Landowners in Carroll County have several options for the preservation of their farmland for agricultural use and open space. Preservation programs and organizations offer landowners the opportunity to place all or portions of their property under conservation easements, thereby restricting future development and protecting the property's valuable agricultural, natural or cultural resources. These easements can either result in the payment of money to the landowner as compensation for a loss in development potential, or can yield tax advantages in the form of tax credits, charitable deductions, or lower estate or inheritance taxes for donated easements. The following is a brief summary of preservation programs.

The Maryland Agricultural Land Preservation Foundation (MALPF) Program is designed to preserve prime farmland through the purchase of conservation easements that prohibit development of the property. The program has two stages.

In the first stage, landowners volunteer to have their farms designated as an Agricultural Preservation District by signing a District Agreement, which prohibits development for a minimum of 5 years. In Carroll County, Districts must consist of 75 acres or more. Additionally, the program requires that the soils on the property be 50 percent qualifying Class I, II, and III soils and that a soil and water conservation plan be implemented. Properties between 50 and 75 acres may be eligible to qualify as a District, if the property is within 1/2 mile of a property subject to a restrictive land preservation easement (MALPF, Rural Legacy, MET, or CCLT); and if at least 60% of the soils are Class I, II, III and Class IV (soils designated Mt. Airy C2 and Linganore C2). Smaller properties may be eligible if they adjoin property that is already preserved.

In the second stage, owners of Districts have an opportunity to submit a competitive asking price for easement sale. The State determines the value of the easement by subtracting the farm's agricultural value from its appraised fair-market value. Farms are ranked according to the discount of the owner's asking price. A combination of County and State funds is used to vote easement offers in that order. If the owner accepts the easement offer, the farm is restricted from development in perpetuity. For more information, contact the Carroll County Agricultural Land Preservation Program office.

The Maryland Environmental Trust (MET) is a quasi-public, non-profit land conservation organization. MET accepts donated easements that restrict future development on properties with significant agricultural, environmental and historical resources. There is no legal minimum acreage requirement for donated easements, though at least 25 acres is preferred. MET staff research the conservation features of the proposed easement and a qualified appraiser determines the value of the proposed easement. No monetary compensation for the easement is made; however, donated easements can result in substantial tax benefits such as: deductions as a charitable gift of the value of the easement; reduced estate and/or inheritance taxes; and, a property tax credit on unimproved land. These easements are perpetual. Contact MET tollfree at 877-514-7900, for more information (MET, 100 Community Place, First Floor, Crownsville, MD 21032-2023).

The Carroll County Land Trust (CCLT) is a local, private, non-profit land conservation organization. The CCLT accepts donated easements restricting future development on properties with significant agricultural, conservation, or environmental resources. There is no minimum acreage requirement; however, at least 15 acres is desirable on easements donated to CCLT. Deeds of easement between the landowner and CCLT can be written to address specific needs and desires of the donor. The easements are typically perpetual and the CCLT often accepts easements jointly with MET. A qualified appraiser determines the value of the proposed easement. For more information, contact Ned Cueman at 410-848-8247 (CCLT, P.O. Box 2137, Westminster, MD 21158-9137).

The Carroll County Critical Farms Program assists contract purchasers and new owners who want to use preservation funds to help acquire a farm. The program is designed to provide 75% of easement value in a relatively short period of time. After receiving this County minimum easement payment, the new owner puts the farm in the regular MALPF program and applies to sell an easement in competition with all other county easement sale applicants. If MALPF acquires the easement, the County funds are reimbursed. After 5 years, if the owner has been unable to sell an easement to MALPF, the County exercises its option and acquires the easement with no additional payment; or, the landowner may elect to terminate the option by repaying the County with interest. For more information, contact the Carroll County Agricultural Land Preservation Program office.

The Rural Legacy Program, recently created by the Maryland General Assembly, is a method to substantially increase land conservation thereby protecting valuable farmland, forests, natural resources, and historic features. The County selects an area of the county ideal for conservation and applies to the State for funds to purchase permanent conservation easements from landowners that voluntarily participate in the program. Easements are held jointly by the County Commissioners and MALPF or other qualified organization. Since 1998, Carroll County has preserved nearly 4,000 easement acres in the Little Pipe Creek Rural Legacy Area (in the New Windsor area) with Rural Legacy funding. Additional funds have been granted to continue with the expectation of preserving 80% of the undeveloped land in the area by 2008.

The Upper Patapsco Watershed has been selected by the County as the best location for an additional Rural Legacy area. The area was approved by the State; however, funding was not awarded.

New Tax Credits for Donated Easements A law in the State of Maryland became effective on July 1, 2001 offering income tax credit for donations of easements to the MET and MALPF. The new tax credit gives landowners an opportunity to use up to $80,000 of the value of an easement as a credit against their Maryland Income Tax over a 16 year period. For more information, contact the MET at 877-514-7900 or MALPF at 410-841-5714.

To increase the acreage of preserved land in Carroll County, on August 7, 2001, the Carroll County Commissioners adopted a new Ordinance (Carroll County Tax Credit for Donated Easements). The proposed tax credit applies to the open space assessment and the assessment of one home site for easements donated to the Maryland Environmental Trust or other qualified land trust such as the Carroll County Land Trust. The credit is for a period of 15 years. For more information, contact the Carroll County Land Trust at 410-848-8247.