Much of our nation’s most important wildlife habitats, watersheds, forests, farms and prairies are held by private landowners. Upon a landowner’s death, estate taxes can lead to the break-up, sale and development of family-owned farm, ranch and forest lands, even when the family would have preferred to pass the land intact from one generation to the next. When this happens, we all lose.
Since the early 1990’s, the Piedmont Environmental Council has been a national leader in the creation of federal tax incentives for landowners who permanently preserve their property with a conservation easement. As a result of this effort, in 1997, Congress passed the American Farm and Ranch Protection Act which provides an estate tax incentive for families that have permanently protected their land with a conservation easement Read more about the Act and proposed changes that could affect many landowners.