Property Ownership

In Missouri, a 'conservation easement' donated to a qualified land trust allows the donor to:

AReceive a cash payment from the state
BClaim a federal income tax deduction for the value of the donated development rights✓ Correct
CAvoid all property taxes permanently
DTransfer ownership to the land trust

Explanation

Donors of conservation easements to qualified Missouri land trusts may claim a federal income tax deduction for the donated value (difference between unrestricted value and restricted value). Missouri also offers state income tax credits for certain easement donations.

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