IRC §170(h) · Form 8283

Conservation Easement Valuation

Permanent restriction on your land. Charitable deduction equal to the value drop. 50 percent AGI limit, 15 years of carryforward.

Land FMV BEFORE easement

Land FMV AFTER easement

Donor AGI (current year)

Marginal tax rate (percent)

Structure

Deduction-to-investment ratio (syndicated only)

Easement Deduction Model

Easement value (before − after)

50% AGI limit (current year)

Deduction this year

15-year carryforward

Tax savings (lifetime)

Audit-flag risk

LOW

§170(h) requires qualified appraisal, perpetual restriction, qualified holder. Syndicated easements are an IRS-listed transaction (Notice 2017-10). SECURE 2.0 §605 limits 2.5x basis.

Talk to a preparer about an easement donation

Qualified appraisal required for any non-cash gift over $5,000 (§170(f)(11)). Conservation easement is permanent. Always engage an attorney experienced in §170(h) and a qualified appraiser. Educational tool, not legal advice. Call 689-331-5723 or email info@zerofusstaxes.com.