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:
2. The
RLT can acquire land with "less than full title," while the former owner
or another party retains certain specified legal rights to the property.
Examples of land acquired with less than full title include a former owner
or other party retaining water, timber, and/or mineral rights; specified
access to the property; lifetime use of land; right of reversion (i.e., return
of title to previous owner if terms of donation are not met). The previous
owner may set deed restrictions on how the land is to be used in the future
by the RLT.
Conservation Easements to the RLT
A different and equally
important method of land preservation involves a landowner granting a conservation
easement to the RLT. A conservation easement is an agreement to preserve
land in perpetuity by limiting the activities that can occur on the property.
Although filed like a deed, an easement does not transfer land ownership,
but rather spells out a landowner's commitment to protect permanently the
existing character of the property. The RLT will work with a landowner
to prepare an easement that meets the landowner's needs and interests, while
also fulfilling the RLT's conservation objectives. For example, the landowner
might retain the right to limited subdivision or building construction or
to manage forests, graze animals, plant crops, or permit public access to
the property. The RLT assumes responsibility to monitor and enforce compliance
with the conditions of an easement.
For further information about easements, please request the RLT's publications: Model Conservation Easement, and State Law on Conservation Easements.
The RLT's Registry Program
The RLT employs another method
to help landowners achieve their land protection goals. This method is not
based on the acquisition of a legal interest in land, rather it is an informal
(not legally binding) agreement between the RLT and a landowner who is
committed to the preservation of important resource values of a property.
The landowner involved in the RLT's Registry Program may be considering
some other means of long-term protection for the property. By joining the
Registry Program, the landowner agrees to protect the natural (or other)
values of his or her land and to inform the RLT if any significant change
occurs, for example, if the owner decides to sell the property.
The RLT also works with landowners and governmental agencies on land use
planning and development issues. This includes the preparation of land use
proposals and inventories of significant landscape features, as well as technical
assistance in project review. We also can serve as a resource by offering
our Geographical Information System (GIS) capabilities. Finally, the RLT
works to advance its land protection mission by informing the public of the
significant natural resource values of Rensselaer County and of the opportunities
available to protect the County's unique features.
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.