Download or read book Tax Incentives for Land Use Conservation and Preservation written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2003 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Incentives for Land Use Conservation and Preservation written by United States. Congress and published by Createspace Independent Publishing Platform. This book was released on 2018-02-18 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax incentives for land use, conservation, and preservation : hearing before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means, House of Representatives, One Hundred Seventh Congress, second session, April 30, 2002.

Download or read book Impact of Tax Law on Land Use Conservation and Preservation written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2001 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Incentives for Land Use Conservation and Preservation written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures and published by . This book was released on 2003 with total page 79 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Tax Guide to Conservation Easements written by C. Timothy Lindstrom and published by Island Press. This book was released on 2012-09-26 with total page 301 pages. Available in PDF, EPUB and Kindle. Book excerpt: Voluntary land conservation, resulting from increasingly alluring tax benefits, has significantly changed the face of land use in the United States and promises to have an even more significant influence in the future. There are more than 1,500 land trusts in the U.S. today, involving millions of acres of land that have been permanently protected by conservation easements. Most of these land trusts depend heavily upon the significant income or estate tax benefits offered by the federal tax code as an incentive for voluntary land conservation. However, only a very small percentage of land trust personnel, landowners or their advisors, or even government officials, fully understand the complexity of the requirements for these tax benefits. This is a comprehensive book on the tax benefits of the charitable contribution, or bargain sale, of a conservation easement. It provides a detailed explanation of the complex and extensive requirements of the federal tax code and related concepts, including the rules governing the operation of tax-exempt organizations such as land trusts. Clearly written, systematic in its coverage, it is intended to be of value for anyone who deals with land trust issues, including land trust staff and trustees, landowners, lawyers, accountants, government officials, and interested lay people. Structured for easy reference, A Tax Guide to Conservation Easements is designed to be used as a resource tool. Related topics are cross-referenced throughout. All principles in the book are illustrated with one or more useful examples. The tax benefits of contributing a conservation easement are unquestionably the heart of voluntary land conservation today. Knowledge of the tax law relating to land trusts and conservation easements is vital to properly establishing and managing land trusts and to insuring the tax deductibility of conservation easements. The future of voluntary land conservation is dependent on a clear understanding of tax policy. Complete, meticulous, and up to date, A Tax Guide to Conservation Easements is an essential handbook.

Download or read book New Directions in Growth Management written by Larry B. Morandi and published by . This book was released on 1998 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Incentives For Land Use Conservation and Preservation Serial No 107 93 April 30 2002 written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 2003* with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Working Lands and Farmland Preservation Tax Credits written by and published by . This book was released on 2013 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Tax Incentives for Land Use Conservation and Preservation Scholar s Choice Edition written by United States Congress House of Represen and published by Scholar's Choice. This book was released on 2015-02-14 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Download or read book Preserving Family Lands written by Stephen J. Small and published by . This book was released on 1998 with total page 134 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Wisconsin s Farmland Preservation Program written by Leslie Glustrom and published by Legislative Reference Bureau. This book was released on 1982 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Protecting the Land written by Julie Ann Gustanski and published by . This book was released on 2000 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: A conservation easement is a legal agreement between a property owner and a conservation organization, generally a private nonprofit land trust, that restricts the type and amount of development that can be undertaken on that property. Conservation easements protect land for future generations while allowing owners to retain property rights, at the same time providing them with significant tax benefits. Conservation easements are among the fastest growing methods of land preservation in the United States today. Protecting the Land provides a thoughtful examination of land trusts and how they function, and a comprehensive look at the past and future of conservation easements. The book: provides a geographical and historical overview of the role of conservation easements analyzes relevant legislation and its role in achieving community conservation goals examines innovative ways in which conservation easements have been used around the country considers the links between social and economic values and land conservation Contributors, including noted tax attorney and land preservation expert Stephen Small, Colorado's leading land preservation attorney Bill Silberstein, and Maine Coast Heritage Trust's general counsel Karin Marchetti, describe and analyze the present status of easement law. Sharing their unique perspectives, experts including author and professor of geography Jack Wright, Dennis Collins of the Wildlands Conservancy, and Chuck Roe of the Conservation Trust of North Carolina offer case studies that demonstrate the flexibility and diversity of conservation easements. Protecting the Land offers a valuable overview of the history and use of conservation easements and the evolution of easement-enabling legislation for professionals and citizens working with local and national land trusts, legal advisors, planners, public officials, natural resource mangers, policymakers, and students of planning and conservation.

