LeRay McAllister Fund
Frequently Asked Questions

What is a conservation easement?
Why should I grant a conservation easement to a land trust?
Who owns the conservation easement? Do I still own my property?
What about trespassing? Is public access mandatory?
What kinds of projects can the funds be used for?
Can the funds be used for improvements?
What are sources of matching funds?
Can part of the value of the easement be donated?
What is the value of a conservation easement?
What are the tax implications of an easement?

What is a conservation easement?
A conservation easement (or conservation restriction) is a legal agreement between a landowner and a land trust or government agency that permanently limits uses of the land in order to protect its conservation values. It allows the owner to continue to own and use their land and to sell it or pass it on to heirs.

Why should I grant a conservation easement to a land trust?
People execute a conservation easement because they love their open space land, and want to protect their land from inappropriate development while keeping their private ownership of the property. Granting an easement to a conservation organization that qualifies under the Internal Revenue Code as a "public charity" - which nearly all land trusts do - can yield income and estate tax savings. This also allows landowners to receive some compensation for their property while protecting the land's valuable resources by relinquishing future development rights.

Who owns the conservation easement? Do I still own my property?
Unless the contract includes a fee title purchase, the property remains in the hands of its original private owner. The easement itself is held by a land trust such as The Nature Conservancy or a government agency such as the Utah Department of Natural Resources or Department of Agriculture and Food. The easement holder then extinguishes development rights and certain other uses in order to protect the valuable resources the property provides.

What about trespassing? Is public access mandatory?
Public access to most easements is not required. Access to conserved property is only required when deemed appropriate to forward the goals of the easement such as with certain recreational activities. Examples of LMF funded projects that contain public access provisions include:

• Grafton Ranch which contains some private land but allows access to historical buildings;
• Bar J Jorgensen Ranch which provides hunting access
• Castle Valley , Summit Park and Willow Heights provide recreation access across private land.

Other access must be provided for QGC publicity purposes and to monitor the condition of the easement to ensure compliance with its terms and conditions. Such visits will be made during business hours or by appointment only.

What kinds of projects can the funds be used for?
LMF Conservation Funds can be used to protect lands possessing resources deemed critical to your community. These resources may include, but are not limited to agricultural lands, historical and cultural sites, wildlife habitat, natural recreation, wetlands and watershed protection areas. Funds may not be used to purchase land for "active recreation" sites such as city parks containing constructed playgrounds, baseball or soccer fields, etc. The funded project must be something that will be preserved predominantly in, or restored to its natural state or used for agricultural production.

Can the funds be used for improvements?
No. LeRay McAllister funds only for costs associated with acquisition or restoration to natural condition. For example, these funds can be used to purchase access for a trailhead, but for not used to build trails.

What are sources of matching funds?
Matching funds may come from: private citizen donations, private conservation foundations, city or county funds, the Utah Department of Agriculture and Food and Department of Natural Resources, federal programs such as the Department of Agriculture Forest Legacy program and Natural Resources Conservation Service Farm and Ranchland Protection Program. The LeRay McAllister Conservation Fund is the ONLY state source for funds to match existing federal conservation programs. Donations of land by the landowner may also count as part of the match, but must be based on an independent appraisal of value. An added benefit is that these donations may often count towards certain tax deductions.

The Brooke Ranch in Paradise , Utah is an excellent example of a project funded with multiple matches. In addition to LeRay McAllister Conservation funds, matching funds were received through a landowner donation of in-kind value of the property, private funds raised by the Trust for Public Lands, and federal grant money received through the Farmland Protection Program.  You can view a list of potential partners here.

Can part of the value of the easement be donated?
A landowner sometimes sells a conservation easement, but occasionally easements are donated. This donation is equal to a portion of the value of the property being put under easement. It is considered as a donation in-kind and counts against the total sale price of the easement. If the donation benefits the public by permanently protecting important conservation resources and meets other federal tax code requirements it can qualify as a tax-deductible charitable donation. The amount of the donation is the difference between the land's value with the easement and its value without the easement. Placing an easement on private property may or may not result in property tax savings.

What is the value of a conservation easement?
It can range from 50% to 95% of the market value of the land - typically the CE is between 70 and 80%. The value of the CE must be determined by a qualified appraisal.

What are the tax implications of an easement?
By removing the land's development potential, the easement lowers its market value, which in turn lowers estate tax. Whether the easement is donated during life or by will, it can make a critical difference in the heirs' ability to keep the land intact.

Completed in 2003, the Planning Grant Inventory consists of two primary components. The planning grant summary and planning grant survey. The summary provides an overview of the project and compares it to the Quality Growth Principles that have been adopted by the Utah Quality Growth Commission. The survey evaluates what has been accomplished to date and how the plan, project or survey has impacted the community.

Planning Grant Summary
Planning Grant Inventory