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Incentives for Land Conservation
Kristina
Sorensen
Department
of Natural Resources
Georgia
Land Conservation Program
Why Conserve Land in Georgia?
•Diversity of habitats ranging from mountains to barrier islands
•Georgia has over 4,400 species of plants and animals, and ranks as one=
of
the highest states
in the nation in biodiversity
•There are over 70,000 miles of rivers, streams, and lakes within=
the
state
•A rich cultural and historical heritage
•
Why Conserve Land in Georgia?
•Georgia is the 5th fastest g=
rowing
state in the U.S. and home t=
o 5 of
the fastest growing counties in the nation.
•Georgia is 3rd=
in the U.=
S. in
amount of land converted from
agriculture.
•A high rate of commercial forestland conversion an=
d associated ownership fragmentation.
<=
span
style=3D'font-size:88%;visibility:hidden'>•
Why Conserve Land in Georgia?
•Of Georgia’s 37 million acres, approximately 93% is priv=
ately
owned. Only 1% is owned by the
state.
••Voluntary conservation and
partnerships with private landowners is the KEY to conserving
Georgia’s natural resources for future generations.=
Conservation Incentives
•LOCAL:
–Conser=
vation
Use Valuation (CUVA)
•STATE:
–Georgi=
a Land
Conservation Program
–Georgia
Conservation Tax Credit
•FEDERAL:
–Expand=
ed
Federal Tax Incentives (2008-09)
–NRCS F=
arm
Bill Programs
COUNTY INCENTIVES
Conservation
Use Valuation Assessment (CUVA)
<=
span
style=3D'visibility:hidden'>•
<=
span
style=3D'color:yellow'>•Property tax reduction
•Property value =
is
determined by productivity of soils rather than FMV
=
•Administered by=
county
tax assessor so each county may have slightly different <=
/span>requirements. Contact your local county tax <=
span
style=3D'position:absolute;top:79.5%;left:8.98%;width:82.77%;height:6.75%'=
>assessor’s
office for more info.
CUVA
•Voluntary conservation cov=
enant
with the county for 10 years to keep land in current use
– agriculture, forestry, or environmentally sensitive lands
<=
span
style=3D'visibility:hidden'>•
<=
span
class=3DBB style=3D'position:absolute;left:-4.52%'>•Not permanent
protection
<=
span
style=3D'visibility:hidden'>•
<=
span
class=3DBB style=3D'position:absolute;left:-4.22%'>•Financial penal=
ties for
breaking covenant
<=
span
style=3D'visibility:hidden'>•
<=
span
style=3D'visibility:hidden'>•
Changes to CUVA
STATE INCENTIVES
•
•<=
/span>Georgia Land Conservation Program launched grants and loans- January, 2006
•
•=
Georgia Land Conservation Tax Credit Act signed into law - April, 2006
<=
span
style=3D'font-family:Arial;font-size:75%;mso-special-format:lastCR;display=
:none'>
![](3D"slide0062_image002.gif")
•<=
u>Low
Interest Loans (3%) to cities,
counties, state agenci=
es,
and qualified non-profit organizations for fee title or conservation easement purchases
<=
/span>
•=
Competitive
Grants to cities, counties, or
state agencies for fee ti=
tle or
conservation easement purcha=
ses
•=
State
tax incentives for voluntary
donations of conser=
vation
lands
•=
Consultation, referrals, and other technical support for those seeking to carry out land conservation <=
/span>initiatives
=
Georgia
Land Conservation Program -
=
What
Does the Program Offer?
<=
span
style=3D'font-family:Arial;font-size:75%;mso-special-format:lastCR;display=
:none'>
![](3D"slide0059_image003.gif")
50 Projects ……………… 64,604 acres
•
•=
Total state investment: $58 Million
•=
Total project value/cost: $200+ Million
•<=
/span>32 grants and 6 loans to DNR, cities, and counties=
•=
14 Conservation easement and 33 fee title <=
/span>acquisitions
•=
9 Outright gifts of property to the state
–<=
/span>
•
=
Georgia
Land Conservation Program -
=
Accomplishments
to Date
<=
span
style=3D'font-family:Arial;font-size:75%;mso-special-format:lastCR;display=
:none'>
![](3D"slide0060_image004.gif")
GLCP Funding
•Funds are appropriated by
legislature
–=
2006 - $5M for local grants, $45M for statewide grants, $55M for loans
–=
2007 - $5M for local grants, plus <=
span
style=3D'position:absolute;top:51.24%;left:16.66%;width:82.95%;height:6.75=
%'>additional $43M for statewide projects
–=
2008 - $5M for local grants, $5M for statewide projects
•=
•No dedicated source of
conservation funding (NC =3D $70 - $120M, FL =3D $300M)
Georgia Conservation Tax Credit
•Georgia’s newest conservation incentive, =
signed
into law in April 2006 and recently amended for 2008
•Encourages private landowner=
s to
conserve land through tax incentives and fosters <=
span
style=3D'position:absolute;top:71.5%;left:9.73%;width:85.2%;height:6.75%'>=
public/private
partnerships
•12 other states have similar
programs
What is the Tax Credit?
