We are currently working with landowners who have asked us to consider conservation easements on their property. If you have property in the Baker River or upper Pemigewasset valleys that you would like protected from development by a conservation easement or other means, please contact us. We would be pleased to discuss the possibilities with you without any obligation on your part.
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The Pemi-Baker Land Trust will evaluate each project on its own merits, carefully examining each property, the values which would be conserved, and the public benefit of protecting the property.
What is a Conservation Easement?
A conservation easement (sometimes also referred to as a conservation restriction) is a voluntary, legal agreement between a landowner and a land trust or government agency that permanently limits uses of the land in order to protect its conservation values. It allows you to continue to own and use your land and to sell it or pass it on to heirs.
When you donate a conservation easement to a land trust, you give up some of the rights associated with the land. For example, you might give up the right to build additional structures, except in designated areas for that purpose, while retaining the right to grow crops or harvest timber. Future owners also will be bound by the easement's terms. The land trust is responsible for making sure the easement's terms are followed on a long-term basis.
Conservation easements offer great flexibility. An easement on property containing rare wildlife habitat might prohibit any development, for example, while one on a farm might allow continued farming and the building of additional agricultural structures. An easement may apply to just a portion of the property, and may or may not allow public access – it is up the landowner.
Benefits Of Conservation Easements
A landowner sometimes sells a conservation easement, but usually easements are donated. If the donation benefits the public by permanently protecting important conservation resources and meets other federal tax code requirements it can qualify as a tax-deductible charitable donation. The amount of the donation is the difference between the land's value with the easement and its value without the easement. Placing an easement on your property may or may not result in property tax savings.
Perhaps most important, a conservation easement can be essential for passing land on to the next generation. By removing the land's development potential, the easement lowers its market value, which in turn lowers estate tax. Whether the easement is donated during life or by will, it can make a critical difference in the heirs' ability to keep the land intact.