ALL ABOUT APPRAISALS AND CONSERVATION EASEMENTS

Easement Valuation Rules: In order for a donated conservation easement or a bargain sale of a conservation easement to be considered for a Federal income tax deduction, a “qualified appraisal” must be prepared by a “qualified appraiser.” For conservation easements valued above $500,000, a copy of the entire appraisal must be submitted with the easement donor’s tax return. A qualified easement appraisal determines the value of a donated easement by calculating the fair market value of the property “before” and “after” the easement takes effect. The difference between the two values is the easement value. The “before” value of the property is based on the property’s highest and best use prior to being encumbered by an easement. This “before” value typically reflects the land’s potential development value. The “after” value reflects the restrictions placed on the property by the conservation easement. Therefore, the more restrictive the easement is, the greater the reduction in value – and the greater the easement value or amount of the charitable donation. Appraisals should take into account the sale of comparable properties that are encumbered with similar restrictions. Eastern Shore Easement Values: While Eastern Shore Land Conservancy makes no claims regarding the value of a particular donated conservation easement, we often see easements valued in the range of 25%-50% of the “before” easement value of the land. Easement values have been as high as 75% (e.g. where high-density zoning exists) and as low as 10% (e.g. where there is little development potential) of the “before” easement value. Properties Held Less than One Year: If a landowner donates a conservation easement on land owned less than one year, the deduction is limited to the landowner’s cost basis of the donated property. The cost basis is the landowner’s original purchase price instead of the current market value. Timing of an Appraisal: The “effective date” of an appraisal must be no earlier than 60 days prior to the date of contribution of the easement (the date the landowner signs the Deed of Conservation Easement) and no later than the due date of the income tax return on which a deduction for the gift is first claimed or reported. Cost of an Appraisal: The cost of a conservation easement appraisal on the Eastern Shore generally ranges from $2,500-$5,000. This cost can be higher or lower depending on the complexity of the project and property size. Appraisal costs are the sole responsibility of the landowners. The fee arrangement for the appraisal cannot be based on a percentage of the appraised value of the property. Contiguous Parcels & The Enhancement Rule: If an easement donor or a member of the easement donor’s family owns a property contiguous to the easement property, that property must be included in the before and after appraisal valuation as if they were a single property. If the easement donor grants a perpetual conservation easement and it increases the value of any other property owned by the donor or a “Related Person”, whether or not it is contiguous, the amount of the deduction for the donation will be reduced by the amount of the value increase, or “the enhancement” of the other property. “Related Person” has a broader meaning than “Family.” The Internal Revenue Code definition includes not only “Family” but also corporations, trusts and partnerships where the donor and/or “Related Persons” control the entity.

Appraiser Penalties for Overvaluation of a Donation: Appraisers must be aware that the IRS can attach penalties to the overvaluation of a conservation easement donation on an income tax return or the undervaluation of land subject to a conservation easement on a gift or estate tax return. Congress recently increased the penalties for such abuses. The Eastern Shore Land Conservancy highly recommends using experienced appraisers to reduce the possibility of such penalties. The information contained in this document is only an overview of the major Internal Revenue Code requirements, Treasury Regulations and associated guidance documents as they relate to easement valuations and appraisals. This is not a comprehensive listing or explanation of all requirements for obtaining a Federal Income tax deduction. The explanation of complex tax issues provided in this fact sheet has been greatly simplified. For more detailed information, you should seek professional council from your attorney and accountant. ESLC cannot assure the deductibility of a conservation easement donation. For more information, additional resources, or a confidential consultation, please contact Eastern Shore Land Conservancy at 410-827-9756.

BENEFITS OF A CONSERVATION EASEMENT

The main reason landowners donate conservation easements is to preserve the natural open space, habitat and agricultural value of their land

forever. A conservation easement donation also may qualify a landowner for significant estate and property tax savings and income tax

deductions and credits.

