Conservation Easement Tool
|Last verified: March 2026Tax deduction calculator
Estimate how much you could deduct from federal income taxes by donating a conservation easement on your Texas property.
Estimated federal deduction
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Enter your property values and income above to see your estimate
Conservation Value
Deduction Limit
This calculator provides estimates based on federal IRS guidelines for qualified conservation contributions under IRC Section 170(h). Actual deductibility depends on a qualified appraisal, IRS Form 8283, and your specific tax situation. Tax savings are estimated at a 25% marginal federal income tax rate. Consult a qualified tax professional and conservation attorney before making donation decisions.
How the calculator works
The "before and after" method
Your deduction equals the difference between your land's fair market value before the conservation easement restrictions and its value after. The "before" value reflects the highest and best use (often subdivision or development potential). The "after" value reflects the restricted use (typically agricultural or recreational). A qualified appraiser determines both values.
AGI limits and carryforward
The IRS limits how much you can deduct each year. Standard taxpayers can deduct up to 50% of their adjusted gross income (AGI). Qualified farmers and ranchers (50%+ of gross income from farming) can deduct up to 100% of AGI. Any unused deduction carries forward for up to 15 additional years, giving you 16 years total to absorb the full value.
What you need for an accurate estimate
- Pre-easement value: What your property would sell for at its highest and best use (with development potential). A local appraiser or your county appraisal district's market value can be a starting point.
- Post-easement value: What your property would be worth with the conservation restrictions in place. This is typically close to its agricultural or recreational use value.
- Your AGI: Your adjusted gross income from your most recent tax return (Form 1040, line 11).
- Qualified farmer status: Select "Yes" if more than 50% of your gross income comes from farming.
Ready to explore a conservation easement?
Connect with a conservation attorney or qualified appraiser who can guide you through the process and provide a defensible valuation.