Again, every conservation easement is unique and reflects the interests of both the landowner and the easement holder. Certain easements extinguish all development rights, while the majority allow for limited development rights, usually one or two reserved building lots. This allows family members to build a house on the property, even though it is protected by the conservation easement. At the same time, a conservation easement probably will not qualify for tax benefits if it allows too many building lots. Also, fewer reserved development rights result in greater tax savings.