Conservation Easements
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Collapse ▲The content on this page concerns permanent conservation easements, whereby a landowner donates or sells (usually a combination of both) their “development rights” in real property. Topics on this page concern modification, taxation, and related issues.
Reading
What is a Conservation Easement? This short narrative provides the basic parameters of conservation easements.
Conservation Agreements and Easements: Obligations, Modification and Termination. This draft publication explores the differences between binding and non-binding conservation agreements, as well as their termination and modification possibilities.
The Tax Deduction for Conservation Easement Contributions. This publication of the Congressional Research Service (CRS) provides a recent overview of federal tax deductions associated with conservation easement value donations.
Presentations
Estate Planning: Limits on Subdivision of Conservation Easements. This presentation is part of the Soil & Water Foundation’s effort to encourage and support Soil & Water Conservation Districts should they decide to “hold” permanent conservation easements on working lands. The Foundation is producing a series of webinars throughout the winter and summer on various related topic, supported by the NC Tobacco Trust Fund Commission.
Templates
There are a number of conservation easement templates circulating in North Carolina. Reviewing the language can be helpful in understanding the basic terms used to create restrictions on the use and subdivision of the land. These conservation easement templates are provided by the North Carolina Land and Water Trust Fund.
Funding Resources
North Carolina Agricultural Development and Farmland Preservation Trust Fund