Property Ownership

A NH property owner who voluntarily places their land in an 'open space' conservation easement will see the land's development value reduced, but may receive:

AIncreased property taxes
BFederal and state income tax deductions for the donated easement value and reduced property tax assessments✓ Correct
CNo financial benefit
DOnly a small annual payment from the land trust

Explanation

Donating a conservation easement to a qualified organization may allow the landowner to take a charitable income tax deduction for the donated easement value, and NH municipalities typically reduce assessments on land under conservation restrictions.

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