Property Ownership

A Maryland homeowner who grants a conservation easement to a land trust is:

ATransferring full ownership to the land trust
BVoluntarily restricting development and use of their land in perpetuity in exchange for potential tax benefits✓ Correct
CLeasing their property to the government
DOnly restricting use for 20 years

Explanation

A conservation easement permanently restricts development while the landowner retains ownership. The landowner may receive income tax deductions or estate tax benefits in exchange.

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