Does a conservation easement “transfer” property ownership, thus affecting forest taxation?
No, a conservation easement (CE) does not transfer ownership. There is usually no effect on forest taxation. However, as specified in writing in the CE, rights to conduct various activities on the property are transferred. For example, if the CE prohibits the property owner from harvesting timber, then there would be a change in the property’s use, and that would remove it from forest use. This would affect the property’s forest taxation status.