Download or read book Impact of Tax Law on Land Use written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 1996 with total page 140 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Preserving and Protecting Our Natural Resources written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2001 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Environmental Preservation and the Fifth Amendment written by Beckett Cantley and published by . This book was released on 2014 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Successful preservation of environmentally and historically significant property requires the utilization of various innovative land conservation strategies. The government has three alternative land conservation strategies, including (1) using the police power to issue environmental and land use regulations; (2) the use of the eminent domain power over environmentally sensitive lands; and (3) the use of conservation easement programs. The government's use of its inherent police power to protect the health, safety, and welfare of its citizens extends to state and local governments the ability to use zoning and land-use regulations for environmental purposes. Typically, these regulations are used broadly as part of a comprehensive land use plan. The federal government has the power to make environmental laws based on its constitutional powers over commerce and treaty making. However, land use and environmental regulations are often politically difficult since such regulations interfere directly with a private landowners' use of his or her property. Land use and environmental regulations also have the potential to rise to the level of a Fifth Amendment regulatory taking, requiring the payment of just compensation for the loss of property rights by the government to the property owner. Federal, state, and/or local governments may use eminent domain to acquire fee simple title to lands it seeks to preserve. However, the government's use of the eminent domain power may be expensive relative to other alternatives, since just compensation for the land may be high and the eminent domain process may result in long and expensive litigation. Inadequate public funding for acquisitions and political unpopularity also may limit the use of eminent domain. Conservation easements often represent a more politically palatable alternative for land preservation. Despite the inherent incentive problems associated with conservation easement donations, the use of easements as a land conservation method is increasing at an incredible rate - mostly due to the Federal and state tax benefits associated with the donation of conservation easements. Landowners are typically motivated to donate conservation easements by the landowners' desire to forever preserve the character of the land and to receive tax breaks in the forms of state tax credits and/or federal deductions for “qualified conservation contributions”. While most currently created conservation easements are donated, many land trusts and governmental entities are also in the business of purchasing them. Conservation easements may also be created by the use of eminent domain, or by way of exaction. “Exacted” conservation easements generally arise where the government requires that a landowner donate a conservation easement in exchange for the government approving a permit or zoning variance application. While donations and sales of conservation easements are likely to avoid the requirement that the government pay the property holder just compensation, such compensation may need to be paid where the landowner brings an action for inverse condemnation following the creation of an exacted conservation easement. The use of conservation easements can raise constitutional issues where the government seeks to create the easement by way of regulation or exaction. In this article, the author: (1) provides an overview of the different systems of land control; (2) analyzes the ability of a landowner to argue that a regulatory taking has occurred where government land use and/or environmental regulations have greatly diminished the property's value; (3) specifically discusses the landowner's ability to grant or sell a conservation easement as a potential source of value to the landowner that could negate the finding of a sufficient diminution in value necessary to be considered a compensable Fifth Amendment taking; (4) addresses the government's ability to garner a conservation easement through the exercise of its powers of eminent domain; (5) discusses regulatory takings issues specific to conservation easements acquired by exaction and failed government attempts to acquire such conservation easements; and (6) discusses the question of whether the government may exercise its powers of eminent domain to condemn a pre-existing conservation easement held by another government entity.

Download or read book Farmland Preservation and Tax Relief Credits written by and published by . This book was released on 1993 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Partial Interests in Land written by Keith Daniel Wiebe and published by . This book was released on 1996 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: