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When a conservation easement meets criteria spelled out in the Internal Revenue Code the owner may qualify for a tax deduction. For tax year prior to 2018 you can deduct interest on up to 1 million of debt used to acquire or improve your home.

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Such an easement usually limits the usefulness of the property and lowers its value.

. Under a conservation easement a propertys owner gives up the right to make certain changes to that property to preserve it for future generations. For most people the biggest tax break from owning a home comes from deducting mortgage interest. Check e-file status refund tracker.

Get your tax refund up to 5 days early.

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