Do I pay taxes on easement funds?

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 Eric Naylor, Director, at, or call  717-840-7400, or write: 

York County Agricultural Land Preservation Board
2401 Pleasant Valley Road
Suite 101 Room 145
York PA 17402

Show All Answers

1. What is an agricultural conservation easement?
2. How would purchasing agricultural conservation easements preserve agriculture?
3. Who determines the value of agricultural easements?
4. How long are the agricultural conservation easements for?
5. Can a farmer buy back the conservation easement?
6. What are the farmer's right's after selling the conservation easement?
7. What land is eligible for conservation easement sale?
8. Do I have to maintain a soil/water conservation plan on the farm?
9. How is farmland preservation in pennsylvania funded?
10. Who will ensure that the deed restrictions are maintained?
11. Must I apply every year?
12. Do I pay taxes on easement funds?