Property Tax Appeal When You Have an Easement on Your Property
TL;DR
Utility, drainage, and access easements reduce your usable land area, which should reduce your assessed value. Many assessors do not account for easements when setting land values. Document your easement with the recorded instrument, show the affected area on a survey or plat map, and argue that the restricted portion of your lot should be valued at a discount. The larger the easement area, the bigger the impact on value.
Types of Easements That Affect Value
| Easement Type | Impact on Value | Common Issues |
|---|---|---|
| Utility easement | Moderate | Cannot build structures, limits landscaping |
| Drainage easement | Moderate to high | Wet areas, cannot grade or build |
| Access easement | High | Others drive across your property |
| Conservation easement | Very high | Permanent development restriction |
| Pipeline easement | High | Safety setbacks, restriction on use |
How to Use Easements in Your Appeal
- Get the recorded easement document. This shows exactly what is restricted and where.
- Show the affected area on a map. A survey or plat showing the easement area helps the board visualize the impact.
- Calculate the percentage of your lot affected. If 20% of your lot is in an easement, that portion should be valued at a significant discount.
- Find comparable sales. Properties without easements that sold for similar prices support an argument that your property, with its easement restriction, should be assessed lower.
Conservation Easements
Conservation easements permanently restrict development on all or part of your land. They can reduce the land value by 30-80% depending on the terms. If you have a conservation easement and the assessor has not reduced your land value accordingly, this is a strong basis for appeal.
Get Professional Evidence for Your Appeal
Our $79 Evidence Packet provides comparable sales analysis from multiple data sources, formatted and ready for your appeal hearing.