ESTATE AND INHERITANCE TAX: For landowners who will leave sizeable estates upon their death, the most

important financial impact of a conservation easement may be a significant reduction in estate taxes. Estate taxes make it

difficult for heirs to keep the land intact because of the high development value of land and high estate taxes of up to

55%. This makes it an unfortunate situation for heirs who have to subdivide or sell the land in order to pay the estate

taxes – which may not be the desire of the deceased landowner or their heirs. A conservation easement provides

significant help in several ways:

Reduction in Value of Estate: The estate will be reduced by the value of the donated conservation easement. As a result, estate

taxes will be lower since the heirs will only have to pay estate taxes on the preserved value – not the full development

value – of the property.

Estate Exclusion: When property has a qualified conservation easement placed upon it, up to an additional 40 percent of

the land value (capped at $500,000) may be excluded from the estate when the landowner passes away. For example, if

the “before” easement value is $1.5 million and the “after” easement value is $1 million, an additional $400,000 (40 percent

of the “after” easement value) can be subtracted from the taxable estate. The descendant or a member of his family must

have been the easement donor and owned the land for at least three years prior to the descendant’s death.

Post-Mortem or After Death Easement: Heirs may receive these benefits by choosing to donate a conservation easement after

the landowner’s death. The representative of the estate must decide whether to elect the exclusion on or before the due

date of the estate tax return.

PROPERTY TAX CREDIT: Properties protected by a qualified conservation easement in Maryland are eligible for a 15-

year property tax credit. A qualified landowner will pay no property tax on the unimproved land subject to a donated

easement for 15 years from the date of donation. At the end of this period, unimproved land under donated easement will

be assessed at the highest agricultural rate if the property is not actively farmed. If the property is in agricultural use, it

will be assessed at the appropriate agricultural level. The tax credit and assessment rate will not apply to any residential

improvements or to a minimum of one acre around these improvements. After the 15-year credit expires, conservation

easement properties will be assessed as open space properties, which means these lands will be assessed at farmland rates

regardless of surrounding market forces, underlying zoning or whether the land is actually farmed. To be eligible for this

credit, the land must be unimproved (landowner still has to pay taxes on all improvements and the yard area around each

residence), non-commercial, and subject to a perpetual conservation easement that has been donated to the Maryland

Environmental Trust (MET), a statewide land trust that acts in partnership with ESLC to permanently protect lands on

the Eastern Shore.

FEDERAL INCOME TAX DEDUCTION: Donation of a qualified conservation easement constitutes a charitable gift

that may be deductible by the landowner for federal and state income tax purposes. The value of the easement gift, as

determined by a qualified appraiser, equals the difference between the fair market value of the property before and after

the easement takes effect. To qualify for this income tax deduction, the easement must be perpetual, held by a “qualified

conservation organization,” such as ESLC and serve a valid “conservation purpose”. This means the property must have

significant natural, scenic, historic, scientific, recreational or open space value. If a landowner donates an easement that

meets IRS rules, they may be able to claim a charitable donation of up to 50 percent of their adjusted gross income.

Excess deductible amounts can be carried forward for 15 additional years or until the appraised amount of the easement

has been used up - whichever comes first.

STATE INCOME TAX CREDIT: Maryland law allows a tax credit to be taken against state income taxes by an

individual who donates a conservation easement after July 1, 2001. The credit is capped at $5,000 yearly for each

individual owner of the property upon which the easement is donated. Tax advantages may differ between individual

landowners, institutions, and other legal entities. This credit can be carried forward 15 years after the initial year it was

taken or until the easement value has been exhausted – whichever comes first. Each owner of an undivided interest in the

property may be eligible to take this state income tax credit. To qualify for this credit, the easement must be perpetual

and conveyed to the Maryland Environmental Trust (MET) or co-held by MET and a local land trust such as ESLC , the

fair market value of the easement must be substantiated by an appraisal and the landowner may not claim a state income

tax deduction and a state income tax credit for the same easement donation.

