Basic Information on Conservation Easements
The following is intended to be of use to landowners who wish to consider setting up a conservation easement on all or part of their
property. Its accuracy is not guaranteed and it does not replace professional, legal, or tax advice which should be sought before setting up
such an easement. Consult your individual tax advisor for an analysis of your options.
A conservation easement is a legal agreement a landowner enters into to limit the type and amount of development rights on all or
part of his property. Generally, people who want to protect all or part of their property in its present state, or restore it to a more
natural state, may consider establishing a conservation easement. A legal document with recorded deed restrictions is used to define
how development rights on the particular property will be limited—for example, can the land under the easement still be farmed, or will
it be left in or restored to a natural state? The restrictions are flexible, and they may be tailored to the needs of individual landowners.
However, these restrictions almost always attach to the land forever. While the land may go from owner to owner, the conservation
easement remains with the parcel forever.
Each easement must be “held” by a nonprofit or governmental organization. This organization doesn’t own the land—the landowner
still owns it and controls access to it—but the organization has the responsibility to monitor the easement, that is, to visit at least
annually to be sure the conditions of the easement are still being met. Little River Wetlands Project will consider holding an easement
on land (especially wetland) within its project area: the Little River valley southwest of Fort Wayne. Other organizations such as
ACRES Land Trust (260-637-2273) and Wood Land Lakes (260-665-3211, ext 5) may be willing to accept such easements on other
natural land or land that is to remain farmland.
Besides the pleasure of knowing that one’s land will almost surely be protected from development forever, there are possible tax
benefits to setting up a conservation easement. Your property taxes may go down because the land is worth less than it would be if
the land could be developed (built on). Additionally, the property owner may be able to deduct the difference in price between the
appraised value of the land before and after entering into the conservation easement as a charitable donation for income tax
purposes. Land under an easement may also be appraised lower as part of the landowner’s estate, which might assist with “keeping
the land in the family” after death.. These often significant tax benefits are evaluated on a case by case basis. Careful legal
consultation is always a part of conservation easement planning.
If you would like to discuss a possible conservation easement with LRWP staff, please call our office at 260-478-2515.
Conservation Easements and LRWP
In December, 2006, LRWP accepted its first conservation easement on private property (see write-up on conservation easements
above). The landowners chose to protect 140 natural acres of their 160-acre property including a wetland, an old-growth forest, and a
fully restored tallgrass prairie. Located on the banks of the Little River, this property also features geologically interesting topography
such as a sand dune and huge rocks left by ancient glaciers.
In March, 2008, LRWP held a meeting of landowners primarily from Huntington County to offer information about conservation
easements and assistance to those interested in finding out more. Approximately 20 people attended, and several are currently
working with LRWP to determine whether they wish to set up such easements. A similar meeting may be held in Allen County at a later
time.
Other Landowner Assistance
LRWP has in the past offered information or advice to several schools and other community organizations who wished to restore
areas of their property to a more natural state. Staff and volunteer time for such help is limited, and may consist of referrals to
appropriate government or private entities expert in these matters. We are glad to serve as a source of information about resources
available insofar as possible.
Little River Wetlands Project assists landowners with their own conservation efforts to the degree our staff or expert volunteers have time
available. Most important as a means of such help is the conservation easement.
Other Resources
Wetland Reserve Program
www.nrcs.usda.gov/Programs/WRP/
www.nrcs.usda.gov/programs/wrp/states/in.html
Farming Conservation Programs
www.nrcs.usda.gov/programs/
Forest Conservation
www.ces.purdue.edu/extmedia/fnr/fnr-201.pdf
Conservation Easements
www.ces.purdue.edu/extmedia/ID/ID-231/ID-231.pdf
Allen County Partnership for Water Quality
www.acwater.org/
Other Non-profits working with landowners in our area
Wood Land Lakes - www.wood-land-lakes.org/
ACRES Land Trust - www.acreslandtrust.org/
The following is intended to be of use to landowners who wish to consider setting up a conservation easement on all or part of their
property. Its accuracy is not guaranteed and it does not replace professional, legal, or tax advice which should be sought before setting up
such an easement. Consult your individual tax advisor for an analysis of your options.
