Last Reviewed by MLTC: 01/07/2026.
Provides federal tax guidance related to the valuation and transfer of property interests, including heightened scrutiny of certain charitable contributions. This no...
Last reviewed 11/18/2024.
Response regarding the valuation of perpetual conservation restrictions, or conservation easements. Specifically focuses on the application of the “Contiguous Parcel Rule” a...
Last reviewed by MLTC: 12/11/2025.
These resources explain the main ways private landowners can conserve their land, including donations, conservation restrictions, charitable sales, and other approac...
Last Reviewed by MLTC: 12/11/2025
A free legal referral service connecting farmers, food entrepreneurs, and food system organizations with attorneys for assistance on land access, business, and transa...
Last reviewed by MLTC 11/18/2024.
This program provides technical assistance to private landowners and municipalities in forest resource planning, forest management, and forest protection within 14 di...
Last reviewed by MLTC 11/20/2024.
This DOR response to a question on the valuation of conservation restrictions gives the reason why no set formula for reduction in taxes can be arrived at, but does ...
Last Reviewed by MLTC: 12/11/2025
State programs offering grants, financial assistance, and targeted support services to farmers and agricultural producers across Massachusetts.
Documents:
1. Agricult...
Last Reviewed by MLTC: 12/11/2025.
Massachusetts’ Chapter 61 programs provide reduced property tax assessments for land enrolled in long-term forest, agricultural, or open space and recreational use. ...
Last reviewed by MLTC 11/25/2024.
The Department of Conservation and Recreation offers resources and financial assistance programs to aid woodland owners in forestry stewardship and management. Belo...
Last reviewed by MLTC: 12/11/2025.
A guide to community conservation in Massachusetts, including information on conservation restrictions, land protection tools, funding information, and local conserv...
Last reviewed by MLTC 11/25/2024.
The term “planned giving” refers to charitable gifts that require some planning before they are made. This document describes various reasons to get involved in plann...
Last Reviewed by MLTC: 01/07/2026.
Explores opportunities available under Section 2031(c) of the Internal Revenue Code, particularly the post-mortem donation of a conservation easement. Demonstrates t...
Learn about Conservation Restrictions, a method of protecting your land while maintaining ownership.
Conservation Restriction
The ownership of your land carries with it different rights, including the...
Last reviewed 11/15/2024.
Resource explaining Massachusetts, General Law c. 21 sec. 17C, which affords any owner who allows the public to use their land for recreation at no charge relief from liabili...
Last Reviewed by MLTC: 12/11/2025
Regional tools that compile funding opportunities, grants, and resource guides for agricultural producers in the Northeast, helping farmers access cost-share, beginni...
Last reviewed by MLTC 11/25/2024.
A brief overview of federal and state income tax, estate tax and local property tax considerations for the donation of conservation restrictions or land
Last reviewed by MLTC 11/24/2025.
An overview of the Federal tax incentive for conservation easement (restriction) donations that was enacted by congress in 2015 and recently extended. A booklet expla...
Last Reviewed by MLTC: 12/11/2025
This resource explains that a land trust is a nonprofit organization that works with landowners and communities to permanently conserve land through ownership, conse...
