Conservation Easement (CE)


Landowners with CF listed land also subject to a sustainable forest conservation easement approved by the Michigan DNR pay a specific tax rate that is 15 cents less than the CF specific tax. The current tate is $1.15 per acre annually.

Section 2140, of the Natural Resources and Environmental Protection Act, 1994 PA 451, as amended (NREPA), defines a conservation easement as an interest in land that provides limitation on the use of land or a body of water or requires or prohibits certain acts on or with respect to the land or body of water, whether or not the interest is stated in the form of a restriction, easement, covenant, or condition in a deed, will, or other instrument executed by or on behalf of the owner of the land or body of water or in an order of taking, which interest is appropriate to retaining or maintaining the land or body of water, including improvements on the land or body of water, predominantly in its natural, scenic, or open condition, or in an agricultural, farming, open space, or forest use, or similar use or condition. A sustainable forest conservation easement must be granted in perpetuity to the State of Michigan, a political subdivision of the State of Michigan, or a charitable organization that meets the requirements of the internal revenue code and must be certified under a sustainable forestry certification program that uses independent third party auditors and is recognized by the Michigan DNR.