There may be income, personal and estate tax benefits for donating your land, donating a conservation restriction, or selling the property as a "bargain sale" below market value. Many factors determine the type and amount of tax benefits.

For more detailed information, please download Land Conservation Options: A Guide for Massachusetts Landowners or contact David Santomenna, Director of Land Conservation (dts@ecga.org or 978-768-7241 extension 18).

Further Reference

In conjunction with the Trustees of Reservations, Greenbelt has co-published a reference for Massachusetts land owners entitled Land Conservation Options. You can download a copy, or purchase a copy for yourself, for a friend or for your community via the online store, or by calling Greenbelt's office.

Download Land Conservation Options (PDF 1.5mb)
Download 2008 Tax Law Changes, Addendum