BREAKING NEWS:
SIMMONS TAX COURT RULING AFFIRMED: Decision Confirms That Easements Given to The L'Enfant Trust Were Deductible and Valuable The loss in value of an eased property stems from“. . . the heightened financial burdens of an eased façade and L’Enfant’s affirmative enforcement of its easements.” United States Tax Court Judge Goeke 
IMPORTANT NEW COMMENTARY: DC COURT RULING SUPPORTS PRESERVATION EASEMENTS
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The L'Enfant Trust is a 501(c)(3), non-profit organization founded in 1978 to promote a public aesthetic in land use planning. The Trust creates and maintains programs to promote the beauty of Washington's urban environment. The Trust was a pioneer in the use of a unique and powerful preservation tool - the Conservation Easement. The easement is an enforceable promise, voluntarily made by a property owner and binding on all subsequent owners, that no change in the exterior appearance of a protected building will be made unless consented to by The L'Enfant Trust. |
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