What is the consequence of a property owner's death while the property is under a conservation use covenant?

When a property owner passes away while the property is under a conservation use covenant, the covenant generally stipulates that the terms of the agreement should be maintained despite the change in ownership due to death. In such cases, the death of the property owner does not automatically trigger a breach of the covenant or penalties.

The conservation use covenant is designed to encourage the preservation of land for agricultural, forestry, or conservation purposes, often providing favorable tax treatment. If the property is inherited or transferred, the heirs or new owners can often continue to adhere to the terms set forth in the covenant without facing a breach. This allows for continuity of the conservation benefits that were intended to protect the land's use and value.

Other options, such as fines, immediate tax reassessment, or mandatory property sale, would typically result in a more punitive consequence than what is intended within the framework of conservation use agreements. Such severe actions would not align with the protective nature of these covenants, which focus on promoting long-term land conservation rather than penalizing heirs or new owners upon the original owner's death.