Private landowners who share in our vision are the lifeblood of Catawba Lands Conservancy. It is those landowners, their love of the land and their commitment to wise stewardship that provides the spark to ignite our efforts. Moreover, their dedication and perseverance enables us to see each project through to completion. The Conservancy strives to assist landowners in achieving their personal vision for the future of their land by listening carefully to their desires and plans for their land and taking the time to walk the land with them to learn about its unique character. The Conservancy’s goal with each and every landowner is to build a strong, interactive partnership focusing on the perpetual protection of the land. We believe that kind of relationship is absolutely essential to achieving long-lasting and truly meaningful conservation. In order to achieve these goals, the Conservancy permanently conserves land in the following ways:
Conservation easements
The most powerful tool the Conservancy utilizes to preserve wildlife habitat, recreational areas, working farms and scenic lands is a voluntary land preservation agreement, called a conservation easement. A conservation easement is a voluntary legally binding agreement between a landowner and a qualified conservation organization, such as Catawba Lands Conservancy, that runs with the land perpetually and must serve a qualified "conservation purpose" providing a significant public benefit recognized by the Internal Revenue Service.
Conservation easements outline specific land-use restrictions in order to preserve conservation values, while allowing landowners to retain private ownership of the land. While the land trust holds the easement and has limited rights to inspect the property for compliance, the landowner continues to own the property and may manage it in any way that does not damage the areas or values protected by the conservation easement. The landowner maintains the right to use the property for all purposes allowed under local zoning ordinances so long as those uses are consistent with the conservation easement restrictions. The property may be sold, leased, mortgaged, and bequeathed just as with any other property, but it will always be subject to the conservation easement.
Conservation easements offer an option to landowners who do not wish to sell or develop their land. Generous income and estate tax benefits are available to donors of qualified conservation easements, and in North Carolina, a state tax credit program makes it possible for landowners to realize cash from their donation.
While each easement is customized, a generalized step-by-step guide for landowners who wish to donate a conservation easement to the Conservancy is available..
View the Conservancy’s model conservation easement .
Donation of land
An outright donation of land may appeal to landowners who wish to see their land conserved, but no longer have a use for the land, have no heirs or wish to reduce their property and estate taxes. All rights to the land are donated to the Conservancy. The donor may benefit from an income tax deduction for the full appraised value of the land and reduced estate taxes.
Bargain sale
If a landowner does not desire to donate property outright, it is possible to conduct a bargain sale of the property whereby the landowner chooses to sell the property to the Conservancy at a price below the fair market value. When the land is sold at less than the appraised market value, the bargain is considered a tax deductible charitable donation. The bargain gift must be recorded by a qualified appraiser for the landowner to receive a tax deduction.
Conservation buyers
An individual purchases the property and protects it with a conservation easement. The Conservancy protects the property,
while the landowner continues to own and manage the land. Learn more about
conservation buyers.
Landowners who conserve their property often are able to take advantage of tax benefits including a federal income tax deduction, state income tax credit, a reduction in estate taxes or potential property tax alleviation.
The
Open Space Protection Collaborative, a partnership among the Conservancy and five other conservation organizations, began in 2004 as an information source for attorneys, accountants, financial advisors and landowners to learn about conservation options. The collaborative is funded by the John S. and James L. Knight Foundation.