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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal style='text-align:justify'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:black'>Conservation easements are simply easements that have permitted uses and restrictions that govern future use of the land. No reason private parties can’t form their own “Conservation Easement” although the charitable deduction under IRC Sec. 170 won’t likely apply. There is a good summary in the Wash Real Property Deskbook Series: Land Use Development, Vol 6, ch 9 </span></b><i><span style='font-size:9.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></i></p></div><p class=MsoNormal><span style='font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Paul Neumiller<br><b>Sent:</b> Tuesday, February 10, 2015 2:22 PM<br><b>To:</b> wsbarp@lists.wsbarppt.com<br><b>Subject:</b> [WSBARP] "Private" Conservation Easement?<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Client (“C”) has neighbor (“N”) who wants to grant a conservation easement across a portion of N’s property to restrict development. C’s land will benefit from the conservation easement by preserving views of the Sound. I contacted the local Island County conservation agency (Whidbey Camano Land Trust) and they inspected the property . They flatly declined to get involved because the property is “too small” for them, they have no other conservation easements in the area, and they have limited personnel resources to deal with the property (I even offered to compensate them to take the conservation easement.) N refuses to grant C a view easement because it is “not permanent” enough. N does not seem to be interested in tax benefits from the charitable donation.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Anything out there comparable to a private conservation easement? Any state or federal level entities that can help? Any creative ideas? <o:p></o:p></p></div></body></html>