AFRC works with private landowners using conservation easements as a financial and estate planning tool at an increasing rate. Conservation easements allow landowners to preserve their property in a natural state or continue traditional land use practices. In each case, there may be potential tax savings involved by protecting your land.

Conservation Easement Fact Sheet

A conservation easement is a legal agreement between a landowner and the easement holder, either a nonprofit organization or a governmental body. The purpose of an easement is to prevent activities such as commercial development or residential community development on private land. The easement is in effect for a specific time or in perpetuity. The easement holder enforces the terms of the agreement and how the owner treats the property’s specific features. An easement can be used to protect scenic, natural, open-space, educational, recreational, or agricultural features, and to ensure the preservation of historic characteristics.

Although an easement gives the holder part interest in a property, the owner retains title and can use, sell, or bequeath the property at will. Owners usually donate easements in perpetuity to keep the agreement in effect no matter who owns the property.

Landowners who grant an easement in perpetuity as a charitable gift, usually reap some federal income and estate tax advantages. Property tax benefits are state and locally determined and may vary. Contact an attorney knowledgeable about land-use law for specific tax implications. From the public perspective, easements protect scenic, natural, open-space, educational, recreational, or agricultural features, and ensure the preservation of historic characteristics. This can convey very important public benefits even though public access may or may not be granted. Easements protect clean water, clean air and wildlife and forest resources. Public agencies cannot afford to buy and maintain every property that merits protection. Conservation easements, however, make it possible for private landowners to maintain and protect significant properties.

The Alabama Forest Resources Center was established in 1986, but only recently began accepting donations of conservation easements and fee lands to protect working forests and wildlife habitat. Recently a landowner worked with the AFRC to protect two treasures which turned out as the largest conservation donation in the region.

The Sehoy and Enon easements are significant for Alabama because of their size and the quality and uniqueness of the habitat … and also because these donations should encourage other landowners to consider conservation easements as a tool for protecting their own land. Click here to view the press release.