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Easements for Protecting Cultural Resources @ Florida OCHP Cultural Resource Protection for Private Landowners @ Florida OCHP
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Links Links Conservation Easements Introduction Helpful Resources Site Stewardship Downloads Page
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Top left: An example of an open space protected by a conservation easement. Bottom right: State of Florida archaeologists locate artifacts and use Global Positioning System (GPS) to map the location archaeological sites for protection under a conservation easement.
Weeden Pattern
Conservation Easements

Federal Income Tax Benefits
Scenic Enjoyment income tax deduction

Landscape In some cases, archaeological sites fall under "scenic enjoyment" because of the broad definition the IRS code applies to this resource category. Open space or scenic easements are used to protect cultural resources in cases where an they do not qualify for a historic preservation easement under the IRS code. Survey

Open space and scenic easements protect historic structures and archaeological sites by prohibiting activities that would negatively affect the appearance of a landscape, and, in turn, the cultural resources associated with it. For example, the construction of a housing development would have a negative impact on the integrity of an open pasture. Placing the pasture under an open space easement would not only protect it and its scenic vista, but also an archaeological site or historic structure that might be located there. (Explanations of the photographs are given in the left-hand panel.)

Pursuant to local government policy   Historic preservation



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National Oceanic and Atmospheric Administration A publication funded by the Florida Department of Community Affairs, Florida Coastal Management Program,National Oceanic and Atmospheric Administration Award No. NA97OZ0158. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the State of Florida, NOAA or any of its subagencies.

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