WHAT IS A LAND TRUST?
A land trust is a nonprofit, grassroots organization with a mission to
conserve land and its resources. Landowners may 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. It is entrusted to legally enforce the landowner's chosen
protection strategy forever.
How is Land Protected?
There are several strategies available through land trusts 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. Occasionally, a landowner may donate or sell parcels of land to a
land trust in order to place the land entirely in the trust's permanent
care.
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 2000, more than 1,200 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. Today, active land trusts protect lands along
the west coast, in the Rocky Mountains, across prairies of the Midwest,
and up and down trails and rivers in the East. 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.
KLT staff and volunteers worked for two years towards the successful
passage of the Kansas Uniform Conservation Easement Act, which allows
landowners to donate conservation easements to nonprofit
organizations.
National, State, and Local Endorsements
Land trusts follow strict state and federal guidelines to organize and
operate as nonprofit, tax-exempt, charitable corporations, in order to
provide tax benefits to donors. Federal policy recognizes that
conservation of natural sites benefits the public. To support that
activity, income tax deductions, affecting both federal and state taxes,
are allowed for a conservation easement or for the value of property,
provided that the donation is granted in perpetuity and to a qualified
conservancy organization-such as the Kansas Land Trust. Federal estate tax
guidelines also allow the reduction of the inheritance tax obligation of
estates after donation of a qualified conservation easement. And finally,
local real property taxes may be affected.
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. Sometimes, a land trust like
KLT works in partnership with another nonprofit organization or public
agency, maintaining easement integrity.
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 shall be monitored regularly by KLT specialists. And, future
owners shall not alter the land contrary to the owner's originally
specified wishes-wishes that carry into the future.
QUESTIONS & ANSWERS ABOUT
Conservation Easements
A conservation easement provides a practical, legally effective means
for a private landowner to protect forever the significant features of a
property, or a portion of a property, while retaining private ownership.
By defining and removing particular rights from the ownership of a parcel
of land, the conservation easement creates permanent safeguards against
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 owner, the natural characteristics of the land, and the
conservation objectives of the protecting organization. Conservation
easements are most often donated to nonprofit conservancy 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
also allow landowners to utilize 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 recreational activities,
and improve flood control and water quality.
Each conservation easement is unique to the site and its owner's
personal 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-public access is not required in
a conservation easement; the fortunate steward of a rare wildlife habitat
might restrict 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 by Kansas citizens in 1990, meets all of the qualifications
of this 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 in Kansas.
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 perpetuating their caring stewardship.
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 baseline
for future monitoring. 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 must be taken to repair 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.
A Stewardship Fund has been created to cover future expenses of
monitoring, enforcing compliance with easement restrictions, and
underwriting legal defense of the easement protections.