Reinventing Conservation Easements

In recent decades conservation easements—promises to restrict land development—have become enormously popular, but now they are in trouble.

1 minute read

January 20, 2006, 11:00 AM PST

By Chris Steins @planetizen

"News reports have created concern that some easements are little more than tax avoidance schemes with no public benefit. In response, the IRS has stepped up audits, and some members of Congress want to curtail deductions for easements, or even eliminate them altogether.

Neither approach is desirable. Tax laws governing easements are so vague that the IRS seldom prevails against abusive appraisals. The meat-axe approach, meanwhile, would eliminate many beneficial easements yet fail to address serious, long-term problems. Fortunately, there are better answers. A set of simple reforms would ensure public accountability in easement creation, appraisal, and enforcement."

FULL STORY: Reinventing Conservation Easements

Tuesday, January 17, 2006 in Lincoln Institute of Land Policy

Land Use United States Easements Conservation Easements Takings Clause 5th Amendment Property Rights View More

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