This study investigates the relationship between permanent land conservation–achieved through public or nonprofit acquisition of either land or conservation easements–and property tax bills.

The study examines the short-term effect of land conservation by calculating the tax increase caused by removing $500,000 of property value from the tax rolls in seven sample towns.

The study then correlates the residential property tax rate in each Massachusetts town with various measures of development and ruralness to demonstrate the long-term effects of land conservation.