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per acre.
But, even with these tax advantages, nobody would argue that it is actually profitable to put your land into easement. The tax breaks merely make it possible for you to follow your heart in preserving your land without feeling like you are losing your head.
“If making the most money is all they (the heirs) have an interest in, the easement may be a disadvantage to them,” said Mr. Bridges.
Fortunately, most people who go the easement route find that'their children share their desire to save the land.
Dick and Jeannie McNear of Oid Brown Hollow, for example, have 270 acres in easement and are purchasing an adjoining 320 acres, put in easement by a farmer’s widow long ago. The McNears have retained the right to sell 50 acres, including a 25-acre parcel with a house, as separate parcels if they need to.
Flexibility Possible
“You can write an easement covenant that will give you flexibility,” says Mr. McNear.. “If you have 500 acres, for example, you can request five 100-acre parcels as part of your easement.”
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