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Conservation Easements

DONATION OF A CONSERVATION EASEMENT

  • Although the donation of an easement decreases a landowner’s development rights associated with the property, it does allow them to continue ownership and use of the land to sell or pass on to heirs as they wish.
  • Easements are tailored to fit each property and the wishes of individual landowners so as to best protect the subject property.
  • Can result in an income tax deduction, PA income tax credit, and reduced property and gift and estate taxes. See our tax benefits for more information.

OUTRIGHT DONATION OF LAND

  • Full title and ownership are transferred to a nonprofit conservation organization or qualified governmental agency.
  • The most straightforward way to protect your land and to ensure that it is properly managed in the long term.
  • Generally yields the maximum potential income and estate tax benefit and preserves the land in perpetuity.
  • Endowment needed for the ongoing care of the property.

HYBRID – DONATION AND SALE OF CONSERVATION EASEMENT

  • Same as Donation above, except TLC works with State, County, Township and its own Land Reserve Fund to purchase a portion of the conservation easement rights.
  • Landowners take advantage of tax deductions while recognizing income as well.

Questions?

 

​If you have any questions, feel free to email Abbie Kessler.