Abstract
Many landowners have a strong connection to their land and want to ensure its protection for many generations. Conservation easements can prevent future residential and commercial development of one’s land and reduce inheritance tax liability for one’s heirs. This revised 5-page fact sheet will describe conservation easements, what is involved in establishing one, some of the tax implications of such agreements, the government and non-government organizations that commonly participate in conservation easements, and important considerations for landowners before entering into such an agreement. Written by Chris Demers and Douglas R. Carter and published by the UF School of Forest Resources and Conservation, March 2011.
SS-FOR-21/FR149: Conservation Easements: An Option for Preserving Current Land Uses (ufl.edu)
References
Anon. 2006. New Federal Law Gives Better Tax Break for Conservation Agreements to Save Farms and Other Rural Lands. Fact Sheet, Conservation Trust for Florida, Inc. Gainesville, FL.
Bick, S., and H. L. Haney, Jr. 2001. The Landowner's Guide to Conservation Easements (Updated Edition). Kendall/Hunt Publishing Co. Dubuque, IA. 181 pp.
Demers, C. (ed.) 2001. Conservation easements. The Florida Forest Steward, vol. 7, no. 4, Forest Stewardship Publication, Florida Cooperative Extension Service, IFAS, University of Florida. Gainesville.
Demers, C. (ed.) 2009. New tax incentives for land in conservation. The Florida Forest Steward, vol. 16, no. 2, Forest Stewardship Publication, Florida Cooperative Extension Service, IFAS, University of Florida. Gainesville.
Main, M., K. Annisa and M. Hostetler. 2006 (rev). Conservation Options for Private Landowners in Florida. CIR 1441. Coop. Ext. Serv., IFAS, University of Florida, Gainesville, FL. 26p.
Stockwell, P. 2001. Deed of Conservation Easement. Florida Division of State Lands. 11 p.