For many homebuyers, an easement is anything but easy to understand. This legal term often surfaces during the title search, after your offer has been accepted. That’s when you may learn that someone ...

You may think of an easement as just a right of way — that is given over your property — to a utility company for overhead power lines, phone cables or underground water pipes. Many properties have ...

An easement is the transfer of property rights to be used for a specific purpose. The property doesn't legally change hands during an easement, though the seller collects a fee for use of the land in ...

The Internal Revenue Service and the Treasury Department issued a notice Monday offering a safe harbor for the deed language in charitable conservation easements. The safe harbor in Notice 2023-30 ...

In the cases, the Tax Court determined the value of a conservation easement donated to charity using the comparable sales method instead of the discounted-cash-flow method.

Forbes contributors publish independent expert analyses and insights. Peter J Reilly is a Forbes contributor who covers taxes. Belair Woods LLC (TCM 2020-112, July 22, 2020) is one of a flurry of Tax ...

And in Arizona, easements run with the land, meaning they stay in place when the property changes hands, so a new homeowner ...