Easement Restrictions

The owner of a property subject to preservation easement assumes responsibility for securing the Connecticut Trust's approval before undertaking significant changes to the property, such as altering the buildings fenestration or adding an addition. The property owner submits a plan for the proposed change to the Connecticut Trust which then determines whether or not the change is compatible with the building's historic and architectural character. In the event a request is not approved, the Trust presents alternative solutions for the owner's consideration.

The owner also agrees to repair and maintain the property to the agreed-upon level of care, and to obtain adequate fire and liability insurance, listing the Connecticut Trust as an additional insured. The owner is responsible for using the property in a manner consistent with the preservation of the property's historic character.

Easement Length

The Internal Revenue Service allows charitable deductions to be taken only for the gift of perpetual easements. Easements may be granted for shorter periods if the donor does not wish to seek federal tax benefits.

Easement Donor

Any public, private or nonprofit owner of a historic property in fee simple may donate a preservation easement. An accountant with the I.R.S. regulations governing charitable contributions can determine the tax benefits for a specific donor.

Easement Recipient

The I.R.S. allows charitable deductions for the donation of preservation easements to "qualified organizations." Generally, these are defined as governmental units or eligible charitable organizations which have a "commitment to protect the conservation purposes of the donation and have the resources to enforce the restrictions." The Connecticut Trust for Historic Preservation, a private nonprofit 501(c)(3) charitable organization, is a qualified recipient of preservation easements. The Trust is one of the foremost statewide preservation organizations in the country. The Trust has operated a preservation easement program for more than twenty years and now holds easements on some nineteen properties, including an office building in New Haven (the former headquarters of Southern New England Telephone Company), condominium complexes in Norwich and New Milford, a number of single family houses, and open land that provides historic settings for early farmhouses in Ledyard and Ashford. The Trust also provides technical assistance, workshops, conferences, publications and advocacy in preservation matters. Further more, the Trust inspects each property annually, reviews proposed changes to its protected features, and arranges for arbitration, legal, or remedial action when necessary to guarantee the property's preservation.