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What are Conservation Values?
- A Conservation Easement = a voluntary agreement between a landowner and a land trust to permanently protect the ‘conservation values’ of the land and limit development. Investors have an ownership interest in the property and are offered this choice.
- The donation allows them to take advantage of tax benefits while retaining ownership and management of the land.
- Each Conservation Easement is unique, they are tailored to specific management objectives for the land.
- Conservation Value(s) are defined by 170(h)(4)(A) of the Internal Revenue Code of 1986
- The preservation of certain open space (including farmland and forest land) pursuant to a clearly delineated federal, state, or local governmental conservation policy that yields a significant public benefit.
- The preservation of open space for the scenic enjoyment of the general public that yields a significant public benefit.
- The protection of a significant, relatively-natural habitat of fish, wildlife, or plants, or similar ecosystem, (including but not limited to, habitat for rare, threatened, and/or endangered species).
- The preservation of a historically important land area.
- The preservation of land areas for outdoor recreation by, or the education of, the general public.
- Various land cover types may yield a public benefit
- high priority wildlife habitat defined by the state wildlife action plan – floodplain forest, marshland, etc.
- forest/timber land
- agricultural land/soils
- scenic open space
- historic value
- recreation and education