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Land Preservation |
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It is the RLT's intention to develop a preservation policy that
will protect what is the essence of Rensselaer County. In working towards this
goal, the RLT will preserve not only rare and unique areas of the County but
also common features that shape the basic structure of the County's landscape
and identity.
The RLT uses a number of tools to protect land. Primary
among these tools is accepting donations of land and conservation easements. In
special cases, the RLT may use bargain sales or full purchases to protect land.
Sometimes the RLT plays an intermediary role in protecting land for another
entity such as a government body. The RLT also seeks to protect land by alerting
landowners to unique features of their land, by introducing the public to
Rensselaer County's natural treasures, and by educating public officials of the
powers and tools available to them for land protection. These land protection
tools are explained in further detail in the RLT's publications entitled A
Landowner's Guide to Land Preservation Options and Questions and Answers
on Conservation Easements. Both of these publications are found
below.
In order to assess the importance of lands proposed for
preservation by the RLT, its Board of Directors has defined "qualities of
significance" by which land can be evaluated. The RLT will also use these
criteria to identify and target significant lands within the County, working
with their owners to protect them.
If you would like to explore options
for preserving your land and think it might fall within the RLT's criteria for
preservation, contact us for a land evaluation. Written reports outlining a
parcel's significant qualities and the reasons for accepting or declining it for
preservation are prepared by RLT Board members, its staff, of consultants. Lands
that do not meet preservation criteria can be donated to the RLT; proceeds from
their subsequent resale will support the RLT's land preservation
efforts.
The RLT's activities involve ongoing stewardship of donated
lands and easements. Stewardship activities are funded by contributions from the
general public, foundation, and donors of land and easements. Financial
contributions for land management, maintenance, monitoring, and improvements are
welcomed by the RLT and are tax-exempt as allowed by
law.
The following qualities of significance are
used by the Rensselaer-Taconic Land Conservancy to evaluate lands for
preservation:
Open Space
Natural,
relatively undisturbed areas such as woodlands; wetlands; meadows; farmland
fields; or publicly accessible areas such as parks, neighborhood green spaces,
community gardens, nature preserves, arboreta, or development
setasides.
Scenic and Aesthetic
Appealing view onto property
from prominent location, recreational area, road, or waterway. Viewshed from
property encompassing body of water, valley, mountains, or extended tract of
agricultural land. Property containing natural features with aesthetic appeal,
e.g. waterfalls, ravines.
Agricultural
Property currently in
productive agricultural or forestry use or has such potential. Property has high
quality agricultural soils present in size and configuration useful for
agricultural
purposes.
Historic/Archaeological/Cultural
Property containing
structures of historic, cultural, or architectural significance or containing
archaeological sites of important former activity.
Natural
Resources
Recreational/Educational/Scientific
Property
being used or has the potential to be used for recreational, educational, or
scientific purposes.
Size
Property of sufficient size so that
its features are likely to be sustained even if adjacent properties are
developed.
Location
Property located adjacent to other
preserved or likely-to-be preserved tracts of land. Property located in an area
targeted for preservation by the RLT. Property whose preservation would set an
important precedent or serve as a model for conservation development,
subdivision design, or a community not currently being served by the RLT.
Property buffering agricultural lands, wetlands, wildlife habitats, woodlands,
or other sensitive areas. Property that is one of few remaining preservable
parcels in a locality.
Acquisition of Land by the RLT
Two options are
available to a landowner if transfer of land to the Rensselaer Land Trust is
desired. These involve the transfer of title, which can take place immediately
or in the future.
1. The RLT can take full title to land in any of the
following ways:
1. What is a conservation easement?
A conservation
easement is a voluntary agreement to preserve land in perpetuity. Although filed
with the deed, it does not transfer land ownership, but rather spells out a
landowner's commitments to protect the existing character of his property. It is
a flexible document and may be written to protect land in accordance with the
landowner's wishes.
