Protecting the Land: Conservation Options

Maryland's population is growing and development pressure is increasing. As a result, much of the Eastern Shore's productive farmland and sensitive habitat areas are being lost. Many landowners are searching for ways to preserve their family's land and keep it available as a resource for farmers, wildlife, and future generations. There are a variety of options that landowners have available to voluntarily preserve their land while allowing current and future landowners to continue owning, using, and enjoying the property. Some factors for consideration when deciding which option best suites your needs include your family's financial objectives, your conservation objectives, and your personal tax and estate planning issues.

Eastern Shore Land Conservancy works with community groups, government agencies, and landowners to protect land. These partners all working to preserve the Eastern Shore’s farms, forests, fisheries and rich rural heritage for the benefit of future generations. Below is a brief overview of conservation options for Eastern Shore landowners. For more information, please call us at 410-827-9756.

I. Donated Conservation Easement

The donated conservation easement is the tool most commonly used by the ESLC to protect land on the Middle Eastern Shore. The conservation easement is a permanent agreement between the landowner and the Eastern Shore Land Conservancy that restricts future development on a property to a mutually agreed upon level. Each easement is unique and the terms are negotiated to meet the land protection goals of the landowner within broad guidelines set forth by the ESLC and the IRS (to ensure that the easement is eligible for various tax deductions). The landowner continues to maintain ownership of the land and the right to use the land for agricultural or natural resource purposes. In addition to knowing that the property is forever protected from development, the landowner may receive important and valuable tax incentives. The tax advantages for donating a qualified conservation easement include a federal income tax deduction equal to the fair market value of the development rights extinguished, a Maryland income tax credit, a fifteen year property tax credit for unimproved land under easement, and significant estate tax reductions and exclusions.

II. Rural Legacy Program

Maryland’s Rural Legacy Program was created to protect the rapidly disappearing places that represent our state’s most valuable agricultural land, natural resources and cultural heritage. The program encourages local governments and private land trusts to identify Rural Legacy areas and to competitively apply for funds to complement existing land conservation efforts or create new ones. The ESLC has partnered with local county governments to create Rural Legacy Areas along the Marshyhope, Tuckahoe, and Sassafras Rivers. As the goal of the Rural Legacy Program is to protect contiguous blocks of land, the use of these funds is restricted to the purchasing of easements or other interests within narrowly defined Rural Legacy Areas. For more information contact ESLC or your local Office of Planning and Zoning.

III. Maryland Agricultural Land Preservation Foundation (MALPF)

The MALPF program was created by the General Assembly in 1977 to counter the potential threat to Maryland's agricultural economy. Land preservation through the MALPF program is done in a two- step process. First, landowners establish their property as an Agricultural Preservation District. Once the District is established, a landowner can apply to sell an agricultural easement to the state in order to preserve the land for agricultural use. The land is then restricted to the existing residences plus one lot for each child. In 2000, MALPF easements on the Eastern Shore sold from an average of $637 to $1,769 per acre depending upon the county in which the property was located. Through the MALPF program, Maryland has become a national leader in the permanent preservation of agricultural land. For further information please contact the ESLC or your local Planning and Zoning Office.

For More Information

Please contact the ESLC to discuss any of these options in more detail. One of our staff will be happy to talk with you over the phone, send you additional information, or arrange to meet with you in person. All information you provide to the ESLC is confidential. Entry into any of the above-mentioned conservation programs is strictly voluntary.