Blog By: Joseph White
Conservation easements are a tool that private parties can use to protect lands by receiving tax deductions in exchange for agreeing to land use restrictions. However, some groups of investors are taking advantage of this tool by making questionable appraisals of their property before getting an easement, allowing them to receive vastly larger deductions. In this blog, 2L staffer Joseph White discusses how a new law passed by Congress addresses these questionable practices by limiting the eligibility for those deductions.