•=
A state Income Tax CREDIT of up to=
25% of the fair market value of donation &=
#13;
•=
•Credit capped at $250,000 for
individuals and $500,000 for corporations, $1M for partnerships
–
•Unused credit can carry forw=
ard
for 10 years
Eligibility for Tax Credit
•<=
/span>Must
be:
–A donation or bar=
gain
sale of permanently protected
land to a qualified organization
=
;
–A donation or bar=
gain
sale of a perpetual conservation
easement on property to a qualified organization
Eligibilty
•<=
/span>No
size limit or maximum acreage
•Must
be certified by the DNR to permanently protect “conservation purposes”
•
Ineligible Lands
•Areas already protected th=
rough
local government ordinances (e.g. stream buffers, zoning
restrictions, conservation subdivisions, etc.)
•Areas planned f=
or
active recreation facilities (e.g. golf courses and ballfields)&#=
13;
FEDERAL INCENTIVES
Federal Farm Bill Programs
•Direct cash payments and/or
Technical Assistance provided to landowner for voluntary
conservation practices
•“Easements/Agreements” are for specific periods
of time
•Most
programs do not provide for permanent =
protection of land
<=
span
class=3DBB style=3D'position:absolute;left:-4.57%'>•Administered by=
the
NRCS
<=
span
style=3D'visibility:hidden'>•
Federal Farm Bill
Management Assistance Programs
Management Assistance Programs
•=
Conservation Reserve Program (CRP)
–
•=
Environmental Quality Incentives Program (EQIP)
–
•=
Wildlife Habitat Incentives Program (WHIP)
Federal Farm Bill
Land Protection Programs
Land Protection Programs
•Wetland
Reserve Program (WRP)
•Farm and Ranchl=
and
Protection Program (FRPP)
=
;
Federal Tax Incentives for L=
and Conservation
•The IRS considers certain donations or bargain sales of property to be a charitable gift.
• Carry-forward for 5 years.
•For qualified
donations of land, taxpayers can DEDUCT up to 30% of the=
ir
AGI, up to the value of the
donation.
Expanded
Federal Tax Incentives
for Conservation Easements
(2008-2009 ONLY)
for Conservation Easements
(2008-2009 ONLY)
•Raises
the income tax DEDUCTION a landowner
(individual or corporation) can
take for donating a conservation easement
from 30% of their adjusted gross
income (AGI) in any year to 50%.
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2008-09 Federal Tax Changes
•Allows
qualifying farmers and ranchers =
to DEDUCT
up to 100% of their AGI
<=
/span>
•(Defined as indivi=
duals
or corporations wh=
ose
incomes from farming are greater
than 50% of AGI )
2008-09 Federal Tax Changes
•Extends the carry-forward period for a donor to take income tax deductions from 5 to 15 years.
• =3D more tax savings realized for lower =
income landowners
Additional Tax Incentives =
of Conservation
Easements
•Property Taxes - Conservation Easements may <=
/span>reduce the amount
of local ad-valorem taxes due by lowering the fair market value of the property. Landowners can ask to have their property re-assessed after completing a=
conservation easement, but valuation varies among =
county
tax assessors.
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Additional Tax Incentives =
of Conservation
Easements
•Estate Taxes – Can significantly lower the a=
mount of
estate taxes due to heirs by reducing the value of the estate. Consult an estate planner for more information.
For more Information:
•
•
•Kristina
Sorensen
•2065 Highway =
278
SE
•Social Circle=
, GA
30025
•Office:
770-761-3043
•
•
•
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