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Page 6 · column 1 of 7 · from the scan, no model involved
Easements
i From Page A-l
. 25 acres of his land was worth $5,000 an acre (or $125,000) before the easement, it may be worth only $3,500 an acre (or $87,500) after the easement because it is permanently packaged with a large, non-divisible tract of land. I • The $l,500-per-acre difference between these two assessments ($37,500 total loss in this case) may be claimed as a donation to-charity. It also reduces the value of the land that the Bridges children stand to inherit, thus reducing any estate tax they may have to pay. * ‘ Finally, it ensures that the land will be taxed at the lowest possible r^te — always at the same rate as land in agricultural districts or in land-use t- and this includes paying the lowest possible fire tax to the county. Rappahannock's Commissioner of Revenue, Beverly Atkins, assesses tend under easement at $300 to $700
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