A conservation easement is a voluntary agreement negotiated between a landowner and a public agency or charitable conservation organization in which the landowner agrees to place specific restrictions on the use and development of their property. Since it is a voluntary agreement, the landowners retain ownership of the land and can tailor the easement to meet their specific goals and vision for the property. To be eligible for various income and estate tax benefits, however, the easement must meet a minimum standard of protection to be a "qualified conservation contribution". By promoting a land ethic and responsible stewardship of the property, an easement provides a lasting benefit to the public through the protection of open space, scenic beauty, wildlife habitats, and air and water quality.
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