Contributed by: Preservation Action
Organization: Preservation Action
Dated Posted: September 16, 2026
Website: Visit External Site

The Internal Revenue Service (IRS) recently announcedthe establishment of the Office of Conservation Easements. This new office will centralize technical expertise and handle specialized tax, valuation, and procedural disputes involving conservation and historic preservation easements. As part of this transition, the IRS will end the current uniform settlement initiative, recognizing that the 'one size fits all' strategy is not well suited for the full range of conservation and historic preservation cases. In the announcement the IRS specifically recognized the important role conservation and historic preservation easements can play.

Preservation easements are an important tool to protect and rehabilitate historic sites, but a lack of clear guidance for utilizing preservation easements and an aggressive enforcement campaign hampered their use by the historic preservation community. This announcement comes as welcome news for historic preservation groups and historic property owners.

Taxpayers, practitioners, historic preservation organizations, and other stakeholders will be invited to engage directly with the new office to discuss a case resolution strategy with decision makers. Importantly, the new Conservation Office and the Treasury will work with Congress to advance their conservation and historic preservation objectives.

Preservation Action has long advocated for historic preservation easements as an essential tool for safeguarding historic places. We are encouraged by this announcement and look forward to continued collaboration with stakeholders to preserve the effectiveness of this important tool.