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Ways to Preserve
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Ways to Preserve
Once a property is considered for acquisition, the type of funding source(es) must be determined.
Donation to the Town
Donation with lifetime use of donor (tax deduction while alive; owner pays property tax with a reduction of estate value).
Conservation easement in favor of the Town
Landowner retains ownership while paying reduced taxes; agreement (filed on land records) with the town that the land will be preserved in a natural state.
Bargain Sale to the town
Landowner sells to the town below fair market value. If there is a low basis, uses adjusted basis to offset capital gains taxes. Gets tax deduction between fair market value and the donation.
State Municipal Grant Program Matched by Town Funds
Land owner and town agree on purchase price based on appraisals approved by State as part of their matching grant program. State can contribute up to 65%. land must be open to the public.
Purchase of Development Rights
Property owner sells development rights to the property but retains use of land for agreed upon activities. Public access typically not allowed.
Right of First Refusal
The town is the first to be notified when property owner chooses to market their land.
The Open Space Committee has an established protocol for purchases including securing appraisals and Town Board/Commission approvals.