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  "description": "<DIV STYLE=\"text-align:Left;\"><DIV><DIV><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>Historic preservation easements are voluntary legal agreements, typically in the form of a deed, that protect a historic property or cultural resource by placing restrictions on the development of, or changes to it. Under the terms of the easement, the property owner grants a portion of, or interest in the property to an organization whose mission includes historic preservation. Donation of an easement to preserve a certified historic structure or historically important land area qualifies as a charitable contribution for federal income and estate tax purposes.</SPAN></SPAN></P><P STYLE=\"margin:0 0 0 0;\"><SPAN /><SPAN /></P><P STYLE=\"margin:0 0 0 0;\"><SPAN><SPAN>Under the DC Uniform Conservation Easement Act of 1986, as amended in 1993 (DC Official Code Sec. 42-202.01), when a conservation easement has been registered with the District, written consent of the easement holder is required before the issuance of a construction permit for exterior work on the property or recordation of a land subdivision for its lot. Easements are registered by presenting proof of recordation to the Historic Preservation Office in the DC Office of Planning.</SPAN></SPAN></P><P /><P STYLE=\"margin:0 0 0 0;\"><SPAN /><SPAN /></P><P /><P><SPAN /></P></DIV></DIV></DIV>",
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  "issued": "2019-12-30T20:36:54.000Z",
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  "license": "https://creativecommons.org/licenses/by/4.0",
  "modified": "2026-09-20T23:45:25.000Z",
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  "title": "Historic Preservation Easements"
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