Here’s a primer on the subject of conservation easements for landholders, from RegisteredRep.com. From the article:
Twelve states currently provide tax credits based on a percentage of the dollar amount of a person’s donation. Some states, such as Colorado, make their credits transferable to other people as a tax incentive. The Colorado tax credit is up to a maximum of $350,000—among the highest credits available in the nation. Iowa has just instituted a state tax credit with a maximum of $100,000 based on 50 percent of the fair market value of a conservation easement donation. Note, though, that states also impose caps and limitations—so please check carefully.
More conservation easement coverage here.