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.

Servitudes de préservation

Informations

Protéger les monuments historiques de Virginie

Les monuments historiques de Virginie sont des ressources irremplaçables. Ils sont des témoins tangibles de la diversité de l'histoire et des traditions de l'État. Nos bâtiments, quartiers, paysages et sites historiques sont essentiels à l'identité particulière de la Virginie et améliorent la vie de nos citoyens et de nos innombrables visiteurs.

Si l'avenir de nombreux lieux célèbres a été assuré par leur transformation en musées ou autres types d'équipements publics, la plupart des monuments de Virginie restent la propriété de particuliers et sont donc exposés à la perte ou à la destruction par négligence ou par changement d'affectation des sols.

Bien que le changement soit inévitable, de nombreux propriétaires de monuments historiques s'inquiètent de l'avenir de leurs biens et souhaitent assurer une bonne gestion de ces ressources au-delà de leur mandat. Pour répondre à ce besoin, le Commonwealth de Virginie a mis en place, à l'adresse 1966, le Virginia Historic Preservation Easement Program, un outil permettant aux monuments historiques de bénéficier d'une protection juridique à long terme tout en restant la propriété d'un particulier.

Grâce au programme de servitude, un propriétaire privé a la possibilité de garantir la protection perpétuelle d'une ressource historique importante sans renoncer à la propriété, à l'utilisation ou à la jouissance de la propriété. Bien que le monument reste entre les mains d'un particulier et sur le rôle d'imposition, son existence et son traitement sympathique sont garantis pour les générations futures. En outre, le propriétaire peut souvent bénéficier d'avantages financiers importants associés à un don de servitude.

Pour plus d'informations sur les servitudes de conservation historique, consultez les liens en haut à droite de cette page. Pour une vue d'ensemble de l'histoire du programme de servitude, lisez également cet article (2006)(Forty Years of Preservation : Virginia's Easement Program) rédigé par Calder Loth, ancien historien principal de l'architecture au DHR.