Yes. The easement money you receive will be viewed as income by the IRS and capital gains tax must declared for the year due. You are strongly encouraged to seek tax advice from your accountant or legal counsel to determine your tax liability.
If you have further questions about the York County Agricultural Conservation Easement Program, please email Patty McCandless, Director or call at 717-840-7400, or write:
York County Agricultural Land Preservation Board
2401 Pleasant Valley Road
Suite 101 Room 145
York PA 17402