The information contained in this document is only an overview of the major Internal Revenue Code requirements, Treasury Regulation and

associated guidance documents as they relate to easement valuations and appraisals. This is not a comprehensive listing or explanation of all

requirements for obtaining a Federal Income tax deduction. The explanation of complex tax issues provided in this fact sheet has been greatly

simplified. For more detailed information, you should seek professional council from your attorney and accountant. ESLC cannot ensure the

deductibility of a conservation easement donation.

For more information, additional resources, or a confidential consultation, please contact Eastern Shore Land Conservancy at 410-827-9756.

COSTS ASSOCIATED WITH DONATED CONSERVATION EASEMENTS

This fact sheet is intended to be a resource that outlines the various costs an easement donor can expect to pay when donating

a conservation easement to the Eastern Shore Land Conservancy (ESLC). Since each easement donor’s situation is unique

just like each property is unique, the services required and costs incurred may vary greatly among conservation easement

projects. While the costs associated with donating a conservation easement can be considerable, they may be tax deductible.

All easement donors are encouraged to seek professional tax advice regarding the deductibility of all costs associated with a

conservation easement donation. Below is a general guide to the services commonly associated with the donation of a

conservation easement.

ATTORNEY: ESLC strongly recommends all easement donors seek professional legal counsel from an

attorney familiar with conservation easements and estate planning strategies. Placing a conservation

easement on a property has permanent implications; therefore, careful consideration should be given

before making this major decision. An attorney familiar with conservation easements and estate planning

strategies can help an easement donor understand the donation process, review and comment on the

deed of conservation easement on behalf of the donor, and help provide a comprehensive estate planning

strategy for the donor. The easement donor is solely responsible for hiring and paying for such legal

counsel.

TAX PROFESSIONAL: ESLC recommends all easement donors seeking to take advantage of the federal

and/or state tax benefits for easement donations seek the advice of a tax professional familiar with

conservation easements and estate planning issues. Each easement donor’s circumstances are unique.

Only a tax professional can provide easement donors with the most current tax information and sound

advice regarding the deductibility of the easement donation and the associated transactional costs. Tax

professionals are also invaluable resources regarding strategies for estate planning. The easement donor is

solely responsible for hiring and paying for such professional tax services. ESLC cannot provide tax

advice.

APPRAISER: All easement donors who wish to take advantage of the federal and/or state tax benefits

for easement donations must hire a qualified appraiser to determine the value of the conservation

easement. ESLC can provide a list of Maryland appraisers who have completed the Land Trust Alliance’s

course entitled “Valuation of Conservation Easements.” Easement donors should seek out a qualified

appraiser who can work within the desired time frame and who has an acceptable fee for the service. The

easement donor is solely responsible for paying for the appraisal used to determine the value of the

donor’s charitable contribution for tax purposes.

SURVEYOR, TITLE COMPANY, ENVIRONMENTAL ASSESSMENT, and FORESTER: These

services are not always necessary for completing a donated conservation easement. Staff will inform the

landowner if it is determined that one or more of these services are required. The easement donor is solely

responsible for hiring and paying for these services.

*ESLC PROCESSING AND PLANNING: Since ESLC staff and board members spend considerable

time processing, planning, and reviewing each conservation easement project (see ESLC’s fact sheet

titled “Key Steps to Complete a Conservation Easement” for an overview of the various tasks), an

administrative fee must be charged for this service. After the initial conversation with the donor and

before staff begins gathering information on the property, ESLC will require a $500 Engagement Fee be

paid by the easement donor to continue with the easement process. The minimum, total administrative

fee will be $3,500 (includes the Engagement Fee), but may be higher depending upon the complexity of

the easement and the amount of negotiation and staff time required to complete the easement. The

balance of the administrative costs are due before the easement is finalized and recorded in the land

records of the appropriate county.