A conservation easement is a legal agreement a landowner enters into to limit the type and amount of development rights on all or
part of his property. Generally, people who want to protect all or part of their property in its present state, or restore it to a more
natural state, may consider establishing a conservation easement. A legal document with recorded deed restrictions is used to define
how development rights on the particular property will be limited—for example, can the land under the easement still be farmed, or will
it be left in or restored to a natural state? The restrictions are flexible, and they may be tailored to the needs of individual landowners.
However, these restrictions almost always attach to the land forever. While the land may go from owner to owner, the conservation
easement remains with the parcel forever.
Each easement must be “held” by a nonprofit or governmental organization. This organization doesn’t own the land—the landowner
still owns it and controls access to it—but the organization has the responsibility to monitor the easement, that is, to visit at least
annually to be sure the conditions of the easement are still being met. Little River Wetlands Project will consider holding an easement
on land (especially wetland) within its project area: the Little River valley southwest of Fort Wayne. Other organizations such as
ACRES Land Trust (260-637-2273) and Wood Land Lakes (260-665-3211, ext 5) may be willing to accept such easements on other
natural land or land that is to remain farmland.
Besides the pleasure of knowing that one’s land will almost surely be protected from development forever, there are possible tax
benefits to setting up a conservation easement. Your property taxes may go down because the land is worth less than it would be if
the land could be developed (built on). Additionally, the property owner may be able to deduct the difference in price between the
appraised value of the land before and after entering into the conservation easement as a charitable donation for income tax
purposes. Land under an easement may also be appraised lower as part of the landowner’s estate, which might assist with “keeping
the land in the family” after death.. These often significant tax benefits are evaluated on a case by case basis. Careful legal
consultation is always a part of conservation easement planning.
If you would like to discuss a possible conservation easement with LRWP staff, please call our office at 260-478-2515.
Conservation Easements and LRWP
In December, 2006, LRWP accepted its first conservation easement on private property (see write-up on conservation easements
above). The landowners chose to protect 140 natural acres of their 160-acre property including a wetland, an old-growth forest, and a
fully restored tallgrass prairie. Located on the banks of the Little River, this property also features geologically interesting topography
such as a sand dune and huge rocks left by ancient glaciers.
In March, 2008, LRWP held a meeting of landowners primarily from Huntington County to offer information about conservation
easements and assistance to those interested in finding out more. Approximately 20 people attended, and several are currently
working with LRWP to determine whether they wish to set up such easements. A similar meeting may be held in Allen County at a later
time.
Other Landowner Assistance
LRWP has in the past offered information or advice to several schools and other community organizations who wished to restore
areas of their property to a more natural state. Staff and volunteer time for such help is limited, and may consist of referrals to
appropriate government or private entities expert in these matters. We are glad to serve as a source of information about resources
available insofar as possible.
Little River Wetlands Project assists landowners with their own conservation efforts to the degree our staff or expert volunteers have time
available. Most important as a means of such help is the conservation easement.
Other Resources
Wetland Reserve Program
www.nrcs.usda.gov/Programs/WRP/
www.nrcs.usda.gov/programs/wrp/states/in.html
Farming Conservation Programs
www.nrcs.usda.gov/programs/
Forest Conservation
www.ces.purdue.edu/extmedia/fnr/fnr-201.pdf
Conservation Easements
www.ces.purdue.edu/extmedia/ID/ID-231/ID-231.pdf
Allen County Partnership for Water Quality
www.acwater.org/
Other Non-profits working with landowners in our area
Wood Land Lakes - www.wood-land-lakes.org/
ACRES Land Trust - www.acreslandtrust.org/
Little River Wetlands Project assists landowners with their own conservation efforts to the degree our staff or expert
volunteers have time available. Most important as a means of such help is the conservation easement.
volunteers have time available. Most important as a means of such help is the conservation easement.
| About Us | Contact Us | Donate | Volunteer | Trail Maps | Little River Valley | Site Map | Photo Credits © 2009 Little River Wetlands Project |
| Trillium at the site of our first conservation easement (B.Yankowiak) |
