Easement Enabling Law
State Preservation Laws
| Registers of Historic Places | Stewardship Programs | Historic Preservation Acts |
| Environmental Protection Acts | Enabling Authority for Local Preservation Ordinances |
| Easement Enabling Law | State Tax Incentive Programs | Other Laws |
Protecting historic properties using preservation or conservation easements is an important component of state preservation programs. In order for an easement to be recognized as a valid and enforceable property right, a state must have enacted specific legislation that permits their use. Almost all states have enacted such laws; however, the content of these laws varies from state to state. For example, some state enabling statutes restrict the types of entities that can hold easements or may set other restrictions on the use of preservation easements.
Preservation easements are conservation easements that protect properties that have historic, architectural, or archaeological significance and, in addition, can be used to preserve important natural land values that comprise the setting of historic buildings.
Establishing and Operating an Easement Program
New edition includes updated information on the charitable giving rules as applied to easements and an expanded discussion on issues relating to the operation of easement programs. It also provides a useful discussion on the legal concepts behind easements, the tax benefits available to donors of easements, and key considerations in establishing an easement program.