Response regarding the valuation of perpetual conservation restrictions, or conservation easements. Specifically focuses on the application of the “Contiguous Parcel Rule” and the “Enhancement Rule” ...
The Massachusetts Current Use Forest Tax Law, (Chapter 61), is designed to give favorable treatment to a landowner willing to keep forested land undeveloped and manage that land under a long-term stra...
In recognition of the many public benefits private lands provide, landowner assistance programs have been developed as a way to support landowners.
View programs at: http://masswoods.net/landowner-pro...
This Program provides technical assistance to private landowners and municipalities in forest resource planning, forest management, and forest protection within 14 districts across the state.
View pro...
This DOR response to a question on the valuation of conservation restrictions gives the reason why no set formula for reduction in taxes can be arrived at, but does provide mandatory language (underli...
This program supports and encourages private forest landowners' efforts to manage, enjoy, and care for their land using a long-term approach.
View program at: www.mass.gov/eea/agencies/dcr/conservatio...
Programs to serve the owners of forest land in Massachusetts and the forest they care for. If you have questions or simply care about the forests of Massachusetts this is a good place to start.
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This guide will help you find ways in which conservation can help meet the needs of your specific community. It is not meant to be a one-size-fits-all tool. Throughout the guide you will find case stu...
The term “planned giving” refers to charitable gifts that require some planning before they are made. This document describes various reasons to get involved in planned giving.
Explores opportunities available under Section 2031(c) of the Internal Revenue Code, in particular the post-mortem donation of a conservation easement. Demonstrates that a personal representative may ...
Learn about Conservation Restrictions, a method of protecting your land while maintaining ownership.
Conservation Restriction
The ownership of your land carries with it different rights, including the...
Information on the 2014 Farm Bill from the US Department of Agriculture available here.
US Farm Bill Agricultural Conservation Easement Program (ACEP) information available here.
Massachusetts, General Law c. 21 sec. 17C affords any owner who allows the public to use their land for recreation at no charge relief from liability, so long as the owner has not been willful, want...
A brief overview of federal and state income tax, estate tax and local property tax considerations for the donation of conservation restrictions or land
An overview of the Federal tax incentive for conservation easement (restriction) donations that was enacted by congress in 2015 and recently extended. A booklet explaining how to use the Federal tax...
