Conservation Strategies
Landowners may
choose from a variety of legal strategies to protect their property
through the Kansas Land Trust. Conservation easements, land donations, and
bargain sales are ways to permanently transfer protection responsibilities
to KLT-either now, or as part of an estate plan.
While all Kansans benefit from preservation of natural surroundings,
participating landowners can benefit more directly. Landowners may
significantly lower their income and estate taxes, and local taxes may
also be affected. In addition, landowners gain assurance that their
cherished lands will be watched over beyond their lifetimes-all property
accepted for protection by KLT will be safeguarded in perpetuity.
Conservation Easements
A conservation
easement is a legal agreement between a landowner and an organization that
restricts the type and amount of development that may take place on the
landowner’s property. Each easement is tailored to fit the needs of the
property and the landowner’s intention for its use. The ownership of the
property does not change hands.
The landowner grants the easement to an
appropriate party such as the Kansas Land Trust, which in turn agrees to
monitor the management of the land to guarantee that the wishes of the
landowner are upheld. The terms of a conservation easement become a
permanent part of the title to the property. As with any easement, the
original owner and all subsequent owners are bound by the restrictions of
the easement agreement.
Frequently Asked Questions (FAQs):
What is a land trust?
How is land protected?
The land trust movement
The land trust advantage
Federal & State tax benefits
What is a conservation easement?
What is protected by conservation easements?
How do conservation easements relate to property rights?
Who can grant a conservation easement?
Who accepts or holds conservation easements?
Does a
conservation easement grant public access to land?
Does a conservation easement restrict a landowner's
ability to sell, develop, or bequeath land in the future?
How are
conservation easements enforced?
What is a Land Trust?
A land trust is a nonprofit, grassroots organization with a mission to conserve land and its resources. Willing landowners work with a land trust when they wish to permanently protect the valuable and unique qualities of their land.
A land trust provides many services to the landowner. It helps choose a protection strategy that meets the landowner's conservation and financial needs. Moreover, it is entrusted to legally enforce the landowner's chosen protection strategy forever.
How is Land Protected?
There are several strategies available to landowners who want to preserve their cherished lands. Most often, a landowner donates a conservation easement to a land trust. The conservation easement places mutually agreed upon protective restrictions on future uses of land and assigns responsibility to the land trust to enforce those protections forever, even when the ownership of the land changes. More infrequently, a land trust partners with public agencies to purchase an easement on particularly sensitive land.
The Land Trust Movement
The first land trust in the United States was founded before 1900; about 50 existed in 1950, and 300 in 1970. By 2006, more than 1,600 land trusts had protected 4.7 million acres of land. The earliest land trust examples—such as the "village improvement societies" of New England—were located in eastern states.
KLT staff and volunteers worked for the successful passage of the Kansas Uniform Conservation Easement Act in 1992. Today, active land trusts protect lands across Kansas and the prairies of the Midwest. The people supporting these efforts are strongly motivated by ideals and vision, yet their approach is pragmatic. They use their technical skills in real estate transactions, tax law, public relations, land management, conservation science, education, and administration in preserving special places.
The Land Trust
Advantage
The Kansas Land Trust is in the business of land protection. It accepts only conservation easements granted in perpetuity and is committed to upholding the terms of the easement, forever. While any landowner may attach conservation restrictions to a property title before transferring it, an owner who donates a conservation easement to the Kansas Land Trust can be assured that compliance with the identified protective goals will be strictly enforced. The easement property will be monitored regularly by KLT specialists. And, future owners cannot alter the land contrary to the owner's originally specified wishes—wishes that carry into the future.
Federal & State tax benefits
Federal policy recognizes that conservation of natural sites benefits the public. To encourage the practice, income tax deductions, affecting both federal and state taxes, are allowed for the value of a donated a conservation easement or for the value of property. However, the donation must be granted in perpetuity to a qualified conservation organization—such as the Kansas Land Trust—that organize and operate as nonprofit, tax-exempt, charitable corporations. Federal estate tax guidelines also allow the reduction of the inheritance tax obligation of estates, after donation of a qualified conservation easement. That said, land trusts are not in the tax business, so consult your tax advisor for professional advice on the benefits available to you!
What is a conservation easement? 
A conservation easement provides a practical, legal, and effective means for a private landowner to forever protect the significant conservation values of a property, while retaining title to the land itself. By defining and removing particular rights from the ownership of a parcel of land, the conservation easement creates permanent safeguards against future uses of the land that could damage or destroy its conservation values.
Each conservation easement is written specifically to address the needs and desires of the landowner, the natural characteristics of the land, and the conservation objectives of the protecting organization. Conservation easements are most often donated to nonprofit conservation organizations, such as the Kansas Land Trust, or to a governmental agency.
