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In the United States, a conservation easement (also called conservation covenant, conservation restriction or conservation servitude) is a power invested in a qualified private land conservation organization (often called a "land trust") or government (municipal, county, state or federal) to constrain, as to a specified land area, the exercise of rights otherwise held by a landowner so as to achieve certain conservation purposes. It is an interest in real property established by agreement between a landowner and land trust or unit of government. The conservation easement "runs with the land," meaning it is applicable to both present and future owners of the land. As with other real property interests, the grant of conservation easement is recorded in the local land records; the grant becomes a part of the chain of title for the property. The conservation easement's purposes will vary depending on the character of the particular property, the goals of the land trust or government unit, and the needs of the landowners. For example, an easement’s purposes (often called "conservation objectives") might include any one or more of the following: * Maintain and improve water quality; * Perpetuate and foster the growth of healthy forest; * Maintain and improve wildlife habitat and migration corridors; * Protect scenic vistas visible from roads and other public areas; or * Ensure that lands are managed so that they are always available for sustainable agriculture and forestry. The conservation easement’s administrative terms for advancing the conservation objectives also vary but typically forbid or substantially constrain subdivision and other real estate development. The most distinguishing feature of the conservation easement as a conservation tool is that it enables users to achieve specific conservation objectives on the land while keeping the land in the ownership and control of landowners for uses consistent with the conservation objectives. The decision to place a conservation easement on a property is strictly a voluntary one whether the easement is sold or donated. The restrictions of the easement, once set in place, are perpetual (and potentially reduce the resale value of the associated property). Appraisals of the value of the easement, and financial arrangements between the parties (land owner and land trust), generally are kept private. The landowner who grants a conservation easement continues to privately own and manage the land and may receive significant state and federal tax advantages for having donated and/or sold the conservation easement. Perhaps more importantly, the landowner has contributed to the public good by preserving the conservation values associated with their land for future generations. In accepting the conservation easement, the easement holder has a responsibility to monitor future uses of the land to ensure compliance with the terms of the easement and to enforce the terms if a violation occurs. Although a conservation easement prohibits certain uses by the landowner, such an easement does not make the land public. On the contrary, many conservation easements confer no use of the land either to the easement holder or to the public. Furthermore, many conservation easements reserve to the landowner specific uses which if not reserved would be prohibited. Some conservation easements confer specific uses to the easement holder or to the public. These details are spelled out in the legal document that creates the conservation easement.〔(Equestrian Land Conservation Resource ) ''Guide to equestrian-friendly conservation easements'', revised edition, 175 pages〕 ==Income tax deductions== Landowners in the United States who donate a "qualifying" conservation easement to a "qualified" land protection organization under the regulations set forth in 170(h) of the Internal Revenue Code may be eligible for a federal income tax deduction equal to the value of their donation. The value of the easement donation, as determined by a qualified appraiser, equals the difference between the fair market value of the property before and after the easement takes effect. To qualify for this income tax deduction, the easement must be: a) perpetual; b) held by a qualified governmental or non-profit organization; and, c) serve a valid "conservation purpose", meaning the property must have an appreciable natural, scenic, historic, scientific, recreational, or open space value. As a result of legislation signed by President George W. Bush on August 17, 2006 (H.R. 4 The Pensions Protection Act of 2006), in 2006 and 2007, conservation easement donors were able to deduct the value of their gift at the rate of 50% of their adjusted gross income (AGI) per year. Further, landowners with 50% or more of their income from agriculture were able to deduct the donation at a rate of 100% of their AGI. Any amount of the donation remaining after the first year could be carried forward for fifteen additional years (allowing a maximum of sixteen years within which the deduction may be utilized), or until the amount of the deduction has been used up, whichever comes first. With the passage of the Farm Bill in the summer of 2008 these expanded federal income tax incentives were extended such that they also apply to all conservation easements donated in 2008 and 2009 and then this provision was extended again to apply to donations in 2010 and 2011. The provision has since expired and currently for 2012, conservation easement donations may only be deducted at the rate of 30% of the donor's AGI and after the first year the donor has a five year carryforward. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「conservation easement」の詳細全文を読む スポンサード リンク
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