Land Use & Zoning

A conservation easement on Kansas farmland affects the property's:

AAnnual rental income only
BDevelopment potential and future uses, often lowering its market value but providing tax benefits✓ Correct
CMineral rights only
DWater rights exclusively

Explanation

A conservation easement restricts development and certain uses of the land in perpetuity, which typically reduces market value but provides significant income tax and estate tax benefits to the grantor.

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