MODULE-4 Land Use Planning

Non-Regulatory Techniques

Land Donation

Some land owners are in the position of being able to donate a piece of land either to the community or a non-profit organization such as a local land trust. If so, they will find that giving the land for preservation costs them far less than they might think, particularly when a variety of tax savings are taken into account.

The initial benefit to the person donating the land comes in the elimination of estate or capital gains taxes. In addition, real estate taxes, insurance and maintenance costs are avoided. And, the entire value of the donation can be deducted, over time, from federal and, in many cases, state income tax obligations.

Donations of ecologically significant land within groundwater recharge areas can be a particularly important technique for drinking water resource protection. Donations which provide access to water often help fulfill community goals of increased public access to waterways.

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