Conservation Easements - Property Tax Benefitlast updated: October 2007
Conservation easements are authorized by statute and may provide for a property tax benefit. NEB. REV. STAT. § 76-2,111; 77-1344. Land may receive special valuation if it is subject to a conservation or preservation easement and is within the boundaries of a city or village which allows easements, or if the property is outside the boundaries of a city, is used for agricultural purposes, is zoned for agricultural use and is not subdivided.

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