Can part of the value of the easement be donated?
A landowner sometimes sells a conservation easement, but occasionally easements are donated. This donation is equal to a portion of the value of the property being put under easement. It is considered as a donation in-kind and counts against the total sale price of the easement. If the donation benefits the public by permanently protecting important conservation resources and meets other federal tax code requirements it can qualify as a tax-deductible charitable donation. The amount of the donation is the difference between the land’s value with the easement and its value without the easement. Placing an easement on private property may or may not result in property tax savings.
