What is a Preservation Easement?

A preservation easement is a private, voluntary legal agreement between a property owner and a qualified organization or government agency that permanently protects a historic property’s significant architectural, historical, and cultural features. By placing restrictions on certain changes, alterations, and uses, preservation easements ensure these important characteristics are preserved for future generations. Preservation easements may also be referred to as “preservation covenants” or “preservation restrictions” and the terms may be used interchangeably.   

How does it work?

A preservation easement allows property owners to safeguard the conservation and preservation values of their property, which may include historic buildings, landscapes, open spaces, natural resources, and archaeological sites. The easement is recorded in the county land records, and will apply to all future owners of the property. 

Through the easement, a property owner grants a qualified organization or government agency a partial legal interest in the property for the purpose of ensuring its preservation. The easement-holding organization, whose mission aligns with the preservation of such resources, is responsible for monitoring compliance and enforcing the easement’s terms over time. 

Prior to donating a preservation easement, the property owner works closely with the easement-holding organization to document the property’s significant features and define the scope of protection. The easement agreement specifies which changes may be allowed, often requiring prior review and approval for certain activities, while also outlining maintenance standards to prevent neglect or deterioration. In many cases, easements address additional provisions such as property insurance requirements, limited public access obligations, and enforcement mechanisms to ensure the long-term protection of the property’s historic and architectural values. 

Why donate?

Donating a preservation easement offers property owners a powerful way to ensure the long-term protection of their historic property while potentially receiving meaningful financial and personal benefits. 

For many owners, donating an easement reflects a deep personal commitment to preservation and community heritage. The easement formalizes their role as a steward, safeguarding a piece of history as a lasting contribution to their community. 

In the United States, qualified preservation easement donations may be eligible for federal income tax deductions as charitable contributions, provided the easement meets specific IRS requirements.  

Why consider donating an easement for a property in a locally designated historic district with design controls? Historic designations can always be revoked; districts can be delisted. Easements, on the other hand, offer permanent protection. 

What is covered?

Preservation easements are tailored to recognize the unique architectural, historical, and cultural significance of a property, but typically include restrictions on the primary historic resource and its exterior features. They also can protect historic outbuildings on the property, such as carriage houses or garages. In addition, preservation easements can protect significant interior features. The easement agreement outlines which resources and architectural features on the property are significant, and therefore, protected by the easement.   

Easement-holding organizations typically provide professional oversight, guidance, and technical assistance to property owners. They work collaboratively to ensure that any future alterations are sensitive to the property’s historic character, while still allowing for appropriate use and reasonable updates. 

Interested in donating a preservation easement? Contact Preservation Director, Raina Regan at raina@cincinnatipreservation.org or 513-721-4506 to learn more.

More information

• Information on preservation easements from the National Park Service and National Trust for Historic Preservation 
• Information on conservation easements prepared for the Cincinnati Bar Association, some of which is applicable to preservation easements