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conservation easement

Conservation Easements in a Changing Climate

ELR Article

Conservation easements are increasingly being used both for traditional conservation purposes and as a tool for critical climate change mitigation and adaptation. Because land use decisions are generally made at the local level,...

Comment on Enhancing Conservation Options: An Argument for Statutory Recognition of Option to Purchase Conservation Easements

ELR Article

This Comment points out the strengths and weaknesses of the options to purchase conservation easement.

H.R. 344, Bill Introduced

ELR Congressional Update

81 FR 71818

ELR Federal Agency Update

Palmer Ranch Holdings Ltd. v. Commissioner of Internal Revenue Service

ELR Case

The Eleventh Circuit held that a developer is entitled to a charitable deduction on its 2006 tax return for granting a conservation easement on an 82-acre parcel of property that contained a bald eagle nest. The developer valued the...