Bargain-Purchase of Land

A way to receive tax benefits while selling part of the value of your land...

How can I sell part of the value of my land while receiving some tax benefits?

Another approach with advantages to both the landowner and the Land Trust is a bargain-purchase. The landowner sells a conservation property to the Land Trust at less than full market value and donates the remaining value.

What are the benefits to the landowner?

For the landowner, a bargain-purchase combines the income-producing aspects of a land sale with the tax benefits of a donation. The difference between the fair market value (as determined by an appraisal) and the sale price is treated as a charitable contribution and can significantly reduce any capital gains taxes payable on the sale.

How can I find out more information?

Read about other ways the Land Trust can help you protect land

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