* ESLC STEWARDSHIP: In accepting a conservation easement, ESLC forever assumes the legal

obligation of carrying out the easement donor’s wishes by upholding the terms of the easement. The

original easement donor is not likely to violate his or her own easement, but as time passes and

properties transfer, the risk of violation increases. We must be prepared to monitor and defend all of our

easements against future violations. In order to fulfill this stewardship responsibility, and pursuant to

standard land trust practices and procedures, ESLC charges a stewardship endowment fee in the amount

of $10,000 for every conservation easement donation. This endowment fee is necessary in order for ESLC

to successfully monitor, service and enforce the easement in perpetuity. These funds are not used for

ESLC’s general operating expenses; rather the money is deposited into a managed investment account

that is used to steward and enforce our easements in perpetuity.

*If you feel you can not afford some or all of the ESLC fees associated with a conservation easement, staff will work with you

and the ESLC Board of Directors to explore options for covering the costs.

FREQUENTLY ASKED QUESTIONS

How long do conservation easements last?

ESLC only holds permanent conservation easements. For a landowner to claim federal income

tax deduction and other tax benefits, the easement must be granted in perpetuity.

What uses are prohibited on land subject to a conservation easement?

Typically, conservation easements limit residential development and subdivision to a mutually

agreed upon level and prohibit any type of commercial or industrial activities other than farming,

forestry or other open space uses. The terms of conservation easements are flexible (within broad

ESLC, MET and IRS guidelines) and can be tailored to meet the needs of an individual

landowner. Agricultural uses are encouraged and forest harvest practices are permitted unless

there is an important wildlife habitat in need of protection.

Does granting a conservation easement give the public the right to enter my property?

Not unless the landowner specifically wants to grant access to the public.

How are conservation easements enforced?

An easement requires that the Grantee be allowed to enter and monitor the property to determine

if the condition of the property is in compliance with the easement. ESLC monitors all of its

conservation easements annually. Stewardship staff and volunteer monitors contact landowners

in advance of the monitoring visit. If a potential violation is found, ESLC first attempts to

resolve the issue through negotiations with the landowner. If that cannot resolve the problem,

legal remedies may be sought to require the restoration of the property. Mutual respect and

shared objectives almost always lead to the satisfactory resolution of misunderstandings without

legal action.

What type of land is eligible for a conservation easement?

ESLC focuses its efforts on a range of particular geographic areas as well as specific types of

projects. These include projects that create public open space or protect particular cultural and

historical resources or endangered habitat. ESLC will consider a conservation easement on lands

that are 50 or more acres (the property may be smaller if it is next to existing protected lands or

has exceptional conservation values that warrant special protection) that yield a significant public

benefit or protect important conservation areas. These properties may contain wildlife habitat,

scenic vistas, farmland and forest, or provide for public access.

Does an easement impact my ability to sell my land?

No. A landowner may sell or otherwise convey land protected with a conservation easement.

However, since the easement is permanent, the restrictions run with the land and therefore apply

to all future owners.

What are the benefits to a landowner?

Other than the potential for significant income, estate and property tax savings, conservation

easements provide landowners with peace of mind – there is tremendous satisfaction in knowing

the land they cherish will be protected forever. Perhaps the most important benefit is that a

conservation easement can be essential for passing land on to the next generation. By removing

development potential from the property, the easement decreases the land’s market value, which

in turn lowers the estate tax. Whether the easement is donated during life or by will, this can

make a critical difference in the heirs’ ability to keep the land intact.

How is the value of my conservation easement donation determined?

The easement value is determined through a before-and-after appraisal by a qualified appraiser.

The appraiser first appraises the land based on its highest and best use (development potential)

before the easement donation occurs and then it is reappraised based upon the restrictions placed

upon the property after the easement is donated. The difference between these two figures is the

easement value. It is the landowner’s responsibility to hire an appraiser and pay for his/her

services. This cost may be deductible.

The information contained in this document is only an overview of the major Internal Revenue

Code requirements, Treasury Regulations and associated guidance documents as they relate to

easement valuations and appraisals. This is not a comprehensive listing or explanation of all

requirements for obtaining a Federal Income tax deduction. The explanation of complex tax

issues provided in this fact sheet has been greatly simplified. For more detailed information, you

should seek professional council from your attorney and accountant. ESLC cannot assure the

deductibility of a conservation easement.

