Faq

The North Georgia Land Trust is a community-based nonprofit with the sole purpose to permanently conserve land and create greenspace throughout the region. Established in 2023, the North Georgia Land Trust partners directly with willing, private landowners, donors and others, who are passionate about their land and want to see it preserved – forever – and for future generations to enjoy.

We protect many types of land, including farms, forests, open spaces in urban and rural areas, historical landscapes, and public parks. Landowners and donors, work with us to conserve:

• Farm for growing crops and pastures for livestock and horses
• Woods where plants and animals live and thrive
• Scenic views and historic places that add beauty and a sense of place
• Open spaces for communities to play, learn, and experience the outdoors
• Land along rivers and streams to protect our water resources

The North Georgia Land Trust is funded by financial supporters like you and the many citizens and businesses in our area that believe we can do a better job protecting and preserving our land that we all enjoy.  You can help by becoming a member.  Please click on the Donate/Member link upper right and give what you can! 100% of all funds go directly conserving land in North Georgia.

In many cases, the Land Trust accepts 1) outright donation of land or 2) we work with the landowner to draft a personalized, voluntary legal agreement called a conservation agreement / easement. This agreement limits how the land can be developed and subdivided to protect its conservation values. The Land Trust’s role is to ensure that the agreement is upheld overtime.

Yes!  Here is a general list of potential benefits:

• Land Donation: As a charitable deduction, you may be able to deduct the full fair market appraised value of your land from your federal income taxes capped at up to 30% of your adjusted with a 5-year carryover period.

Example: When a landowner donates land to a 501c3 land trust, the landowner can deduct the fair market value of the land from his or her federal taxes.  The amount of the deduction depends on how long the landowner has held the property.  For donations of land held for a year or more, the deduction is capped at 30% of the landowner’s Adjusted Gross Income (AGI).  For donations of land held for less than a year, the deduction is capped at 50% of the Adjusted Gross Income (AGI).  If the fair market value of the land exceeds these caps, the excess contribution can be carried forward for up to 5 tax years until the full contribution has been deducted.

 Please refer to IRS Publication 526 for more information.

• Conservation Easement: a donation of a qualified conservation easement can be treated as a charitable contribution, allowing deductions of up to 50% of adjusted gross income (AGI) with a 15-year carry-over period. There is an enhanced deduction for farmers: qualified farmers can deduct up to 100% of their AGI. Please refer to IRS PDF on Conservation Easements https://www.irs.gov/pub/irs-counsel/introduction-to-conservation-easements.pdf

Example: A landowner earning $50,000 a year who donated a $1 million conservation easement could deduct $25,000 (50% of income) for the year of the donation and for each of an additional 15 years. This would result in a total of $400,000 in deductions.

If the landowner is a farmer, he or she can deduct $50,000 (100% of income) in the first year and then for each of the following 15 years, realizing a maximum of $800,000 in deductions.

Reduced Property Taxes: Conservation easements often lower the property’s appraised value, which can reduce ongoing yearly property taxes and holding costs

Estate Taxes – Conservation Easement: Since conservation easements can lower the total appraised value of a land holding, this can reduce the overall estate tax for heirs, while retaining ownership. One of the biggest advantages of a conservation easement is that it helps you pass on your land to the next generation. A conservation easement helps you plan for the future of the land, and it can significantly lower your estate taxes. 

Estate Taxes – Donation of Land: By donating a property outright to the land trust, this can lower the estates overall value, reducing taxes.

Capital Gains Savings: Donating land allows the donor to avoid paying capital gains tax on the appreciation of the property. 

Potential State of Georgia benefits:

Tax Credit: Landowners can earn a Georgia state income tax credit equal to 25% of the fair market value of the donated conservation easement. Credit Limits: The credit is capped at $250,000 for individuals, couples filing jointly, trusts, and estates, and $500,000 for C-corporations, S-corporations, and partnerships.

Transferability & Carryforward: The Georgia tax credit is transferable (can be sold) and any unused portion of the credit can be carried forward for 10 succeeding years.

Property Tax: While the easement may reduce property taxes due to lower land value, it does not automatically exempt the land, though it may make it eligible for other conservation-use valuation assessments (CUVA). 

