Maryland Environmental Trust Conservation Easement Program

Maryland landowners can donate a perpetual conservation easement to the Maryland Environmental Trust, sometimes held jointly with a local land trust, while they keep farming, living on, selling or passing on the land. The easement is a charitable gift. In return the owner may get federal and state income tax deductions, a state income tax credit, lower estate taxes, and a 15-year state and local property tax exemption on the unimproved land.

• Significant rural properties that contain agricultural, historic, natural, scenic, scientific, open space, or recreational values

• Exceptional urban properties, especially those providing public access

• Accepted case by case under MET's Conservation Easement Program Policy

Perpetual Deed of Conservation Easement recorded in county land records; a qualified appraisal establishes the value used for tax benefits; MET monitors the property long term.

Published amounts: Donated easement (no purchase price). Benefits listed: Potential Federal and State income tax deductions for the appraised value of the easement as a charitable gift; Lower estate and inheritance taxes; A 15-year state and local property tax exemption on the unimproved land; a credit for state income taxes.

Contact the MET Conservation Easement Program team to find out whether your property is eligible; MET often works with land trust partners. Follow the Conservation Easement Processing Steps.

Deadline text on the page: Maryland Environmental Trust accepts offers of conservation easements on a case-by-case basis (no deadline).