How to Get Started with Donating an Easement

An easement may be placed on your property in one of three ways.

  • An easement can simply be donated to Catoctin Land Trust for conservation purposes only with no application for tax benefits. This is a simple agreement between CLT and the landowner
  • An easement may be purchased from the landowner through county or state funded programs and held and monitored by CLT
  • An easement can be donated to CLT with a tax benefit to the landowner. These easements will be co-held between CLT and Maryland Environmental Trust (MET)

To get started with any of these processes, contact us. We will be happy to answer any questions and walk you through the entire process free of charge. If you decide to donate a conservation easement for tax benefit, please allow two to three months to complete the following process:

  1. Field visit – CLT will meet with you to discuss your vision for your property’s future.
  2. Property owner and CLT staff discuss and draft a deed of conservation easement.
  3. Staff presents the deed of easement to MET’s Board of Trustees for approval or rejection.
  4. Property owner, MET Director, and Assistant Attorney General sign the deed.
  5. The deed of easement is sent to Maryland Board of Public Works for ratification.
  6. Staff records deed in County Lands Records Office.
  7. Original recorded deed is returned to M.E.T. office where copies are made for property owner and M.E.T. files.
  8. Property owner submits:

Property Tax Credit Application (Adobe Acrobat file, for information about getting the free Acrobat Reader go to www.adobe.com). The application form for the Conservation Property Tax Credit may be filed for the Fiscal tax year (submit it anytime between now and June 30) with the County Office of the Maryland Department of Assessments and Taxation. You wil need to attach a copy of the recorded Deed of Conservation Easement and the Board of Public Works approval letter.

  1. Property owner submits:

IRS Form 8283 for Charitable Tax Deduction (Adobe Acrobat file, for information about getting the free Acrobat Reader go to www.adobe.com). If you plan to take a federal income tax deduction for the easement donation, IRS Form 8283 must be attached to the federal income tax return. Pleaes have your appraiser complete the form to include, at a minimum, the name, identification number and description of the donated property (Page 2, Section B, Line 5, Column a) and complete Part III. Return the form to us after completion for our donee acknowledgement and signature. We would appreciate a copy of the appraisal for our file, if you do not mind sharing this information in confidence.