What is a preservation easement?

The legislation drafted by Freeman and subsequently passed by the General Assembly enabled owners to donate voluntarily to the state specific rights to their properties, including the rights to demolish a landmark building, to make architectural alterations without the state’s approval, and to undertake commercial development and subdivision of a landmark’s historic setting. These donations of property rights took the form of deed restrictions, which we now call a preservation easement.

Why should I convey an easement to DHR?

DHR is the primary easement holder for properties containing historic resources in the Commonwealth of Virginia. Depending on the property, DHR’s easements include specific protections for architectural and archaeological resources as well as battlefield and cultural landscapes and each easement is tailored to the specific property. DHR’s easements also provide current and future property owners with technical preservation assistance by DHR’s professionally qualified archaeologists and architectural historians.

Is my property eligible for DHR’s easement program?

Conducting a title search at the local lands records office will help you determine if the property is protected by an historic preservation easement. All easements held by the Virginia Board of Historic Resources are recorded with the land records of the city or county in which the parcel of land subject to the easement is located. DHR also regularly notifies city and county tax assessors and planning and zoning offices of its easements. The Virginia Department of Conservation and Recreation (DCR) also maintains a Conserved Lands Database of all easements held by various land trusts and agencies in Virginia, which can be found by following this link.

How long does the easement process take?

The length of the review time depends on the nature and scope of the project. Each easement project review request is assigned to an individual staff member, most often the Easement Program Architect or Easement Program Archaeologist, for review. The staff member will remain in direct contact with the landowner about the status of the project. Less complex projects are usually turned over in one to two weeks. Many of DHR’s easements require the Department to issue a response to the landowner within thirty days.

Are there financial incentives to an easement donation?

The Virginia Department of Historic Resources does not give tax advice and recommends that donors consult their attorney, accountant, and/or tax advisors regarding the tax implications of a gift of easement. A gift of a qualified conservation easement in perpetuity may qualify as a non-cash charitable gift which may yield a deduction for federal income tax purposes and a credit for state income tax purposes. An independent qualified appraiser must establish the value of the easement that is primarily based on the value of the development rights relinquished by the donor. Once that value is established, it becomes the basis for calculating tax benefits.

Servidumbres de Preservación

Información

Protección de los monumentos históricos de Virginia

Los monumentos históricos de Virginia son recursos irremplazables. Son recordatorios tangibles de la diversa historia y tradiciones del estado. Nuestros edificios, vecindarios, paisajes y sitios históricos son esenciales para la identidad especial de Virginia y mejoran la vida tanto de nuestros ciudadanos como de innumerables visitantes.

Si bien muchos lugares famosos han tenido su futuro asegurado a través de la conversión en museos u otros tipos de servicios públicos, la mayoría de los monumentos de Virginia permanecen en propiedad privada y, por lo tanto, son vulnerables a la pérdida o destrucción por negligencia o cambios en el uso de la tierra.

Aunque el cambio es inevitable, muchos propietarios de monumentos históricos están preocupados por el futuro de sus propiedades y quieren garantizar la administración adecuada de estos recursos más allá de su tenencia. Para satisfacer esta necesidad, en 1966 el Estado de Virginia instituyó el Programa de Servidumbre de Preservación Histórica de Virginia, proporcionando una herramienta que permitiría a los monumentos históricos disfrutar de protección legal a largo plazo mientras permanecían en propiedad privada.

A través del programa de servidumbre, un propietario privado tiene la oportunidad de garantizar la protección perpetua de un recurso histórico importante sin renunciar a la propiedad, el uso o el disfrute de la propiedad. Si bien el monumento permanece en manos privadas y en las listas de impuestos, su existencia y trato comprensivo están garantizados para el beneficio de las generaciones futuras. Además, el dueño de la propiedad a menudo puede aprovechar los importantes beneficios financieros asociados con una donación de servidumbre.

Para obtener más detalles sobre las servidumbres de preservación histórica, visite los enlaces en el cuadro superior derecho de esta página. Además, para obtener una descripción general de la historia del programa de servidumbres, lea este artículo (2006) (Cuarenta años de preservación: el programa de servidumbre de Virginia) escrito por el ex historiador de arquitectura senior del DHR, Calder Loth.