Foothills Land Trust

For more information please visit our web site:

www. foothillslandtrust.org

General Information
Thank you for your interest in the Foothills Land Trust (“FLT”). We hope the following information helps you in understanding what we are about and what we do in the Municipal District (“MD”) of Foothills to support landowners interested in preserving their land.
Overview
The FLT was established in 2003 in response to a growing interest in land conservation within the MD of Foothills and was a result of the recognition by local residents of the need to form a community- based conservation land trust dedicated to the Foothills region. The FLT organization is an entirely volunteer run land trust.
The FLT’s mission is to conserve and connect natural landscapes within the MD of Foothills. We specifically aim at creating community-based land conservation in the MD of Foothills. The FLT is unique amongst Albertan land trusts in that we often protect small, yet ecologically significant, land parcels, thereby creating natural wildlife and riparian corridors.
Values
Appreciative: of the region’s heritage, rural values, current local knowledge and stewardship efforts;
Balanced: sensitive to human, agriculture and ecological needs;
Collaborative: with landowners, conservation groups, planners, developers, appropriate government agencies and others who share our vision;
By the community, for the community: we provide an option for individuals to reach their stewardship goals;
Responsive: providing information, advice and assistance to interested individuals in a non-confrontational, non-advocacy manner.
Governance
We act ethically to the best of our ability respecting confidentiality and demonstrating compassion and integrity in all our dealings and relationships.






About Land Trusts
What is a Land Trust?
A Land Trust is a non-profit, charitable organization committed to the long-term conservation of environmental and /or cultural heritage. A Land Trust may own land itself, or it may enter into conservation covenants with property owners to protect or restore natural features on the owner’s land.

What is a Conservation Easement?
A Conservation Easement is a way for a landowner to permanently protect the natural value of their land while still retaining title to the land. It is a legal agreement between a landowner and a qualified land trust. Conservation Easements are tailor made to meet the needs of an individual landowner and can cover an entire parcel or portions of a property.
Conservation Easement Legislation can be found under articles 28 - 35 in the Alberta Land Stewardship Act. http://www. qp. alberta. ca /1266. cfm?page=A26P8. cfm& leg_type=Acts& isbncln=9780779742271

What are the restrictions?
Landowners and Land Trusts collaborate to draft conservation easements tailored to reflect both the landowner's desires and the need to conserve the natural features of the property. Conservation Easements typically restrict development and subdivision to the degree that is necessary to protect significant conservation values of the particular property. Some Conservation Easements include areas known as “exclusions” where development is allowed. These exclusion areas are typically where homes are located.

How long does a Conservation Easement last?
Most Conservation Easements are negotiated in perpetuity, binding the original owner and all subsequent owners to the Easement's restrictions. The Conservation Easements are registered on the applicable Title of Land.

Do I retain any property rights?
Yes, by granting a Conservation Easement on your property, you retain title to your land but are subject to the negotiated restrictions placed on your property. As a landowner, you are free to sell, gift or will your property, but the Conservation Easement binds future landowners to the same land use restrictions.






Are there any tax benefits?
(Source: The Ecological Gifts Program Handbook)
Outright gifting of land, or a partial interest in the land through a Conservation Easement, to a qualified Land Trust could result in tax benefits for the landowner. The tax benefits of providing a gift of land or an easement on capital property fall under regular charitable gifting rules under the Federal Income Tax Act. The tax benefits are normally in the form of a tax receipt.
The value of the tax receipt received is determined by a qualified appraiser, chosen by the donor or the recipient organization. In the case of a conservation easement, the value of the easement is based on the difference between what the land was worth before the easement was granted, and what it was worth after.
If the conservation easement or land gifted can be certified as 'ecologically sensitive, ’ additional tax benefits may accrue through the federal Ecological Gifts (Ecogifts) Program. An Ecogift can be credited against up to 100% of the donor’s income in a given year; any unused portion of the credit can be carried forward up to ten years. Agricultural Conservation Easements do not qualify as Ecogifts but would be eligible for the regular charitable tax receipt.
Provincial taxes may also be affected by the donation of land or a conservation easement. In Alberta, charitable gifts over the first $250 result in a tax refund, including the federal incentive, of approximately 50% of the value of the gift.
You are strongly advised to seek professional advice concerning your own tax situation.


Frequently Asked Questions

Q. Why have a local land trust, aren’t there others active in the MD?
A. There are many land trusts active in the MD such as the Nature Conservancy of Canada, Ducks Unlimited and SALTS, to name a few. Every trust has very specific goals in granting easements. FLT focuses on respecting local needs and building long term relationships with our neighbours. It is important that a landowner interested in placing a conservation easement on their property align their goals with a land trust with similar interests.
Q. What makes FLT different than the other land trusts operating in the MD?
A. We recommend that you refer to the publication, Land Trusts in Alberta, Programs and Possibilities by Guy Greenway of Corvus Conservation at www. corvus. ca for an overview of the goals of all the land trusts operating in the province. In short, the FLT has been set up to be an option for properties that are not covered by the mandates of the other fine conservation groups active in the MD. We hope to provide opportunities for conservation minded landowners, both agricultural and non-agricultural.
Q. What are the steps in putting a conservation easement on my property?
A. Please see the attached.
Q. I have agricultural land, do I qualify?
A. Yes, under the FLT conservation easement template we have provisions for both agricultural and non-agricultural properties. This does not necessarily mean that your agricultural property will be eligible for a tax receipt.
Q. The conservation easement documents of other organizations seem very restrictive, is the FLT’s different?
A. Our research indicates that most organizations’ easement documents seem very restrictive at first glance. We understand this is because it is easier to work from a document that is an organization’s template, and then modify it to suit each landowner in the section entitled “Management Plan”. Every easement agreement and management plan is different. It’s important to remember, whether looking at FLT’s conservation easement document or any other land trusts’, that this document is just the starting point. You will work closely with a representative of the land trust to create a document that is appropriate for both you and the organization. If you don’t agree with the restrictions in the template you will work with FLT to make adjustments in the management plan.
The FLT conservation easement template document is designed to recognize landowners’ rights and obligations first and then move into what restrictions upon which both the landowner and FLT can agree in the management plan.
Q. What are typical restrictions in a conservation easement agreement for most properties?
A. Each conservation easement agreement will be tailored to the landowner, their property and the goals of the land trust. This tailoring of the document will be contained in the “Management Plan” portion of the agreement. However, it is generally safe to assume that restrictions such as no subdivision, no creation of new buildings (typically outside of a buffer zone around an existing home /outbuilding set up), no mining, no dumping, no degradation of water courses, would be part of restrictions in the management plan portion of the document.
Q. What might be in a typical agricultural management plan?
A. Items allowing activities such as grazing or haying in a manner which does not contravene any other restrictions and restrictions such tilling, breaking, clearing or cultivating the actual conservation easement area. Remember, each conservation agreement management plan will be uniquely tailored to each property. If you don’t like something in the conservation easement template, you have an opportunity to dialogue with the FLT to try and accommodate your needs in the management plan.
Q. How long might it take to put an easement on my property?
A. Our experience shows that one to two years is a reasonable expectation. This is because there are a number of entities, government and non-government that must be involved. If you are not interested in receiving income tax benefits the process may well be at the lower end of the estimate. Please see the Typical Steps in Putting a Conservation Easement Property at the end of this document.