2. If I give a conservation easement, do I still
own and control my own property?
Yes. Only the specific use rights that
you choose to donate are removed from your property. You can still own, build
upon, sell, lease, mortgage, farm, or otherwise use your property consistent
with the terms of the conservation easement.
3.Does a conservation
easement require me to allow public access to my land?
No. The
conservation easement does not give the public any rights to your land unless
you decide to include such rights in your easement.
4. To whom is a
conservation easement given?
A conservation easement is enforced by the
organization or public body to which it is donated, by court action if
necessary. Some easements name another entity as a back-up enforcer in case the
original donee organization is unable or unwilling to ensure compliance with the
easement. If the original donee organization ceases to exist, the easement is
transferred to a similar entity which has the power to enforce it. The
organization which holds the easement is responsible monitoring it on a regular
basis to assure that the current landowner is complying with the terms of the
easement.
5. How is a Conservation Easement Enforced?
A
conservation easement is enforced by the organization or public body to which it
is donated. Some easements name another entity as a back-up enforcer in case the
original donee organization is unable or unwilling to ensure compliance with the
easement. If the original donee organization ceases to exist, the easement is
transferred to a similar entity which has powers to enforce it. The organization
which holds the easement is responsible for monitoring it on a regular basis to
assure that the current landowner is complying with the terms of the
easement.
6. What is the difference between a conservation easement
and a "deed restriction"?
A deed restriction (also called a "restrictive
covenant running with the land") is similar to a conservation easement, but
there are some significant differences. Conservation easements, established
under Article 49, Title 3 of the Environmental Conservation Law and Section 247
of the General Municipal Law, enjoy a special legal status. While deed
restrictions may in some circumstances be easily eliminated by the mutual
consent of landowners or court action, it is much more difficult to remove a
conservation easement.
Under Section 345 of the Real Property Law, deed
restrictions expire after 30 years unless that are recorded, whereas
conservation easements are valid in perpetuity. Also, deed restrictions may only
be enforced by adjoining landowners who directly benefit from them, while
conservation easements can be enforced by entities which do not own adjoining
land and do not necessarily derive an economic benefit from them. To assure
maximum effectiveness, a deed restriction and a conservation easement may be
used jointly, since enforcement by neighboring landowners may be advantageous
but is only possible through deed restrictions.
7. Can I donate a
conservation easement and still develop my land?
Yes. A conservation
easement can be used to control the number, location, and designs of buildings,
thus assuring a that a quality development plan is maintained in perpetuity.
Used in this manner, an easement may be able to enhance the value of each lot
created.
8. Can a conservation easement assure the protection of open
space set aside in a "cluster development"?
Yes. One of the biggest
concerns that towns have in approving cluster developments is that the land set
aside as "open space" today may be developed in the future. Requiring a cluster
developer to place a highly restrictive conservation easement on land set aside
as open space is the most secure way to protect it from development permanently.
It is also a tool that can be used to place the protected open space in the
private hands of one or more large estates or farms, rather than in a possibly
unwieldy homeowner's association.
Conservation easements can also be
used in connection with private roads. Many towns are unwilling to approve
private or town roads built to minimum specifications because of the concern
that as an area develops, the road system will require upgrading at the town's
expense. If towns require perpetual conservation easements limiting the total
number of units that can be served by such roads, they can approve these roads
without needing to worry about future over-development. The alternative is that
eventually the developer will build full-scale suburban roads, resulting in a
"cookie cutter" development that will totally destroy the existing open
space.
9. Will conservation easements reduce my property
taxes?
Maybe. Tax assessments are made by local assessors based on the
fair market value of property. In fact, much rural land is actually
underassessed relative to developed land, in recognition of the fact that
undeveloped land does not demand municipal services and that raising the
assessments of undeveloped land will tend to place development pressure upon
ready being assessed at less than fair market value. Logically, a highly
restrictive easement that reduces a property's market value should be reflected
in a lower assessment, but this decision falls within the discretion of the
local assessor.
