The conservation buyer program offers an important opportunity for land preservation. You may have clients who want to establish a family legacy or want the privacy a large landholding affords. High-income individuals can take greater advantage of the conservation tax benefits, possibly even using those savings to fund a larger acquisition. Contact your local land trust to see if it has conservation property available, or if the property your client is considering would be eligible for a conservation easement.

Buyers may deduct the value of the easement at the rate of 50% of their contribution base (usually AGI) instead of the lower 30% rate for long-term appreciated property. In addition to the federal income benefits, buyers are eligible for the state tax credit, reduced property taxes and estate savings.

Click here to see some currently available properties.