What are the financial benefits to the landowner?
The value of a conservation easement is established by a competent real estate appraiser experienced in the use of conservation easements. The appraiser will establish the value of the property without the easement then deduct the value of the property with the easement in place. The difference between the restricted and unrestricted value of the property is the amount that is considered as a charitable contribution for income tax purposes. In addition, the easement can reduce the value of the property in terms of the landowner’s estate, thereby reducing the amount of estate taxes that would ultimately have to be paid. Conservation easements are increasing being recognized as a viable and desirable landowner driven approach to natural resource conservation in Mississippi. Only through the efforts of private landowners can we be assured that these cherished resources will be passed on to future generations yet unborn. Through the application and use of conservation easements is simple i
