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value from the donor’s estate for inheritance tax purposes, thus lowering the inheritance tax and making it easier to keep family lands intact upon a landowners death. Again, this has proven to be of particular benefit to farmers and other rural residents.
While selling rural real estate to speculators will almost always result in a greater profit than choosing preservation, those who feel strongly about holding on to land that means something to them will be supported in their generosity by tax incentives made available to encourage this vital public benefit.
William H. Funk is an easement specialist at Con servation Partners, LLC, and may be contacted at 540-4583664, wfunk@ conservationpartnersllc.com, or visit www. consen a tion pa rtnersllc.com.
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