Donors must apply for Georgia State tax credits, and they are capped annually at a total of $4,000,000 statewide.  See https://gadnr.org/GCTCP

**Please see your trusted tax advisor for personal tax information.

A legal agreement where a landowner voluntarily restricts development on their property while retaining ownership, often used to protect farmland or forests. The agreement fulfills the landowner’s goal to protect the natural and scenic features of their property by restricting selected uses such as future development or subdivision. A conservation easement can cover all or part of a property. It is also permanent and remains in effect when the land is sold or inherited. Conservation easements are appealing to some landowners because they are lasting, long-term agreements that can be crafted with a high degree of flexibility.  Click Here to view a brief video about conservation easements

That depends on your goals. There are advantages to both, that you might like to learn about.  We are happy to answer your questions and would suggest that you work closely with your family and your financial/tax professional.  There are potentially significant tax benefits available with either option.

Yes. A conservation agreement / easement does not transfer ownership of a property. The landowner still owns the land and can use it, sell it, lease it, or leave it to heirs, but the easement stays with the land permanently. Landowners can continue to farm, fish, hunt, and even build additional structures or homes based on the rights they reserve in their conservation easement. You continue to make day-to-day management decisions. We work together to make sure the easement / agreement is upheld.

That depends on what you’re trying to protect. If you’re placing land under easement, you can work with your land trust to decide on terms that are right for the land and right for you.

For example, if it’s important to you to be able to build a home (or you already have a home) on the land or to subdivide your property, you may be able to reserve those rights — as long as you’re still protecting important conservation values (such as productive farmland or wildlife habitat). You can use an easement to protect your whole property or part of it. It’s flexible. While every easement is unique, there are a few general rules. Farming and recreation are usually permitted. Development is almost always limited. Surface mining is almost always off-limits. Most easements do not require public access.

More every year! Conservation easements are becoming very popular, in part because of their flexibility working with landowners to achieve their goals. As of 2020, more than 36 million acres in the United States were protected through conservation easements.

Start by talking with the North Georgia Land Trust. Get to know us to see if we are a good fit for your project. Talk to us about the conservation values you want to protect and how you want to use the land. Be sure to talk with family members as you consider your conservation options. This is a big decision, so it’s important to consult with your attorney and financial advisors, too.

It’s the land trust’s job to make sure that the restrictions described in the easement are carried out…forever.  To do this, the land trust monitors the property on a regular basis, typically once a year. The land trust will work with you and all future landowners to make sure that activities on the land are consistent with the easement that you desired. If necessary, the land trust is responsible for taking legal action to enforce the easement.

Initial Contact & Planning: Contact the North Georgia Land Trust to discuss your conservation goals, motivations, and the property’s natural or agricultural values.

Site Visit & Evaluation: Land trust staff will visit the property to document its conservation values and evaluate feasibility, often walking the property, reviewing surveys, tax maps, and photos.

Negotiation of Terms: Negotiate specific restrictions, such as building rights, subdivision, or public access, and define the conservation easement’s boundaries.

Due Diligence & Documentation landowner provides:

• Baseline Documentation Report (BDR): A critical document that describes the property’s condition at the time of the easement.
• Title Search & Survey: Ensure there are no outstanding mortgages or legal issues.
• Appraisal: A qualified appraisal is necessary to determine the value of the easement for potential tax benefits.

Legal Review: It is highly recommended that landowners hire their own attorney to review the documents.

Land Trust Approval: The land trust’s board of directors must approve the finalized easement.

Closing & Recording: The easement is signed by all parties and formally recorded in the local land records (usually the county clerk’s office).

Stewardship & Monitoring: Following the closing, the land trust will perform annual monitoring visits to ensure compliance with the easement terms. 

The answer varies. When a land trust accepts a conservation easement or land donation, it commits to significant, permanent stewardship duties. To support ongoing management and inspections, most land trusts establish a stewardship fund. It’s common for trusts to request contributions from donors of easements or land to help maintain this fund. Typically, the tax incentives donors receive for their gift outweigh the requested stewardship contribution.