Conservation Easements and Taxes

From a land conservation perspective, conservation easements are the only tool with the capacity to perpetually prevent inappropriate development on private lands containing some of the richest habitat and soils in the state. These lands are integral parts of ecosystems spanning both public and private land, and provide critical resources and habitat connectivity for Montana’s fish and wildlife. Like all other types of easements, conservation easements are governed under Montana real property law, but federal tax law determines whether the donation of a conservation easement qualifies a...