Much land under easement already receives special tax
treatment through either the Agricultural Districts Law (Section 25AA of the
Agriculture and Markets Law) or the Forest Tax Law (Section 480-a of the Real
Property Tax Law). A conservation easement would have little impact on land
enrolled in these programs, since assessors are free to use their discretion
regarding easements, while the agriculture and forestry exemptions are
mandatory.
10. Are there other tax advantages in donating conservation
easements?
Yes. The principal advantage is the charitable deduction from
state and federal income taxes. A taxpayer may deduct as a charitable donation
the difference in value between the land before an easement is donated
(unrestricted value) and after it is donated (restricted value). If the easement
is highly restrictive, this could amount to a large tax deduction. In order to
qualify for the deduction, the land involved must meet certain IRS criteria to
establish public benefit, such as scenic enjoyment by the general public ,
preservation of natural ecosystems or historic sites, or public education or
recreation. Under the Alternative Minimum Tax provisions of the Tax Reform Act
of 1986, there is a strong possibility that a deduction could be limited to an
owner's "basis" (acquisition cost) in the land rather than the full fair market
value of the easement. Only a careful review with personal tax advisors will
reveal whether or not this will be a problem for individual landowners.
Easements can also result in significant estate tax savings as
well.
11. Won't conservation easements limit the availability of
needed housing?
No. Good planning dictates that new housing should be
concentrated in those areas best able to service it with roads, water, and sewer
facilities (infrastructure), and employment and shopping opportunities.
Conservation organizations do not accept easements on land that should more
appropriately be developed for housing. In those areas of the County where
large-scale development is appropriate, conservation easements will only be
accepted in connection with open space set aside as part of planned cluster
developments or to preserve scenic or ecologically sensitive areas such as
wetlands, stream corridors, and riverbanks, steep hillsides, etc. Most
conservation easements are placed on land in sparsely populated rural areas
where good planning requires the preservation of open space and the retention of
land in large tracts to keep agriculture a viable industry. A conservation
easement strategy goes hand-in-hand with capital improvements to infrastructure
to concentrate development in those areas best able to service it. In this way,
an adequate supply of housing, at high enough densities to be affordable, can be
created.
12. Don't conservation easements erode the tax
base?
Generally, conservation easements have little or no impact on the
real property tax base, particularly in the Hudson Valley. Easements may, in
some instances,, actually help stabilize and lower tax rates. One advantage of
using conservation easements is that land under easement remains in private
ownership and on the tax rolls, unlike publicly owned land.
In developed
communities, open land represents a negligible proportion of the tax base. Even
if a conservation easement were to result in a slight tax break for the
landowner, the impact on a tax base comprised mostly of residential and
commercial would be imperceptible. In rural communities, most land coming under
conservation easement already enjoys property tax benefits under either the
Agricultural Districts Law or the Forest Tax Law (see question #9), and the
conservation easement adds no further tax reduction. In any area, a small
reduction in the taxable valuation of eased property would be more than offset
by enhanced taxable value of the surrounding properties. It is common knowledge
that property surrounding parks and preserves commands premium prices.
Finally, Conservation easements provide important public benefits, not
only in the open space amenity they provide, but also fiscally. Keeping
haphazard development out of rural areas slows the growth in the property tax
rate. It has been documented that increased residential growth always brings
higher taxes, since demand for municipal services increases faster than the tax
base. Limiting the growth and channeling it toward existing population centers,
which can be accomplished using conservation easements, is the best way to
stabilize the tax rate. Providing local property tax relief would therefore
create an incentive for landowners to place conservation easements on their land
and would, far from eroding the tax base, help to keep local property taxes
down.
Questions and Answers on Conservation Easements comes from a handout produced by the Dutchess Land Conservancy and is reproduced with their permission.