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As land values escalate and public funding for land conservation is constrained by annual general obligation bond spending caps, voluntary donations of land to public and private conservation organizations are an increasingly important option for protecting Massachusetts’ natural resources.  Many landowners—particularly owners of large parcels of land in Developing Suburbs—want to preserve their property and livelihoods, and if possible, hand down to their children the acreage they own. By permanently donating or selling the future development rights to their land to a non-profit conservation organization or a government entity, a landowner may immediately obtain a federal income tax charitable deduction, and reduce the market value of the acreage used to compute estate taxes. However, the out-of-pocket expenses involved in making a donation of land (including attorney fees and appraisal costs) have discouraged many lower and middle income landowners from completing such transactions.

8)    Establish and expand conservation tax credit programs

9)    Expand the use of Conservation Restrictions and Agricultural Preservation Restrictions

10)    Increase participation in the Chapter 61 programs

11)    Increase estate planning assistance to farmers and owners of natural resource lands