Skip to main content
Calcimator

Land Conservation Value Calculator

Calculate conservation easement value based on development rights forgone and estimate federal and state tax benefits.

Inputs

acres
$

Results

Conservation Easement Value

$625,000.00

≈ 15 Teslas

Total Tax Benefit

$231,250.00

≈ 6 Teslas

Easement Value per Acre$6,250.00
Unrestricted Development Value$1,250,000.00
Restricted Property Value$625,000.00
Federal Tax Savings$200,000.00
State Tax Savings$31,250.00
Annual Property Tax Savings$3,750.00
Estate Tax Exclusion$250,000.00
Effective Cost of Conservation$393,750.00
How to Use This Calculator
  1. Enter the property acreage and current land value per acre.
  2. Set the development potential rating and conservation easement type.
  3. Input the landowner federal tax bracket and state tax rate.
  4. Review the conservation easement value and total tax benefit.
  5. Use these estimates to discuss donation value with a qualified appraiser or attorney.

How the result changes with Property Size

Property SizeConservation Easement ValueTotal Tax Benefit
10,000$62,500,000.00$23,125,000.00
35,000$218,750,000.00$80,937,500.00
65,000$406,250,000.00$150,312,500.00
90,000$562,500,000.00$208,125,000.00

What each input means

Property Size
Total acreage of the property.
Current Value per Acre
Current fair market value per acre before easement.
Development Potential
1 = Minimal (remote), 2 = Low, 3 = Moderate, 4 = High (near town), 5 = Premium (waterfront/urban edge).
Easement Type
1 = Agricultural, 2 = Forestry, 3 = Habitat Conservation, 4 = Scenic/Open Space, 5 = Permanent Wilderness.
Federal Tax Bracket
Your marginal federal income tax rate.
State Tax Rate
Your state income tax rate. 0% for states with no income tax.

How this is calculated

Worked example, using the default values

  1. Identify Input Parameters
    4 parameters
    Property Size = 100, Current Value per Acre = 5000, Development Potential = 3, Easement Type = 3 = 6 input(s) provided
  2. Calculate Conservation Easement Value
    Conservation Easement Value
    625000 = $625,000
  3. Calculate Total Tax Benefit
    Total Tax Benefit
    231250 = $231,250
  4. Calculate Easement Value per Acre
    Easement Value per Acre
    6250 = $6,250
  5. Calculate Unrestricted Development Value
    Unrestricted Development Value
    1250000 = $1,250,000

The questions that sit next to this one — chosen by subject, including calculators filed under a different category.

More in Environment, Weather & Climate.