1. Randolph, Ch. 15

2. Conservator Acreage (millions) Federal Gov't40265% State Gov't8514% Local/Regional Gov't25 - 5012% Land Trusts234% Private Land Conservation366%

3. http://strangemaps.wordpress.com/2008/06/17/291-federal-lands-in-the-us/

4.  Public Federal, State, Regional and Local Agencies  Private Land Trusts Private Ownership

5.  Feds Public Lands Funding for Acquisition  Federal lands  Matching grants for state & local government Incentives and Regulation Land Retirement  Conservation Reserve Program (rent $ for “retirement)  Sod- and Swampbuster (disqualification from $$)

6.  State and Local Land Acquisition Farmland Protection Green Infrastructure Programs Land Conservation

7.  Land Trusts Non-profit Purchases land Negotiates Easements Monitors  Examples NCNR TNC

8.  Fee-Simple  Easement  Development Rights  Purchase with Leaseback  Lease  Undivided Interest

9.  Sale  Bargain Sale  Donation  Bequest  Exchange  Eminent Domain  Tax Foreclosure

11.  An easement allows the exercise of rights on another’s property Property illustrated as a bundle of sticks Executed as a deed The deed describes the parameters  Parties  Restrictions  Gained rights

12.  Most conservation easements are voluntary But… in certain circumstances it depends on who you ask  May be gladly entered into  Donations  Tax benefits  Some may feel coerced  Thrown in as an incentive for a permit approval

13.  The Parties Grantor  Property owner  Grants easement to another party  Gives up certain property Grantee  A qualified conservation organization  A Public Agency  Gains rights to enforce and monitor easement

14.  Preserves status of land  In most cases, leaves land in private ownership (and continued partial use)  Can be as flexible as need be Whole or part of parcel / lot Restrictions can be negotiated among parties Can be sold or donated

15.  State Conservation Tax Credits A response to perceived federal ineffectiveness Not all states allow such credits Provides greater flexibility to owners regarding tax benefits (relative to federal benefits)

16.  SCTCs based on three types of valuation Calculation of tax credit value Caps on maximum values Number of years one may rollover the credit

17.  Calculation of credit value Based on the decrease in market value  In NC: 25% of fair market value of donated property interest Based on negotiation costs Property tax value  Local tax written off of state tax liability

18.  Caps on maximum value No limit (South Carolina) High Limits  North Carolina ($500,000 for individuals and corporations)  Colorado ($375,000) Low Limits  Maryland ($80,000)

19.  Carry-forward periods Allows beneficiary of credit to use credit over a period of years 5 years is most typical $50,000 benefit -- $10,000 annual tax liability  Can get rid of state tax liability over a five year period

20.  Income Tax Charitable Contribution Deductions Based on the reduction in the land’s value after easement Up to 50% of adjusted gross income Up to 100% for farmers & ranchers 16 year carry-forward period

21.  Sample preservation agreement between a property owner and the Saginaw Basin Land Conservancypreservation agreement

25.  An accounting method for open space and environmental resources And  Specific Technology to reduce environmental impact of development

26.  Hubs  Links

27.  Center for Neighborhood Technology Center for Neighborhood Technology

30. http://www.humannature.cc/documents/GI_Louisville_MSD_Focus_Areas.pdf

31. http://greenerloudoun.wordpress.com/

32. http://designturf.blogspot.com/2006/05/green-roofs.html http://www.buffalo.edu/ub2020/plan/phase2_downtown_green.html

33. http://oldstersview.files.wordpress. com/2006/12/rubbersidewalk1.jpg http://echostudiochicago.com/learn/green-infrastructure http://www.lowimpactdevelopment.org/

34. http://www.cnt.org/news/2008/09/26/cnt-green-infrastructure-out-weather%E2%80%99s-the-storm-of-the-century/`

35. http://02c74fa.netsolhost.com/wp-content/uploads/2008/12/green-alley.jpg