Frequently Asked Questions about

Conservation Easements

What is a conservation easement?

How do conservation easements affect property rights?

What land uses do conservation easements typically prohibit?

What land uses are typically allowed?

Are there any criteria for lands that can be protected by easements?

Does the entire property have to be included in an easement?

Do conservation easements restrict a landowner’s ability to sell or bequeath land?

Does a conservation easement grant public access to the land?

What rights of access would the land trust have?

How are conservation easements enforced?

Are there tax breaks from the donation of a conservation easement?

Is a conservation easement right for me?

Essentially, a conservation easement is a legal agreement between a landowner and a non-profit conservation organization or government agency, that forever prohibits specified land uses that are not compatible with conservation goals, while allowing those uses that are.

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Every landowner holds certain rights related to the use of their land and its resources.  Historically, the law has allowed some of these rights (such as mineral rights) to be transferred to other parties.  A conservation easement transfers the development rights on a property to another entity, who is then prohibited from exercising that right by the terms of the easement.  The landowner still owns the land and retains all other rights not specifically prohibited by the conservation easement.

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Every conservation easement is different depending on the conservation goals and each landowners circumstances, yet most will prohibit excessive new development, confined livestock feeding operations, mining, logging, and the destruction of wildlife habitat, native plant communities or historic sites.

 

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This list is driven by each landowner’s needs so it can vary, but the landowner usually retains the rights to live, farm, ranch, hunt, fish, and camp on the land, along with other activities that are consistent with conservation goals, which can even include some limited development.

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The guidelines for conservation lands can vary with each organization or agency.  The Nebraska Land Trust will accept conservation easements to preserve lands that: remain essentially in their natural state; are ecologically, historically or archeologically significant; serve as wildlife habitat; or are used for low-impact agriculture.

 

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An owner may divide their property for the purposes of a conservation easement, restricting certain activities on a part of the land while reserving other portions of the land for some development, so long as that development does not adversely affect the conservation values of the easement land.

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Land protected by a conservation easement may be sold or transferred at any time, but the conservation easement is attached to the title so that any restrictions will pass to all future landowners.

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Not unless the landowner desires to.  A landowner may choose to allow limited access for educational or scientific purposes, but this is not required by The Nebraska Land Trust as a condition of accepting an easement.

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The Nebraska Land Trust is obligated to arrange an annual visit to the site by one of its representatives to assure compliance with the terms of the easement.

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When conservation easements are created, a baseline report is required to document current conditions. Among other things, these reports usually include detailed maps, an inventory of plants, animals, wetlands, woodlands, grasslands, existing development, any historic sites and photographic documentation of visual appearance.  When annual monitoring visits are scheduled, this report will be compared to existing conditions.  If a violation is identified, the landowner will be immediately notified by the land trust and an attempt will be made to find an agreed upon solution that corrects the problem.  If necessary, The Nebraska Land Trust can also take legal action to fulfill its conservation easement obligations.

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Are there tax breaks from the donation of a conservation easement?

Every situation is different, but the Internal Revenue Service will allow the value of a donated easement to be deducted from federal income tax according to its guidelines.

 

Conservation easements can also lower the value of land in an estate which can lead to a savings on estate taxes.  Some of the landowner costs associated with creating an easement may be tax deductible as well.

 

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If you have land that meets conservation guidelines and you want to see the land protected forever, then your land may be a good prospect for a conservation easement. 

 

However, any landowner should always consult with their family as well as legal and financial advisors to see if an easement is right for them.

 

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