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Staff Publications

Conservation Easement Income Tax Incentives (2015)

Subjects
Fiscal Policy & Taxes
State Government
Natural Resources & Environment
Published
11/03/2015

The federal and state governments each provide tax incentives for landowners who designate their land as a conservation easement, foregoing certain use rights in order to preserve the land in perpetuity. This memorandum provides information on federal and state conservation easement tax incentives.