and donors should contact their local property tax offices after
completing an easement contract. After property is placed under
easement, its market value usually drops. Both NC and SC require
local appraisers to consider conservation easements when determining
value for property taxes.
SC State Scenic Rivers Program
Land in the SC Scenic Rivers Program may be exempted from property
tax when a permanent easement is placed with the state.
Here's an example. The shoreline included in this program is:
- 15-mile segment of the Broad River
in Cherokee and York counties
- Lower 14 miles of Little Pee Dee in Horry, Marion
and Dillon counties
- 10 miles of lower Saluda below Lake Murray
dam in Lexington and Richland counties
- 54-mile stretch of the
Lynches through Darlington, Florence, Lee, Sumter Counties
- 5 miles of Middle Saluda in Greenville County
Landowners participating in present-use property tax
reduction programs may place a permanent conservation
on their property without worrying
about recapture of taxes if the property qualifies for the NC
state conservation tax credit.
GS § 105-277.3 (d1) Exception
for Easements on Qualified Conservation Lands Previously Appraised
at Use Value.
The Open Space Protection Collaborative
provides information to promote the proper use of easements
and other conservation tools. This information is not
intended to be tax or legal advice; individuals should
consult their own legal and financial advisers before
drafting, executing or donating a conservation easement.