Easements to Protect Historic Properties: A Useful Historic Preservation Tool with Potential Tax Benefits

2010

By: National Park Service

https://www.nps.gov/tps/tax-incentives/taxdocs/easements-historic-properties.pdf
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Historic Preservation

This briefing paper introduces historic preservation easements as a strategy to protect historic properties. It reviews the federal policy context, including tax benefits, qualified properties and organizations, and the appraisal process.