How much land must be included in a conservation easement?
There is no set minimum number of acres that must be included in a conservation easement. The ultimate driving factor is that specific “conservation purposes” as defined by the IRS exist on the property, and that they are adequately protected by the conservation easement. Legacy Land Trust’s smallest easement is four acres and includes a cottonwood-willow gallery along the Poudre River complete with a bear den. Our largest easement is over 6,700 acres and protects miles of shortgrass prairie and the wildlife habitat for a number of rare species. In general, it is easier to pass the IRS’s conservation purposes test with a larger rather than smaller land area.
