The Conservation Tax Center
on the Land Conservation Assistance Network

There are a variety of conservation tax and estate planning tools available to private landowners that can help keep family farms, forests, ranches or landscapes viable resources and businesses for now and for years to come. Explore the different tax and estate planning tools that can help you preserve your land and business, and help prevent sprawl development. The information provided here should not be construed as legal or tax advice. We strongly suggest you contact a local attorney or professional to assist you before taking any action based on the content of this site.

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Explore the different tax and estate planning tools that can help you preserve your land and business, and help prevent sprawl development.

Conservation Easements

The most traditional tool for conserving private land, a “conservation easement” (also known as a conservation restriction) is a 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.
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Tax and Estate Planning

Having a well thought-out plan for who will own your land and how it will be managed after your death ensures that it will be successfully transferred to future generations without being sold or developed. It can also eliminate any tax liability.
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Like Kind Exchanges

The 1031 exchange, as it is commonly known, derives its name from the section of the Internal Revenue Code which explains the use of a tax deferred exchange. Through this code section, a taxpayer is allowed to defer capital gain tax on the sale and subsequent purchase of investment or business property if the transaction is structured correctly with the use of a qualified intermediary (QI).
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Federal and State Program Updates

Work On New Farm Bill May Last Into 2018
U.S. House and Senate lawmakers are still months away from passing a new Farm Bill. The legislation, which governs an array of federal agricultural and food programs, is set to expire in 2018.

https://www.landcan.org/newsroom/Work-On-New-Farm-Bill-May-Last-Into-2018/4246/

USDA Announces $17 Million to Support America's Beginning Farmers and Ranchers
Beginning Farmer and Rancher Development Program Aims to Develop a Strong, Diverse Next Generation of American Farmers; Supports Efforts to Bring Veterans and Socially Disadvantaged Entrepreneurs into Farming and Ranching.

https://www.landcan.org/newsroom/USDA-Announces-17-Million-to-Support-Americas-Beginning-Farmers-and-Ranchers/4192/

USDA Announces $235 Million Available for Innovative New Conservation Partnerships
Local coalitions can now apply for funding to improve soil health, preserve clean water, combat drought, and protect wildlife habitat.

https://www.landcan.org/newsroom/USDA-Announces-235-Million-Available-for-Innovative-New-Conservation-Partnerships/4173/

The USDA Released Agricultural Projections to 2022
The USDA has provided longrun projections for the farm sector for the next 10 years.

https://www.landcan.org/newsroom/The-USDA-Released-Agricultural-Projections-to-2022/3394/

Land Conservation News

Sage grouse avoids endangered listing
Wildlife officials announced Tuesday that the greater sage grouse does not need protection as an endangered species.

https://www.landcan.org/newsroom/Sage-grouse-avoids-endangered-listing/4190/

Colorado Seeks Federal Approval Of Sage Grouse Plan
Colorado is asking the federal government to approve a key part of the state's effort to protect the greater sage grouse, a "habitat exchange" that would let oil companies and others offset damage to the bird's habitat by financing improvements elsewhere.

https://www.landcan.org/newsroom/Colorado-Seeks-Federal-Approval-Of-Sage-Grouse-Plan/4191/