A conservation easement is an agreement between an individual property owner and an organization in which the property owner receives tax benefits and keeps ownership of a property, but agrees to development and use restrictions. In this agreement, the land can continue to be used for purposes like agriculture or forestry, but some uses are restricted, such as mining or other practices that are destructive to natural habitats. If a conservation easement is donated to a land trust or a government agency, the individual can qualify for a charitable tax deduction on federal tax returns.
Find an accredited land trust or visit the Georgia Department of Revenue for conservation use assessments and guidelines. For more information about conservation easements in Georgia, please visit the Georgia Land Conservation Program webpage.
The Agricultural Conservation Easement Program offers further resources for landowners, land trusts, and other entities interested in the conservation of wetlands, grasslands, and working farms and ranches.
To find out more about existing land conservation easements near you, visit the National Conservation Easement Database to search for projects or more information.