Frequently Asked Questions (FAQ)

1. 1. Simple Donation (gift)

A simple donation (aka “fee simple donation“) is an outright gift of land to the STLC. When you donate property in fee simple, you transfer complete ownership of the land to the Conservancy. The STLC then becomes responsible for managing and protecting the property in accordance with its conservation mission. This type of donation may qualify for a federal income tax charitable deduction based on the property's fair market value.

1. 2. Retained Life Estate

A retained life estate allows you to donate your property to the STLC while continuing to live on and use the land for the rest of your life (or the life of a designated person). You deed the property to the Conservancy but retain full use and responsibilities of ownership during your lifetime. Upon the life estate's termination, full ownership transfers to the STLC. This arrangement may qualify for a charitable income tax deduction in the year of the gift, calculated based on the value of the remainder interest.

One question to ask about a retained life estate is: Can I still sell my property if I retain a life estate?

Under New York law, a life estate can be created or reserved by a written instrument. The life tenant retains the use and responsibilities of ownership during their lifetime. However, because the remainder interest has already been conveyed to the STLC, any sale would require coordination with the Conservancy. In practice, most life estate arrangements are structured so that the property passes to the STLC upon the death of the life tenant.

1. 3. Conservation Easement

A conservation easement is a voluntary, legally binding agreement between a landowner and the STLC that permanently limits certain land uses to protect its conservation values. Unlike a fee simple donation, you retain ownership of the property and can continue to live on, farm, or otherwise use the land, subject to the terms of the easement. The easement runs with the land, meaning future owners are also bound by its terms. Conservation easements are established under New York Environmental Conservation Law Article 49, Title 3.

A conservation easement is a voluntary and legally binding agreement between a landowner and a land trust.

 When a landowner donates an easement to a land trust or public agency, she or he is giving away some of the rights associated with the land. The easement permanently limits the donated parcel's uses to protect its conservation values, as specified in Internal Revenue Code (IRC) 170(h). Conservation easements offer private landowners flexibility in protecting their land. For example, a donating landowner can retain the right to grow crops on a parcel while relinquishing the right to build additional structures.

What is the role of the STLC in a conservation easement arrangement?

In such an arrangement, the STLC is responsible for ensuring that the landowner adheres to the conservation terms of the easement. An easement may apply to all or a portion of the property and may or may not allow public access. A landowner who has donated a conservation easement can sell the land or pass it to heirs, and the easement terms bind future owners of the land. The STLC would monitor the easement to ensure that the conditions of the arrangement are maintained. This may involve legal action that the STLC would have to take to address violations of that agreement. As a result, the STLC takes conservation easement arrangements very seriously and must conduct thorough vetting to ensure the property maintains the conservation value of our mission. We must also ensure that resources are available (usually in the form of an endowment) to support the ongoing property monitoring and legal support. 

How does the tax incentive work?

If a conservation easement is voluntarily donated to a land trust or government agency, and if it benefits the public by permanently protecting significant conservation resources, it can qualify as a charitable tax deduction on the donor’s federal income tax return.

The tax law related to conservation easement increases the benefits to landowners by:

• Enabling a deduction that a donor can take for donating a conservation easement of 50% of his or her annual income;

• Allows a carry-forward period for a donor to take a tax deduction for a conservation agreement to 15 years; and

• Allows qualifying farmers and ranchers to deduct up to 100% of their income;

• Enables the highest easement values found on open space tracts under high development pressure. 

Can anyone deduct more than the value of his or her gift of an easement?

One can never deduct more than the fair market value of the gift. The permanent incentive allows landowners to deduct more of that fair market value. A qualified appraisal determines the fair market value of the donation. 

Who qualifies as a farmer or rancher?

The IRS (IRC 2032A(e)(5)) defines a farmer or rancher as someone who receives more than 50% of his or her gross income from “the trade or business of farming.” The law references IRC 2032A(e)(5) to define activities that count as farming, including:

• Cultivating the soil or raising or harvesting any agricultural or horticultural commodity (including the raising, shearing, feeding, caring for, training, and management of animals) on a farm;

• Handling, drying, packing, grading, or storing on a farm any agricultural or horticultural commodity in its unmanufactured state, but only if the owner, tenant, or operator of the farm regularly produces more than one-half of the commodity so treated and

• The planting, cultivating, caring for, or cutting of trees, or the preparation (other than milling) of trees for market.

