Which, if any, of the following transactions will increase a taxing jurisdiction's revenue from the ad valorem tax imposed on real estate?

Question $17$ options:

A tax holiday issued $10$ years ago has expired.

A large propery owner issues a conservation easement as to some of their land.

None of the choices presented are correct.

A resident dies and leaves his farm to his church.

A bankrupt motel is acquired by the Red Cross and is to be used to provide housing for homeless persons.