Property Ownership

In Ohio, a 'conservation easement' donated to a land trust benefits the donor by:

ATransferring all tax obligations to the land trust
BPotentially providing a charitable contribution deduction and reduced property assessment based on the restricted value✓ Correct
CGranting the land trust ownership of the property
DExempting the property from all environmental regulations

Explanation

Donating a qualified conservation easement may provide the donor a federal income tax charitable deduction for the value of the donated rights, and the property may be assessed at a lower value reflecting its restricted use.

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