KEY STEPS TO COMPLETE A CONSERVATION EASEMENT

1. Eastern Shore Land Conservancy & Maryland Environmental Trust (MET) staff meet with

landowner to discuss the landowner’s vision for the property. While not required, most donated

conservation easements held by ESLC are also co-held by MET.

2. The landowner should seek legal and tax counsel at this point. The landowner may also want to

engage an appraiser to determine the value of the potential conservation easement. Note: the

landowner is responsible for all costs associated with the conservation easement donation

including the appraisal, a survey (if needed), a title search (if needed), tax and legal counsel,

Stewardship Endowment gift, ESLC administrative costs, etc. (Please refer to the ESLC fact

sheet titled “costs associated with donated conservation easements” for more information.)These

costs may be deductible on the landowner’s federal income tax. For all income tax and legal

questions, it is strongly recommended that the landowner consult a tax professional and

attorney.

3. If the landowner is interested in continuing with the easement donation, ESLC and the

landowner will enter into an agreement through a Letter of Engagement that sets out Grantor

and Grantee responsibilities, a tentative time-line and fees. A $500 retainer fee will be required

from the Grantor at this time for ESLC to begin gathering all information needed to continue

with the easement acquisition.

4. Once the Letter of Engagement is signed, ESLC staff will gather background information about

the property: including the property description or survey, title history, mortgages or deeds of

trust, soil quality, wildlife habitat, scenic public benefit from public roads and waterways,

natural and cultural history and more.

5. County officials will be notified about the proposed easement to ensure a conservation easement

is consistent with county planning goals.

6. Staff prepares a first draft of the deed of conservation easement for review by the landowner and

the landowner’s advisors. This draft will include information from the background research,

protections for the identified conservation values, and the long-term plans of the Grantor.

7. Staff presents the potential easement donation to ESLC’s board of directors (and MET’s, if co-

held) for approval once there is agreement on the easement.

8. The landowner must secure subordinations for all mortgages, liens, and/or deeds of trust that

encumber the property.

9. Staff prepares the Baseline Documentation Report to be included with the deed of conservation

easement.

10. Final easement language is reviewed by staff, landowners, landowner’s advisors and, if co-held

with MET, the Assistant Attorney General (AAG).

11. When there is agreement on the final easement language, the landowner and ESLC’s Executive

Director sign the conservation easement. If the easement is co-held by MET, approval from the

State Board of Public Works (BPW) is sought. Once approved by the BPW, MET’s Director and

the AAG also sign the easement.

12. Staff records the deed of conservation easement in the county land records where the property is

located. All remaining Administrative and Stewardship Endowment costs must be covered by

the Grantor prior to the recordation of the easement.

13. Staff sends a letter to the Grantor including official acknowledgement of the charitable donation

with copies of the recorded easement, instructions for the appraisal review process and related

income tax filing information.

14. Stewardship staff and qualified volunteers monitor the conservation easement annually.

For more information, additional resources, or a confidential consultation, please contact Eastern Shore Land Conservancy at 410-827-9756.

