People grant conservation easements to protect their land from development or certain types of use while retaining ownership. By granting an easement in perpetuity, the owner can be assured that resource values will be protected forever, no matter who assumes ownership of the property. Because easements restrict management or development options, they usually reduce the market value of property. This loss of value, at least with conservation easements, may be claimed as a tax benefit because it is the public that gains from the protection of conservation, scenic or historic values.