An easement to qualify for a farmer or rancher must contain a restriction requiring that the land remain “available for agriculture.” This provision also applies to farmers who are organized as C corporations. 

Do these changes apply to gifts of land?

The expanded incentive does not apply to gifts of land in fee. It only applies to gifts that qualify under IRC 170(h)(2), such as conservation easements. A landowner considering the donation of land should consult an attorney to determine whether the structure of his or her gift should be changed to take advantage of the permanent incentive.

What other restrictions apply?

Conservation easement donations must comply with “conservation purposes” as defined in IRC 170(h). A donated easement must be a true gift. It must protect significant natural, agricultural, or historic resources that public agencies or land trusts want to have conserved. A donated easement cannot simply prevent development on a property or be part of a “quid pro quo” agreement in exchange for a government action, such as issuing a building permit or a zoning change.

What is the role of the land trust?

Potential easement donors should know that donating a permanent conservation easement requires careful consideration and independent legal advice. Donating a conservation easement requires a working partnership with a land trust (such as the Southern Tier Land Conservancy) — and time for careful drafting of documents and maps, baseline documentation, and a professional appraisal. Landowners should understand that a land trust may decline to accept a donation that does not meet the legal requirements and the land trust’s own specific charitable mission and strategic plan. In addition, the Southern Tier Land Conservancy staff will want to see the appraisal before accepting your gift.

Technically, yes. However, implementing conservation is complicated and costly, as it requires a commitment to protecting the land effectively in perpetuity while remaining outside the STLC's direct control. Thus, a conservation requires careful consideration of the ecological benefits of the land, the threat of development, activity in the surrounding properties, the potential to increase contiguous conservation properties, the benefits that might be provided by public access, and the availability of an endowment that would provide sufficient funds to maintain the easement. In a conservation easement arrangement, the STLC would be legally bound to defend the land and to pursue violations of any changes made outside of the conservation agreement, so we have to take implementing this option very seriously.

We would be happy to discuss this option; however, if you think this is the best solution for you. Please contact us at board@southernTLC.org 

New York offers landowners a non-transferable income tax credit. The New York tax credit provides a yearly payment of 25% of the property taxes paid on land under a conservation easement. 

This credit gives New York State landowners whose land is restricted by a conservation easement an annual refund of 25% of the combined town, county, and school property taxes paid on that land (not including buildings and structures), up to $5,000. The tax credit is available to owners of qualified conservation easement-restricted land, regardless of when the conservation easement was created, provided that the conservation easement was wholly or partially donated to a land trust or a governmental agency. 

A landowner with multiple conservation easement-restricted parcels can claim more than one tax credit, but no individual taxpayer or corporation can claim more than $5,000 in a single year. Importantly, eligible landowners will receive the rebate regardless of how much income tax they owe. The tax credit runs with the land so that successor owners and the original easement donors benefit from it.

I don’t live in New York State. Am I eligible for this tax credit? 

Yes, as long as the land restricted by the conservation easement is located in New York State.

• I am an owner of land that is also shared with another person, partnership, or corporation. Can everyone claim the credit?

• 
  Yes, but each individual, partnership, or corporation can only claim credit for taxes up to a maximum of $5,000 annually.

There are buildings or other structures on my land. Can I claim credit for taxes paid on them?

No, the credit applies only to the land protected by a conservation easement. You will need an assessor to calculate the percentage of your assessment that applies to the land only. Structures are not eligible for the conservation easement tax credit.

What if the easement covers only part of my land? How do I allocate the taxes?

The credit applies only to that portion of your land protected by the easement. Ask your local assessor to calculate the fraction of your assessment that applies to your land (and not to buildings and other structures). Then, calculate the fraction of the land that is protected by the easement. Multiplying these numbers by the total property taxes will give you the allocated taxes:

[fraction of assessment represented by land]  x [fraction of land protected by easement] x [total property tax] = allocated taxes

Please see https://www.dec.ny.gov/lands/26428.html  for more information.

The STLC can accept bargain sales, in which you sell your property for less than its fair market value. The difference between the sale price and the appraised fair market value is treated as a charitable donation and may qualify for an income tax deduction. Bargain sales can provide cash to the landowner while still generating tax benefits. The specific terms depend on your financial situation and goals, and you should consult with your tax advisor to understand the implications.

