development potential, an easement may dramatically reduce
its resale value. Although this loss in resale value may be offset to a
degree by tax savings, it is nonetheless a very important consideration
for landowners.
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