In my case i received money for an easement for a pipeline across my property. As I was not actually selling the land and I still have use of the surface but somewhat restricted. I didn’t feel I needed a value in anything pertaining to the actual selling of the land that would generate a capital gain. Also, it was a one time payment not like a lease. For instance I could not build a permanent structure in the easement corridor. In my case there was already a pipeline there they were replacing the old one. The result of that was they were actually putting the new line in a more friendly place for me. If in the future I want to add to the house I could, but to limited extent, but not violate the agreement.