Yes. A bequest is a provision in your will or codicil that directs your executor to convey land to the STLC upon your death. A living trust can achieve the same result while avoiding probate. Both options allow you to retain full control of the property during your lifetime while ensuring its eventual conservation. However, bequests do not provide an income tax deduction during your lifetime (though they may reduce your taxable estate). If you are considering a bequest, we encourage you to contact the STLC so we can discuss your intentions and ensure the property aligns with our conservation mission.

Land trusts have a legal and ethical obligation to steward conserved lands in perpetuity. This means the STLC must monitor, maintain, and defend each property it holds indefinitely. The stewardship endowment provides a dedicated funding source to cover long-term costs including annual monitoring, liability insurance, property taxes, boundary marking, invasive species management, and potential legal defense of the property's conservation values. The Land Trust Alliance, the national organization that establishes standards and practices for land trusts, recommends that all land trusts secure adequate funding for long-term stewardship before accepting any land donation.

The STLC uses a formula of $5,000 base amount plus $75 per acre to calculate stewardship endowments for donated properties. For example, a 50-acre property would require a stewardship endowment of $8,750 ($5,000 + [50 × $75]). This calculation is based on projected long-term costs using methodologies developed by the Land Trust Alliance and The Nature Conservancy. The endowment is invested, and only a portion of the returns (typically 4-5% annually) is used for stewardship activities, allowing the principal to remain intact and even grow over time.

If you cannot contribute the full stewardship endowment, please discuss this with the STLC. Options may include contributing a reduced amount if other funding sources can be secured, establishing a payment plan, or in some cases, the STLC may seek grants or other funding to supplement the endowment. However, adequate long-term stewardship funding is a requirement before the STLC can accept a land donation.

Yes. Public access is not a requirement for land donations or conservation easements. Each conservation agreement is tailored to the specific property and landowner's goals. You may specify that the entire property remain closed to public access, or you may allow access to certain portions while restricting others. For example, you might permit hiking on designated trails while prohibiting access to sensitive habitat areas or areas near residences. These terms are negotiated and documented in the deed or easement agreement.

The terms regarding public access should be specified in the deed or conservation agreement at the time of the donation. These terms run with the land and bind all future parties, including the STLC. If public access restrictions are important to you, ensure they are clearly documented in the legal instruments. The STLC will honor these terms in perpetuity as part of its stewardship obligations.

The life tenant is responsible for all ordinary maintenance and upkeep of the property during the life estate period. This includes routine repairs, lawn and grounds maintenance, and general property care. The life tenant is also responsible for paying property taxes, maintaining adequate insurance, and ensuring the property does not fall into disrepair. These obligations are typically specified in the life estate agreement. The life tenant must avoid actions that would diminish the property's value or harm its conservation values (a legal concept known as "waste").

For a fee simple donation where the STLC takes immediate ownership, the STLC becomes responsible for property taxes. However, as a nonprofit organization, the STLC may qualify for property tax exemptions on land held for conservation purposes. For a life estate, the life tenant continues to pay property taxes during their lifetime. For a conservation easement where you retain ownership, you remain responsible for property taxes, though the easement may reduce your assessed value and you may be eligible for the New York State Conservation Easement Tax Credit.

During a life estate, the life tenant is generally responsible for maintaining existing structures. Major repairs or demolition may require coordination with the STLC, particularly if the conservation agreement addresses buildings or if the work could affect conservation values. After the life estate ends or for fee-owned properties, the STLC will evaluate whether to maintain, repair, or remove structures based on the property's management plan and conservation purposes. Some conservation easements specifically address existing structures and what may or may not be done with them.

This depends on the terms of your conservation easement. Many easements allow certain improvements that are consistent with the conservation purposes, such as agricultural structures on a farm easement or maintenance of existing buildings. Most easements define specific "building envelopes" where new construction may occur, if any is permitted. Any proposed improvements typically require prior approval from the STLC to ensure they do not conflict with the easement's conservation restrictions. The specifics should be clearly addressed when drafting your easement.

Restrictions on fencing, roads, and trails vary by conservation agreement. Many easements allow agricultural fencing and maintenance of existing roads. New road construction is often restricted or prohibited because it can fragment habitat and increase development pressure. Trails for non-motorized recreation may be permitted or even encouraged on some properties. The specific terms are negotiated based on the property's conservation values and your intended uses. If maintaining or constructing fences, roads, or trails is important to you, raise this during the easement negotiation process.

