Conservation easements are one of the most effective means of permanently protecting and preserving land in its natural state. Consequently, virtually every land trust has a program for the acquisition and monitoring of conservation easements. Conservation easements are documents that are executed by a landowner and a land trust. They govern what uses can take place on a specified area of land. Like deeds, conservation easements are recorded and appear in the chain of title. Most conservation easements are in a form that specifies a list of activities and uses that can take place on the property and a list of prohibited activities and uses.  The most common use of a conservation easement is to prohibit residential or commercial development so that the land may remain in its natural state. In many, if not most instances, the conservation easement is drafted so that the landowner can continue to use the land as it has always been used, for example as an open space.  Even working lands, such as farms and ranches, can be put under a conservation easement so that the landowner and the landowner's descendants can continue their agricultural uses as they always have. Today, more than ever, farmers and ranchers are using conservation easements to preserve their traditional way of life.

Conservation easements can offer substantial financial and tax benefits to landowners. For example, land trusts often purchase conservation easements outright for market value. Under current tax laws, landowners can also donate conservation easements and receive a tax deduction on both their federal and state income taxes. (For example see IRS Code Section 170(h) and Treasury Regulation Section 1.170A-14.)  Conservation easements can also be used for wealth preservation in estate planning.  Because conservation easement negotiation and conservation easement drafting can both be quite complex, both the land trust and the landowner are typically represented by legal counsel.  Conservation & Preservation Counsel is experienced in representing both land trusts and landowners in complex conservation easement transactions.  Consequently, Conservation & Preservation Counsel can serve as either the land trust attorney or the landowner attorney in a given transaction. 

For more information on conservation easements, follow these links: the Land Trust Alliance Conservation Easement Webpage, the Ohio State University Fact Sheet on Conservation Easements, the Uniform Conservation Easement Act, Summary of the Uniform Conservation Easement Act, Alaska Conservation Easement Law, California Conservation Easement Law, Idaho Conservation Easement Law, Montana Conservation Easement Law, Nevada Conservation Easement Law (scroll down), Oregon Conservation Easement Law and Washington Conservation Easement Law (also please see following links) (RCW 84.34.200; RCW 84.34.210; RCW 84.34.220; RCW 84.34.230; RCW 84.34.240; RCW 84.34.250; RCW 64.04.130 and RCW  84.36.500.  For recent scholarship on the perpetuity clause found in most modern conservation easements, as well as scholarly discussion of many of the most current topics in conservation easement law, follow these links: "Rethinking the Perpetual Nature of Conservation Easements," and "Amending Perpetual Conservation Easements: A Case Study of the Myrtle Grove Controversy," both by  Professor Nancy A. McLaughlin and "Reinventing Conservation Easements: A Critical Examination and Ideas for Reform," by Jeff Pidot. For a sustained and scholarly challenge to the concept of drafting perpetual conservation easements, see "Perpetual Restrictions on Land and the Problem of the Future," authored by Professor Julia D. Mahoney.  For a grass roots diatribe against land trusts and conservation easements, nevertheless replete with a somewhat grudging gratitude for the cattle ranches they have helped save, see Range Magazine's article "Forever and Ever, Amen: Land Trusts and the Frightening Thought of Perpetuity," by Tim Findley.  For a primer on working lands conservation easements for ranchers, see this information sheet written by Jim Olmsted.  For guidance on tax issues related to conservation easement transactions, visit Steve Small's website "Preserving Family Lands" which contains a wealth of information and also links to an on-line store for purchase of Steve Small's highly regarded publications on tax issues.  For information on recent changes to the tax code which provide increased tax benefits for conservation easement donors see this recent tax update written by attorney Bill Hutton.  For a discussion of how global warming might impact conservation easement drafting and a detailed explanation of how provisions for valuation of conservation easements upon termination should be drafted see Jim Olmsted's article "Capturing the Value of Appreciated Development Rights on Conservation Easement Termination" which appears in Vol. 30, No. 1 of the University of California at Davis School of Law publication Environs Environmental Law and Policy Journal. 

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