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Peter Reilly

Peter Reilly

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CPA and tax columnist—practical planning, compliance nuances, and case‑driven insights.

Easements Represent a Fractional Property Right, Valued Proportionally
Social•Apr 8, 2026

Easements Represent a Fractional Property Right, Valued Proportionally

https://t.co/C38z4vpXzp The ownership of land is a bundle of rights. When you donate an easement you are giving away part of the bundle not the whole bundle. So an easement will be worth a percentage of what was paid for the property recently.

By Peter Reilly