Taxing and Untaxing Land: Open Space and Conservation Easements

Posted: 7 Sep 2006

Abstract

The author looks at whether conservation easements should be exempt from property taxes. It is often difficult to estimate the effect of an easement on property value, the author says.

Suggested Citation

Youngman, Joan M., Taxing and Untaxing Land: Open Space and Conservation Easements. State Tax Notes, Vol. 41, No. 11, September 11, 2006, Available at SSRN: https://ssrn.com/abstract=928778

Joan M. Youngman (Contact Author)

Lincoln Institute of Land Policy ( email )

113 Brattle Street
Cambridge, MA 02138-3400
United States

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