Can the conservation easement be placed on just a portion of a tract of land or must it be placed on the entire property?
An easement can be applied to an entire property or to any portion of it, depending upon the character of the land. It is not uncommon to have a portion of a particular land ownership fronting a natural lake area, river front, or in bottomland hardwoods with associated wetland habitats. Generally, properties with the highest risk of development and most desirable development characteristics, carry the most advantageous tax benefit.