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another taxpayer on Virginia income tax returns.” Based on years of work with easements, HI offer a personal opinion that the Virginia conservation tax credit is now the greatest land conservation tax incentive in the Nation, if not the Planet. The credit is half the appraised value of the easement. Capped at $100,000 per year, the land conservation tax credit can be spread over six years — for a total of $600,000.
Assume you place a conservation easement on 500 acres. Assume your easement is valued at $1,000 per acre (not unusual in Rappahannock County). You have just qualified for a tax credit of $250,000. Somewhere in Fairfax or Norfolk or Abingdon, there is probably someone who will pay you at least $ 150,000-$200,000 for a transfer of your credit. All you have to do is find that someone.
Already, in Alexandria, a
95.7%