A life estate can be structured to cover one life or multiple lives. If you want your spouse or children to continue living on the property after your death, this must be specified in the deed at the time of donation. For example, you might reserve a life estate for yourself and your spouse, with the property transferring to the STLC only after both have passed. However, extending the life estate to additional generations will reduce the charitable deduction available at the time of the gift. Consult with your attorney and tax advisor to structure the arrangement appropriately.

If you hold a life estate and need to move to a care facility, you generally retain your rights under the life estate unless you formally release them. Depending on how the life estate is structured, you may be able to rent the property to generate income to help cover care costs. However, this should be addressed in the original agreement. Some life estate arrangements include provisions addressing this situation. If this is a concern, discuss it with the STLC and your attorney when structuring the donation so appropriate provisions can be included.

Donating land or a conservation easement can provide significant estate planning benefits. By removing the property (or reducing its value through an easement) from your estate, you may reduce or eliminate estate taxes that would otherwise be owed. Under Internal Revenue Code Section 2031(c), estates that include land subject to a qualified conservation easement may exclude up to an additional 40% of the land's value (subject to a $500,000 cap) from estate taxes. This exclusion is in addition to the reduction in value attributable to the easement itself. These benefits can make it easier for heirs to inherit family land without being forced to sell it to pay estate taxes. Consult with an estate planning attorney to understand how these provisions apply to your situation.

If your property has an outstanding mortgage, the lender must agree to subordinate its interest to the conservation easement. This means the lender agrees that if it ever forecloses on the property, the conservation easement will remain in place. Most lenders will agree to subordination, but it requires their written consent. For a fee simple donation or life estate, you would typically need to pay off the mortgage before transferring the property, or the STLC would need to accept the property subject to the mortgage (which is uncommon). Discuss your specific situation with the STLC early in the process.

Yes. When you donate a conservation easement, you retain ownership of the property and remain responsible for property taxes, property insurance, and all maintenance and management costs. The STLC does not pay these expenses on easement-restricted land. However, you may benefit from reduced property taxes if the easement lowers your assessed value, and you are eligible for the annual New York State Conservation Easement Tax Credit (25% of property taxes paid on the restricted land, up to $5,000 per year).

A baseline documentation report is a detailed record of the property's condition at the time a conservation easement is granted or land is donated. It includes maps, photographs, descriptions of natural features, existing structures, land uses, and the conservation values being protected. The baseline serves as the reference point for all future monitoring. If questions arise about whether a change to the property violates the conservation agreement, the baseline provides evidence of the property's original condition. The Internal Revenue Service requires baseline documentation for any conservation easement donation for which a tax deduction is claimed. The STLC prepares this report as part of the donation process.

The STLC monitors all conserved properties at least annually. Monitoring involves a site visit to document the property's condition, verify compliance with the conservation agreement, and identify any potential issues. Staff compare current conditions to the baseline documentation report and previous monitoring records. For conservation easements, the STLC contacts the landowner to schedule the visit and discuss any questions or concerns. Monitoring reports are maintained in the STLC's permanent files. This ongoing stewardship is funded by the stewardship endowment.

The STLC has a legal obligation to enforce the terms of every conservation easement it holds. If a violation is discovered during monitoring or reported by others, the STLC will contact the landowner to discuss the issue and seek voluntary correction. Most violations result from misunderstanding rather than intentional wrongdoing and can be resolved cooperatively. If a landowner refuses to correct a violation, the STLC may pursue legal action to enforce the easement terms, including seeking injunctive relief and restoration of the property. The stewardship endowment includes funds for potential legal defense of conservation easements.

Conservation easements are intended to be permanent. Under New York law and IRS regulations, a qualified conservation easement can only be extinguished or materially amended through judicial proceedings, and only if the conservation purposes become impossible or impractical to achieve. Courts require that any proceeds from extinguishment be used for similar conservation purposes. Minor amendments that do not affect the conservation purposes (such as correcting a boundary description error) may be possible with mutual agreement, but the STLC will not agree to amendments that weaken conservation protections. The permanence of conservation easements is fundamental to their value for conservation and to the tax benefits they provide.

Conservation easements and fee-owned conservation lands are protected even if the original holder ceases to exist. If the STLC were to dissolve, its conservation easements and properties would transfer to another qualified organization or government entity capable of upholding the conservation purposes. New York's Estates, Powers and Trusts Law provides court oversight of charitable trusts, and the New York Attorney General has authority to ensure charitable assets continue to be used for their intended purposes. The STLC's stewardship endowments would transfer along with the properties to fund ongoing stewardship by the successor organization.

