CONSERVATION EASEMENT
Q U E S T I ON S A N D A N S W E R S
What is a conservation easement? What uses are prohibited on
A conservation easement deed is a permanent, conservation easement land?
legally binding agreement between a Conservation easements generally prohibit
landowner and a qualified conservation subdivision and development, commercial and
organization or public agency that restricts industrial activities, except agriculture and
use of the land to protect its significant forestry, mining and excavating, filling or
natural features. In New Hampshire this is disturbance of wetlands, and disposal of man-
authorized by RSA 477:45-47. made waste or hazardous materials.
Who owns the land when a conservation Can landowners request specific
One of the best ways easement is placed on a property? permitted uses on the property?
you, as landowner, can As a landowner, you continue to own and have When you work out the details of the easement
protect the important the right to manage your land while giving up with the easement holder, you should try to
natural features of your the right to engage in certain intensive uses of anticipate as many future needs and possibilities
land is to place a the property. You will continue to be for the land as possible. Specific exceptions
conservation easement responsible for paying the local property taxes may allow an additional house lot on the
on your property. on the parcel. property or the right to build and maintain roads
and buildings. Sometimes landowners put
A conservation Who can hold conservation easements? conservation easements on only a portions of
easement provides According to New Hampshire state law, their property reserving full development
permanent protection conservation easements can be held by a options for the balance of their land.
from land use that could qualified non-profit conservation organizations
damage or destroy its or public agencies and municipalities able to Does the easement grant any
scenic, recreational, ensure that the property is protected in
ecological, and natural
rights to the easement holder?
perpetuity. Private groups such as the Forest
resources. The conservation organization that holds the
Society, the NH Audubon Society, The Nature
easement has the right to enter the property to
Conservancy, and local land trusts are equipped
Each easement is monitor its condition and the obligation to
to receive and enforce conservation easements.
drafted to reflect the enforce the easement, in court if necessary, to
Public agencies such as town conservation
natural resources of the ensure that the terms are upheld and the natural
commissions, county conservation districts, the
land, the personal needs resources are protected.
NH Department of Fish and Game and the NH
of the landowners, and Division of Forests and Lands also hold
the objectives of the conservation easements. What is an executory interest?
organization or agency An executory interest is a secondary or backup
that holds the easement. easement in the land held by another
What uses are permitted
conservation organization. The executory
on conservation easement land? interest holder is responsible for ensuring that
Typically, conservation easements held by the the primary easement holder monitors the
Forest Society allow the landowner to continue property and enforces the terms of the easement.
to use the land for agriculture, forestry, non- If the primary holder fails to enforce the
commercial outdoor recreation, wildlife habitat easement for any reason, the backup holder can
management and all other uses that are take enforcement action to restore the property
compatible with the conservation goals for the and can even take over the easement from the
property and not specifically prohibited by the grantee. As a landowner you may choose which
easement terms. organization is the primary easement holder and
the executory interest holder.
Revised 9/5/2007
How are conservation Are there financial benefits to donating
easements monitored and enforced? a conservation easement?
The Forest Society knows that the best way to Yes, by donating a conservation easement you
prevent problems over conservation may benefit in several possible ways. Consult
easements is to maintain a positive a qualified professional to find out how these
relationship and good communication with possibilities apply in your personal situation.
the landowners. The conservation
organization that holds the easement has the Federal income taxes:
authority and obligation to ensure that the If you donate some or all of the value of the
natural resources are protected in perpetuity. conservation easement to a qualified
Easement holders are responsible for organization, you may be eligible to take a
The Forest Society
regularly inspecting the site to make sure the federal income tax deduction for the value of
pioneered the use of
property is maintained in compliance with the the charitable gift. To be deductible for
conservation easements
easement. If activities on the land violate the federal income tax purposes the easement
in New Hampshire in the
agreement, the easement holder may take must meet certain standards established by the
early 1970’s. Today the
action to halt the damaging activity. federal government.
Forest Society is respon-
sible for protecting more Federal Estate Taxes:
than one million acres Does granting a conservation easement give
When a conservation easement is placed on a
throughout the state. the public access to my property?
property, it typically lowers the property’s
No, generally donated conservation easements
value for federal estate tax purposes and may
Our land agents are do no automatically give the public any rights
decrease estate tax liability. Therefore,
trained and experienced to enter or use protected property. Most
easements may help heirs avoid being forced
in crafting easements, easements let the landowner decide to allow
to sell off land to pay estate taxes and enable
in cooperation with public access. However, if an easement is
land to stay in the family. Under certain
landowners and their purchased, guaranteed public access for
situations, conservation easements can be
advisors. Please call us pedestrian recreation may be required.
granted after the death of the landowner and
if you have any questions
still provide estate tax benefits.
regarding conservation Do easements restrict my ability to sell,
easements. convey by will, or give my land in the future? Federal Gift Taxes:
No, you may sell or convey the land to a The IRS requires recipients to pay taxes on
different owner at any time at any price. gifts over a certain value. If you want to give
Conservation easements run with the land your land to your children without requiring
forever, so all future owners will be required them to pay taxes on your gift, you may need
to follow the easement terms. to give the land in installments to stay below
the taxable value level. Conservation
Will I be asked to donate Money? easements may help to reduce the value of
To help cover the costs of insuring your your property, making it possible for you to
wishes for the future of your land, the Forest give all of your land to your children more
Society requests a donation to the Easement quickly.
Stewardship Endowment. This money
provides funds for monitoring the property Local Property Taxes:
and for any legal expenses that may be Conservation easements usually reduce
necessary to enforce the terms of the property value, which, in turn, may reduce
easement. property tax assessment. If your land is
already enrolled in the Current Use
Assessment Program, you would probably not
What costs are involved with easements? see any further reduction in property taxes as
Conservation easements may involve the result of granting a conservation easement.
expenses for items such as legal fees, survey If your land is not eligible for the Current Use
and appraisal costs or other professional Program because it is less than 10 acres, you
services. The Forest Society may charge fees may wish to apply for a Conservation
for the service of easement drafting and Restriction Assessment and may see a
baseline documentation preparation. reduction in your local property tax.
Revised 9/5/2007