OPTIONS FOR CONSERVING YOUR LAND

Since 1990 the Eastern Shore Land Conservancy (ESLC) has helped landowners identify the right voluntary land protection tool to permanently preserve their lands for generations of landowners, farmers, foresters, hunters and wildlife enthusiasts. ESLC partners with various public agencies, non-profits and community groups to provide private landowners with the best possible tools to protect their land. ESLC can provide direction to landowners trying to navigate the many complicated factors that should be considered when deciding on the best option to protect their land, including family and financial considerations, estate planning issues, and overall conservation objectives. The following is a brief overview of some of the conservation options available to Eastern Shore landowners. DONATED CONSERVATION EASEMENT: One common tool used on the Eastern Shore is the donated conservation easement. A conservation easement is a permanent agreement between a landowner and a qualified land trust (such as ESLC) that limits development on a property to protect the land’s “conservation values”. These agreements are designed to be flexible and specific items such as forestry terms, habitat buffers and reserved residential rights can be tailored to meet the goals and objectives of each individual landowner in accordance with ESLC policies and IRS guidelines (certain easement terms are required for the easement to be eligible for various tax benefits.) Therefore each conservation easement is unique. Donated conservation easements can be completed quickly – often within two to three months. This is significantly more streamlined than the process for most purchased easement programs, which can take much longer to complete. The compensation for donated easements is in the form of tax benefits and the knowledge the land will be protected in perpetuity. Potential tax benefits include an enhanced federal income tax deduction, a state income tax deduction, or Maryland income tax credit, a Maryland property tax credit and a reduction in estate taxes. RURAL LEGACY: The Rural Legacy Program was created by the State of Maryland to protect large contiguous blocks of land and other strategic areas- such as important habitat areas and scenic vistas – from sprawl development. This program encourages local governments and private land trusts to identify Rural Legacy Areas and to apply for grant funds to permanently protect properties within these areas. In partnership with local county governments, ESLC created the Agricultural Security Corridor Rural Legacy Area consisting of three Focus Areas along the Marshyhope Creek and the Tuckahoe and Sassafras Rivers. The use of funds allocated by the State for this program is restricted to purchasing easements or other interests within a designated Rural Legacy Area. For more information, please contact ELSC or your local planning and zoning office. You may also visit Maryland’s Rural Legacy Program website at www.dnr.state.md/us/rurallegacy/. MARYLAND AGRICULTURAL LAND PRESERVATION FOUNDATION (MALPF): The MALPF program was established by the Maryland General Assembly in 1977 and is part of the Maryland Department of Agriculture. MALPF purchases agricultural preservation easements that forever restrict development on prime farmland and woodland. The MALPF program is one of the most successful programs of its kind in the country. To qualify for the program, a property must meet minimum size and soil eligibility criteria and be located outside of a ten-year water and sewer service area. Easement

purchases are made through a competitive application process. After selling an easement to MALPF, a landowner continues to own and operate the farm as before. The owner may sell or transfer the property but the land will be permanently preserved for agricultural use. Limited residential rights may be retained. The MALPF program is administered locally by the counties and each county has a designated program administrator who acts as the liaison between the agricultural community and MALPF. County program administrators are also responsible for monitoring easement properties, helping landowners prepare easement applications and subsequent requests for review by the county and MALPF. Each county administers its own program based on a slightly different set of guidelines so landowners should contact their individual county administrator for specific details about the program. To find your local administrator, please visit MALPF’s website at www.malpf.info./PAContact.html . FEDERAL FARM AND RANCH LANDS PROTECTION PROGRAM (FRPP): FRPP was first authorized by the 1996 Farm Bill under the Federal Agricultural Improvement and Reform Act of 1996 and is administered by the Chief of the Natural Resource Conservation Service (NRCS.) The purpose of this voluntary program is to protect productive farmland and ranchland threatened by development. NRCS partners with State and local governments, tribal entities and non-governmental organizations (such as ESLC) to acquire conservation easements from willing landowners. NRCS provides up to 50 percent of the fair market easement value of the conservation easement and ESLC works with landowners, local governments and NRCS to identify qualified farmland and raise the needed match money to complete the easement. OTHER LAND PROTECTION OPTIONS: The programs mentioned here are the most commonly used land preservation tools employed on the Eastern Shore but other alternatives exist. Each land protection project is unique and requires a slightly different approach to insure the individual landowners’ goals for preservation are met. ESLC uses available resources to make a preservation project work. Such alternative options include U.S. Fish and Wildlife Service endangered species funds, Forest Legacy easements, local Purchase of Development Rights (PDR) programs and Transfer of Development Rights (TDR) programs. ESLC also works to connect conservation minded sellers with likeminded buyers. All of these land preservation options are voluntary. For more information, additional resources, or a confidential consultation, please contact Eastern Shore Land Conservancy at 410-827-9756.