Not necessarily. Whether timber harvesting is permitted depends on the terms of the specific conservation agreement and the conservation values being protected. Many conservation easements and land trust ownership arrangements allow sustainable forestry practices, provided they are conducted pursuant to a forest management plan prepared by a qualified forester and approved by the STLC. Some properties may prohibit commercial timber harvesting entirely if the conservation purposes require it (for example, to protect old-growth forest or sensitive habitat).

For properties where the STLC holds a conservation easement or owns the land in fee, any permitted timber harvesting must comply with the terms of the conservation agreement. New York State's Forest Conservation Easements for Land Trusts Program requires that timber harvests be conducted pursuant to a forest management plan supervised by a qualified forester and approved by the easement holder. There may be local rules in certain areas. Within the Adirondack Park for example, additional regulations from the Adirondack Park Agency may apply to clearcutting operations exceeding certain acreage thresholds.

Hunting policies vary by property and are determined by the terms of each conservation agreement. Some properties allow hunting by the landowner or the public, some restrict hunting to certain areas or seasons, and others prohibit hunting entirely. If hunting access is important to you, this can be addressed in the conservation agreement. For properties where the STLC owns the land outright, hunting policies are established in the property's management plan and may be revised over time based on conservation needs and community input.

Yes. As the life tenant, you retain all rights of use during your lifetime unless limited explicitly in the deed. This includes the right to hunt on the property (subject to applicable state and local hunting regulations). The deed should clearly specify what rights are retained during the life estate period and what restrictions, if any, will apply after the life estate terminates.

Yes, in most cases. Many conservation easements are specifically designed to protect agricultural land and expressly permit continued farming, including crop production, livestock grazing, and construction of agricultural structures. The terms of each easement specify what agricultural activities are allowed. For fee-owned properties, the STLC may lease land for agricultural use if consistent with the property's conservation purposes. If continuing agricultural activities is important to you, this should be clearly addressed in the conservation agreement.

Most conservation easements prohibit surface mining and may restrict or prohibit subsurface mineral extraction as well. This is because mining activities typically conflict with conservation purposes such as protecting habitat, water quality, and scenic values. If you own mineral rights separately from surface rights, the disposition of those rights should be addressed during the easement negotiation. In some cases, mineral rights may need to be extinguished or restricted for the property to qualify for a conservation easement. If you have questions about mineral rights on your property, discuss this with the STLC early in the process.

This depends entirely on the terms of the conservation agreement. Some easements prohibit all new construction. Others allow limited construction within designated "building envelopes" that are identified on a map attached to the easement. Agricultural easements often permit construction of farm buildings and structures necessary for agricultural operations. If retaining the ability to build is important to you, this must be negotiated and clearly specified in the easement. Any reserved building rights will affect the value of the easement and thus the available tax deduction.

The allocation of legal and transaction costs varies and should be discussed with the STLC at the outset of any conservation project. 

The STLC follows standard practice in the land trust community. This process consists of:

Donor's attorney: The donor is typically responsible for paying their own attorney to review the transaction and provide independent legal advice. This is important because the STLC cannot provide legal advice to donors.

STLC's attorney: The STLC generally covers its own legal costs for drafting the conservation easement or deed and conducting its internal review. We welcome, however, donations that would cover these costs as part of the arrangement, as we are a small non-profit with limited resources. 

Title insurance and recording fees: These costs are often negotiated. In some cases, the land trust may pay for title insurance, particularly when the donor has limited financial resources. Recording fees are relatively modest and may be paid by either party.

Survey and environmental assessments: If a new survey or environmental site assessment is required, the cost is typically the donor's responsibility, though this may be negotiated.

Appraisal: If you intend to claim a federal income tax deduction, you are required to obtain a qualified appraisal at your own expense. The appraisal must be completed by a certified appraiser with experience valuing conservation easements or donated properties.

Each transaction is different, and the STLC will discuss cost allocation with you early in the process so there are no surprises. 

If a conservation easement or land donation meets the requirements of Internal Revenue Code Section 170(h), it may qualify as a charitable contribution for federal income tax purposes. Under current law (made permanent in 2015), donors may deduct up to 50% of their adjusted gross income for the year of the donation, with unused deductions carried forward for up to 15 additional years. Qualifying farmers and ranchers may deduct up to 100% of their income. The value of the deduction is determined by a qualified appraisal. You should consult a tax professional or attorney for advice specific to your situation.

