Property Ownership

An Ohio property owner who donates a conservation easement to a land trust may be eligible for:

AA property tax increase due to the increased public benefit
BA federal charitable contribution deduction and reduced property tax assessment✓ Correct
CAn Ohio state income tax credit for tourism
DAn automatic exemption from all property taxes

Explanation

Donating a qualified conservation easement to an eligible organization may entitle the donor to a federal charitable contribution deduction and potentially reduced local property tax assessment based on the restricted value.

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