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There are a number of governmental and charitable programs for the purchase of development rights. In these programs, farm owners sell their development rights by placing a perpetual easement on the land restricting the rights of current and future owners to develop the land. When development rights are sold for less than the reduction in fair value resulting from restricting development on the land, a charitable income tax deduction may be available.
Tuesday, September 09, 2003Helen Alexander has donated a conservation easement to Bluegrass Conservancy which will protect all 349 acres of her Middlebrook Farm, near Lexington.
Tuesday, January 14, 2003A land-preservation program in Central Kentucky is experiencing some growing pains. In April, the first group of landowners signed agreements to take $4.5 million in exchange for placing 1,572 acres into conservation easements as part of the purchase of development rights (PDR) program.
Monday, June 03, 2002The first payments in Fayette County's Purchase of Development Rights program (PDR) include owners of three Thoroughbred Farms.
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