A conservation easement allows the landowner to retain ownership of the land, while preserving the land in a natural state in perpetuity.
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In this situation, a land trust buys the property and places the ecologically important areas under a conservation easement.
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Landowners may also sell or donate a conservation easement to a land trust.
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Other parcels are privately owned or are in conservation easement.
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The deceased's estate will be reduced by the value of the donated conservation easement.
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