Spring 2008 - Columbia Land Conservancy

CONSERVANCY NEWS/SPRING/SUMMER/2008
SPRING/SUMMER/2008/CONSERVANCY NEWS
C O N S E R VA T I O N E A S E M E N T S
What is a
Conservation Easement
A conservation easement is a tool that allows a
landowner to permanently protect his/her land
through a legal agreement, written in the form of
a deed. Through the conservation easement, a
landowner donates the majority, or entirety, of the
property’s development rights to a qualified nonprofit
land trust or governmental entity. There are
six important points to understand about CLC’s
conservation easements:
1) The property is still owned by the easement
donor. The landowner can sell, lease, bequeath,
or mortgage land protected by a conservation easement.
The landowner can still farm or conduct
conservation forestry on the land, in addition to
home-based businesses and rural enterprises
(assuming that zoning allows for this) and is not
required to allow public access.
2) They often entitle landowners to significant state
and federal income tax deductions. For donated
easements, the landowner may be able to deduct the
value of the conservation easement against as much
as 30 percent (and in some cases 50 percent) of their
adjusted gross income for up to six years, beginning
in the year the easement is donated. Pending new
federal rules may allow significantly increased tax
benefits. However, if a landowner protects only
a portion of the property, the deduction may be
substantially reduced (the landowner should discuss
this with his/her financial advisor).
being protected. It should be noted that the more
residential buildings retained under the terms of the
easement, the smaller the landowner’s tax deduction
likely will be.
4) The property stays on the tax rolls. Landowners
may work with the town assessor to determine if the
easement warrants a reduction of property taxes.
Many communities in the country are recognizing
that conserved land helps balance open space and
development which, in turn, helps maintain a strong
fiscal base in a municipality.
A conservation easement does not necessarily lead
to lower property taxes in Columbia County, and in
most cases it has not done so. However, a landowner
may choose to place some or all of the land under
the Agricultural or Forestry “current use” programs
and receive a property tax reduction as provided
in those programs. A New York State Tax Credit is
available to landowners whose land is restricted by
a conservation easement that provides an annual
refund of 25% of the property taxes paid on that
land, up to $5,000 per year.
5) They are tailored to meet each landowner's individual
vision for his/her land. All landowners who
protect their land with a conservation easement
work closely with the Conservancy to develop a plan
that meets their conservation goals and need for
future development. Public access is not required.
However, some landowners elect to establish a
public trail as part of their conservation easement.
This generally increases the potentially available
income tax deduction.
Planning for the Future.
During the past 15 months, CLC
has been engaged in an intensive
strategic planning process. Under
the guidance of Linda London, of
London Associates, six board and
staff work groups have endeavored
to re-focus the work of the
Conservancy to better serve the
conservation needs and desires of
the community. Our new five-year
strategic plan was approved by the
Board of Trustees on April 19, 2008
and will be rolled out to the public
by mid-year. The substance of this
plan, however, is already incorporated
into our 2008 work goals.
Conservation Strategy
This year, CLC will be dedicating
significant resources to compiling a
comprehensive natural resource
inventory of the county. The information
gathered will be analyzed
using computer mapping software
known as a geographic information
system (GIS). The results will help us
evaluate and prioritize potential conservation
projects throughout the
county. This information will also
be shared with town and county
boards and organizations. Grants
from the Ellsworth Kelly Foundation
and the Land Trust Alliance Partnership
Program will pay for this strategic
conservation plan.
Agricultural Support
Agriculture is vitally important to
the local economy and has been a
defining force in shaping Columbia
County’s countryside. Working
with local farmers to identify ways
in which the Conservancy can help
agriculture thrive is central to our
mission. From securing funding for
farmers through the New York State
Farmland Protection Program
(see page 6) to finding ways to put
fallow land back into production,
CLC sees the value in supporting
agriculture as a means of conserving
our landscapes.
Community Resource
Towns throughout the county are
examining what they can do to
help shape the future of their communities.
In almost every case,
community surveys reflect that
what people like and want to maintain
about their towns is the rural
character, farms, and open spaces.
Our staff is frequently called upon
to share perspectives and insights
on approaches municipalities can
employ to retain the desired land
use patterns. CLC will continue to
promote sound land use planning
and practices that will help communities
guide growth so as to be
compatible with the conservation
of the natural resources the county’s
farms and wildlife depend on.
In response to the community
feedback we received during the
strategic planning process, CLC will
be stepping up its communication
with our members and the general
public. We will be looking for new
opportunities to learn what the
conservation needs of the community
are and to broaden public
awareness of what CLC has to offer.
This is just a brief overview of the
highpoints of CLC’s strategic plan
for the next three years. As the goals
and objectives of this plan are implemented
in the coming months, it is
the feedback we receive from local
leaders in farming, town and county
government, conservation, and our
membership that will guide our
efforts to save the farms, forests,
and landscapes that make Columbia
County so special.
S T R A T E G I C P L A N U P D A T E
Conservation easements give landowners the ability to create a lasting conservation plan for their land.
3) They do not prohibit all development. A limited
number of residential buildings, including supporting
structures (e.g., recreational buildings, guest
houses, tennis courts, agricultural structures,
garages, storage sheds, swimming pools, etc.) may
be allowed. Future development is located to minimize
any negative impact on the land resources
6) The Conservancy staff and Board will maintain
confidentiality. All easement negotiations are confidential
unless the landowner requests that we
inform identified individuals in the community.
The easement becomes public knowledge after it is
completed and filed at the County Clerk’s office.
Support Local Conservation: Become a member.
Conservation in Columbia County is at a critical point. CLC has the opportunity to expand its role supporting
the conservation vision of the community. With the support of our members, we will continue to serve
as a conservation resource for Columbia County; hosting 175 free outdoor education programs, providing
access to 3,000 acres of scenic natural areas, and accepting and stewarding conservation easements for private
landowners while implementing exciting new initiatives under our strategic plan. For information on becoming
a member, please contact Marcia Cary at 518-392-5252 ext. 202, or email Marcia@clctrust.org.
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