Easement Value & Tax-Related Issues

IRS Code Section 170 (h) (1)
Download in pdf format.

Valuation & Tax Incentives
At NPS Site.

Code of Federal Regulations
At GPOAccess.GOV Site (currently in beta format.)

  • Overview
  • Certifications
  • Restoration Guidelines
Commercial Preservation Easements
Residential Preservation Easements
Farm Preservation Easements
Eligibility
Contributions
Easement
Policy
(.pdf format)
Sample Facade Easement Agreement
(.pdf format)
Preservation
Easement
News

National Register Properties

Landmarks Mission

For more information, contact:

Anne E. Nelson

Print This Page Print This Page