New York provides an annual tax credit to landowners whose land is restricted by a wholly or partially donated conservation easement. The credit equals 25% of the property taxes paid on the easement-restricted land (not including structures), up to $5,000 per year. This credit is refundable, meaning eligible landowners receive the credit regardless of their tax liability. The credit runs with the land and benefits successor owners as well. The credit applies only to the land portion under easement; you may need to work with your local assessor to calculate the applicable fraction of your property taxes. See New York Tax Law Section 606(kk) for the statutory provisions.

A conservation easement reduces or eliminates development rights, which may reduce the assessed value of your property. However, whether this results in lower property taxes depends on how your property was assessed before the easement. Under New York law, local assessors have discretion in valuing easement-restricted property. If your land is already enrolled in a preferential assessment program (such as Agricultural Districts under Agriculture and Markets Law Section 25-AA or the Forest Tax Law under Real Property Tax Law Section 480-a), you may not see a further reduction. The annual Conservation Easement Tax Credit (described above) provides a separate financial benefit.

The donation process generally follows these steps:

1. Initial contact: Reach out to the STLC to discuss your conservation goals and property.

2. Site visit: STLC staff will visit the property to assess its conservation values and discuss options.

3. Project evaluation: The STLC Board reviews the project to ensure it aligns with the organization's mission and strategic priorities.

4. Negotiation of terms: If the project is approved, we will work with you to define the specific terms of the conservation agreement, including any reserved rights, restrictions, and public access provisions.

5. Due diligence: The STLC conducts title review, environmental assessments, and prepares baseline documentation of the property's condition.

6. Legal drafting: Conservation easement or deed documents are prepared and reviewed by both parties' attorneys.

7. Closing: Documents are signed, the stewardship endowment is contributed, and the deed or easement is recorded with the county.

The timeline varies depending on the project's complexity, but most donations take several months to a year to complete.

The timeline for completing a land donation or conservation easement varies based on the complexity of the project. Simple transactions with clear title and straightforward terms may be completed in three to six months. More complex projects involving multiple parcels, title issues, extensive negotiation of terms, or coordination with other parties may take a year or longer. If you plan to claim a tax deduction in a particular year, keep in mind that the appraisal must be completed within 60 days before the donation closes and no later than the date of the donation. Starting the process early in the year provides the most flexibility.

No. The STLC evaluates each potential donation to ensure it aligns with the organization's conservation mission, strategic priorities, and capacity for long-term stewardship. Factors considered include the property's conservation values (ecological, agricultural, scenic, or historical significance), threats to those values, connectivity with other protected lands, and whether adequate stewardship funding can be secured. The STLC reserves the right to decline donations for conservation purposes that do not meet these criteria.

We do accept donations of land that might be suitable for sale or exchange for other conserved lands. This would be a way to support the STLC’s mission to acquire ecologically sensitive lands, using funds from a sale or a trade with a developer/agency. Please contact us if you would like to consider this option. It provides the tax benefits of any land donation. 

The STLC does not have a strict minimum acreage requirement. We evaluate each property based on its conservation values, not just its size. A small property with significant ecological features, such as a wetland or rare species habitat, may be a high priority, while a larger property with limited conservation values may not be. That said, the costs of conducting due diligence, preparing legal documents, and providing long-term stewardship are similar regardless of property size, so very small properties may need to demonstrate exceptional conservation value or be part of a larger conservation strategy to justify the investment of resources.

To qualify for a conservation easement that provides federal tax benefits, the property must have one or more recognized conservation values under Internal Revenue Code Section 170(h). These include: protection of natural habitat for fish, wildlife, or plants; preservation of open space for scenic enjoyment or pursuant to governmental conservation policy; preservation of historically important land or structures; or protection of land for outdoor recreation or education. For the STLC to accept a donation, the property should also align with our organizational mission and strategic priorities, which may include factors such as ecological significance, agricultural productivity, water resource protection, connectivity with other protected lands, or community benefit.

This document provides general information about land donations to the Southern Tier Land Conservancy. It is not legal, tax, or financial advice. Each conservation transaction is unique, and the specific terms, benefits, and obligations will depend on your individual circumstances and the negotiated agreement. You should consult with your own attorney, tax advisor, and financial planner before making any decisions about donating land or a conservation easement. The STLC cannot provide legal or tax advice to donors.

For more information, contact the Southern Tier Land Conservancy ( board@southernTLC.org )