What is
protected by conservation easements?
Easements allow landowners to permanently protect lands that are significant because of their value as wildlife habitat, such as wetlands, forests, riparian areas, or prairies. They can be used to preserve open space, including farmland, scenic vistas, and recreational corridors. They may also allow limited development of a portion of land while preserving the natural or cultural resources on the same tract. Many easements have multiple benefits. A conservation easement on a riparian area, for instance, can protect wildlife habitat, enhance aesthetic and economic values of surrounding lands, provide for recreation, and improve flood control and water quality.
Each conservation easement is unique to the site and the landowner's goals and wishes. For example, a farmer might remove the right to pave over or build upon fertile fields. Some owners might welcome birdwatchers, while others might value complete privacy. A landowner with rare wildlife or plant species and habitat might restrict further development of any kind.
How do conservation
easements relate to property rights?
Every landowner is the holder of certain rights related to the use of
land and its resources. Historically, some of these rights-such as mineral
and timber rights-have been used, taxed, or transferred separately from
outright ownership. Road and utility easements also are examples of
modifications of the rights of exclusive ownership. A conservation
easement arises out of this principle of separating and modifying land
ownership rights.
A conservation easement is created by a landowner (the "grantor") who
desires to transfer certain rights to a conservation organization (the
"grantee"), under an agreement which prohibits the grantee's exercise of
those rights. Working cooperatively, the landowner and the grantee
identify appropriate uses for the land and detail activities that should
be prohibited. For example, a landowner may transfer the right to use a
property for residential development to the grantee. The grantee
organization then holds that right, but is prohibited by the terms of the
conservation easement from ever using it. Thus, it is assured that no
future owner will have the right to use the property for residential
development. Conservation easements are perpetual, restricting future land
uses regardless of who may own the land in the future.
Land subject to a conservation easement is still privately owned and
managed. All rights of ownership which have not been transferred to the
grantee may be exercised by the current owner. For example, a landowner
may transfer the rights to develop a property for commercial, industrial,
or multi-residential purposes while retaining rights to use the land for
farming or for the owner's personal residence.
Who can grant a
conservation easement?
Any owner of qualified property may grant a conservation easement. In the case of multiple ownership, all owners must consent to granting an easement.
Who accepts or holds conservation easements?
Under Kansas state law (K.S.A. 58‑3810 et seq.), a conservation easement may be held by a nonprofit conservation corporation, or by a federal, state, or local government. The Kansas Land Trust, which was incorporated in 1990, meets all of the qualifications of Kansas law as well as those imposed by federal law to qualify as a tax‑exempt charitable institution under section 501(c)3 of the Internal Revenue Code. The conservation easement becomes a permanent part of the title, recorded with the county Register of Deeds.
Does a
conservation easement grant public access to land?
The protecting property owner has the choice of whether access is
permitted on the land. A landowner may allow limited access for
educational or scientific purposes, but public access is not required by
the Kansas Land Trust as a condition of accepting a conservation easement.
However, KLT is obligated to arrange an annual visit to the site by its
representatives to assure compliance with the terms of the conservation
easement.
Does a conservation easement restrict a landowner's
ability to sell, develop, or bequeath land in the future?
Land protected by a conservation easement may be sold, bequeathed, or otherwise transferred at any time. An easement may apply only to certain portions of property, preserving open or wooded areas, for example, while permitting development of the remainder. If the landowner deems it appropriate, a property—or a portion thereof—protected by a conservation easement may be divided for purposes of limited or cluster development. Transfer of ownership will not affect the integrity or enforceability of the easement. Restrictions defined in the recorded conservation easement run with the title to the property forever, providing landowners an effective means of assuring long-term stewardship of their land throughout future generations of ownership.
How are
conservation easements enforced?
At the time a conservation easement is created, plant and wildlife inventories are added to photographic information to provide a document existing conservation values for future monitoring (a “Baseline Documentation Report”). Annual visits are arranged by the Kansas Land Trust in order to determine that the terms and conditions of the conservation easement are being honored.
If a violation is identified, the landowner is promptly notified, in accordance with procedures outlined in the conservation easement, and steps are taken to repair or correct any damage. The easement also defines the process to be followed to resolve disputes regarding an alleged violation of the easement. If necessary, KLT will take legal action to fulfill its conservation easement obligations.
An endowment of sorts (the “Stewardship Fund”) has been created to cover future expenses of monitoring, enforcing compliance with easement restrictions, and underwriting legal defense of the easement protections. Landowners putting land under conservation easement are requested to make a donation to the Stewardship fund to assure the resources will be available to protect their land far into the future.