Topic
Conservation Easements
399 published works
Wills, Trusts & Estates Prof Blog
Debate Arises In Vermont Over Allowing Adjustments To Conservation Easements
In Vermont, a debate has flared up concerning the ability of the landowners and the state to amend perpetual conservation easements. These easements are created by property owners that want…
PropertyProf Blog
Korngold et al. on Modification and Termination of Conservation Easements
Gerald Korngold (New York Law School), Semida Munteanu (Lincoln Institute), and Lauren E. Smith (Independent) have posted An Empirical Study of Modification and Termination of Conservation Easements: What the Data Suggest…
Nonprofit Law Prof Blog
Keeping the Perpetual in Perpetual Conservation Easements
Vermont Law School Professors John Echeverria and Janet Milne have developed recommendations for protecting Vermont’s perpetual conservation easements (the project was supported by the Lintilhac Foundation). In a VTDigger article, Echeverria and…
Nonprofit Law Prof Blog
Legg v. Comm’r—Conservation Easement Donor Liable for Gross Valuation Misstatement Penalties
In Legg v. Commissioner, 145 T.C. No. 13 (Dec. 7, 2015), the Tax Court held that the IRS’s determination that a conservation easement donor was liable for 40% gross valuation…
Nonprofit Law Prof Blog
Atkinson v. Comm’r – Golf Course Conservation Easements Not Deductible
In Atkinson v. Commissioner, T.C. Memo. 2015-236, the Tax Court denied $7.88 million of deductions claimed with regard to the conveyance of conservation easements encumbering noncontiguous portions of land on and…
Nonprofit Law Prof Blog
Empirical Study of Modification & Termination of Conservation Easements
Gerald Korngold (New York Law School), Semida Munteanu (Lincoln Institute of Land Policy), and Lauren E. Smith (London Fischer LLP): An Empirical Study of Modification and Termination of Conservation Easements:…
Land Use Prof Blog
Conservation Easements as a Way out of Bankruptcy?
I periodically often talk about conservation easements as part of a larger trend of monetizing ecosystem services and environmental amenities. So I was intrigued to stumble across a bankruptcy case…
PropertyProf Blog
Cheever & McLaughlin on Conservation Easements
Federico Cheever (Denver) & Nancy McLaughlin (Utah) has posted An Introduction to Conservation Easements in the United States: A Simple Concept and a Complicated Mosaic of Law (Journal of Law,…
Nonprofit Law Prof Blog
Cheever and McLaughlin Post Paper on Conservation Easements
Federico Cheever, Professor of Law and Director of the Environmental and Natural Resources Program, University of Denver Sturm College of Law, and Nancy A. McLaughlin, Robert W. Swenson Professor of…
Land Use Prof Blog
Cultural Heritage Conservation Easements
I am happy to announce that the peer reviewed journal Land Use Policy just published my essay on cultural heritage conservation easements. In this piece, I examine the three categories…