STEWARDSHIP OF PROTECTED LANDS

Conservation Easement Stewardship pertains to all aspects of Eastern Shore Land Conservancy’s (ESLC) management of a conservation easement after the acquisition, including monitoring; landowner relations; recordkeeping; processing landowner notices; requests for approval and amendments; managing stewardship funds; and enforcement and defense. Finalizing a conservation easement is only the beginning of ESLC’s long-term commitment to care for our preserved lands. ESLC views stewardship responsibilities as a cooperative effort between ESLC and easement landowners. Described below are the fundamental aspects of our stewardship program –what easement landowners can expect from ESLC and how we can work together to uphold our shared commitment to land stewardship. Annual Monitoring Visits: The foundation of the ESLC stewardship responsibility is the annual monitoring of every property under easement. The purpose of these annual visits is to ensure the terms of easements are met and provide an opportunity for regular communication between landowners and ESLC. Monitoring is done by ESLC Stewardship staff, Maryland Environmental Trust (co-held easements only) or trained Volunteer Land Stewards (collectively referred to as “Monitors”). Snapshot of our Monitoring Process

Easement landowners receive a letter in the spring and a subsequent phone call during monitoring season to schedule a visit (the average monitoring season runs from April to November).

Prior to the visit, the Monitor will familiarize themselves with the preserved property by reviewing easement terms, previous monitoring reports, photographs and maps of the property.

The Monitor arrives at the Property at the designated date and time to meet with the landowner or another representative such as a property or farm manager.

The monitoring process involves walking the boundaries or areas of the property that are not easily seen (Please note monitoring can be done by motorized vehicle if permitted) and photographs are taken in order to record the present state of the property at the time of the visit. Important photograph documentation points include but are not limited to changes in the property conditions (eg. new construction), boundaries and required buffers. The Monitor discusses with the landowner any concerns, questions or future plans the landowner may have regarding the property. The Monitor can provide appropriate referrals and resources for additional professional expertise on land management and opportunities for enhanced conservation practices. Upon completion of the monitoring visit, the Monitor will document the site visit in a monitoring report, which includes photographs and a photo documentation map. The report is filed at our Queenstown office. Copies of the report can be sent to the landowner upon request. Copies of monitoring reports are sent to co-held agencies (e.g. Maryland Environmental Trust). If follow-up is required, the landowner will be contacted by ESLC’s Stewardship Manager and additional site visits may be required to address specific questions or concerns.

Resources for Enhanced Conservation Practices: ESLC encourages landowners to use best management practices under the guidance of a Forest Management or Soil and Water Quality Conservation plan. Certain easements may require these plans. ESLC can refer you to the appropriate professionals who can complete these plans and offer additional suggestions for enhanced conservation practices for your property. ESLC will work with landowners and our partner agencies to identify new opportunities for the creation or restoration of wildlife habitat or to develop wildlife management plans. If your property contains areas of active agriculture, ESLC can provide resources for best management practices and highlight your efforts to protect the Chesapeake Bay. Please contact ESLC if you are interested in learning more about these programs. Communication: Successful long-term stewardship of preserved properties depends on regular communication between ESLC and easement landowners. In addition to our annual monitoring visits, ESLC communicates with landowners through our stewardship newsletter, The Monitor, which highlights pertinent information such as new legislation, financial options, land management resources and partner organizations.

It is also important for landowners to communicate with ESLC. Therefore, we ask that our landowners do their part by doing the following: Provide notice to ESLC for plans such as subdivisions, reserved residence location and construction, new accessory structures, etc. Even if this is not required, a quick phone call to ESLC can provide peace of mind and avoid any misunderstandings.

Contact ESLC if they plan to sell or transfer an easement property. An easement disclosure to the buyer and notice to ESLC and MET is required.

Discuss ownership options with ESLC – we may be able to help you locate a conservation-minded buyer for your property

For more information, additional resources, or a confidential consultation, please contact Eastern Shore Land Conservancy at 410-827-9756.