WHAT IS A LAND TRUST?

A land trust functions by protecting and conserving ecologically significant natural areas, streams, landmarks, and cultural resources for current and future generations.

Land trusts work with community partners to create healthy and sustainable natural environments through land donations, conservation easements, or purchases.

WHY ARE LAND TRUSTS IMPORTANT?

Hundreds of millions of birds cross the gulf each year and travel along the Mississippi Flyway with 2.5 million stopping in Louisiana daily to feed and rest.

Woodlands Conservancy’s managed properties provide habitat for several species of conservation concern (SCC) as classified by the Louisiana Wildlife Action Plan and species of continental importance as classified by Partners in Flight.

The continued loss of Louisiana’s wetlands combined with relative sea level rise mean that Woodlands Conservancy’s lands are expected to be one of the largest forested land masses between open water and the city of New Orleans within the next 35-50 years.

The value of the habitat provided by Woodlands Conservancy’s lands for migratory birds makes preserving, restoring, and enhancing Louisiana’s remaining coastal forests.

Educating the next generation of leaders and property owners about their value in this process and fostering their development as environmental stewards of their lands is one of the best ways to ensure the protection of Louisiana’s coastal forests in the future.

LANDOWNER OPTIONS

Land can be protected through fee ownership or through a conservation servitude. Alternative options for interested landowners include donating development rights, selling development rights, or a bargain sale.

PROPERTY CONSIDERATIONS FOR LAND DONATION

• Property contains very sensitive natural resources

• Public use is a significant conservation objective

• Resources on the property require intensive management

• Surrounding lands are owned in fee by the land trust or other conservation organization or agency

CONSERVATION SERVITUDES

One of the most traditional tools for conserving private land is a Conservation Servitude. An easement/servitude is a legal agreement between the landowner and the land trust that limits the uses of the land in order to protect its conservation values.

For example, land identified as being a critical wildlife corridor between areas of development may prohibit development, while an easement on a working farm might allow the addition of agricultural structures.

A servitude may apply to all or a portion of a property and need not require public access. The land trust is responsible for ensuring that the terms of the servitude are followed in perpetuity.

A Conservation Servitude allows a landowner to continue to own and use their land, but if they no longer wish to own the property they can sell it, pass it on to heirs, or donate it to the land trust.

If the donation benefits the public by permanently protecting important conservation resources and meets other federal tax code requirements, it may qualify as a tax-deductible charitable donation.

PROPERTY CONSIDERATIONS FOR CONSERVATION EASEMENTS

• Private ownership is compatible with the conservation objectives

• The land trust has the capability and finances to monitor and enforce the servitude

• Restrictions may be put in place to protect the resource

• Conservation objectives may include productive use

PROPERTY CONSIDERATIONS FOR LAND DONATION

• The property contains very sensitive natural resources

• Public use is a significant conservation objective for the land

• There are resources on the property that may require intensive management

• The lands surrounding the property are owned in fee by the land trust, another conservation organization, or an agency

POTENTIAL TAX BENEFITS

One of the most important benefits of a conservation servitude is the ability to pass undeveloped land on to the next generation.

By removing the land’s development potential, the servitude typically lowers the property’s market value and in turn the potential estate tax.

Whether the servitude is donated during the property owner’s life or through a will, it can make a critical difference in heirs’ abilities to keep the land intact.