Protect Your Land

Our goal is to protect and sustain land that makes the Chiricahua-Peloncillo region so unique. 

We acquire land and/or conservation easements from willing partners to preserve their biological and historical values in perpetuity. Land can be donated to us, left in a bequest, or protected via a Conservation Easement. In rare cases, the CLC may be able to act as a Conservation Buyer.

Bequests and Gifts of Land

If you have property with conservation values that you would like to sustain long-term, contact our land conservancy to discuss options to achieve your goals. CLC may be able to accept your property as a gift or bequest. Gifted properties with exceptional conservation values will be permanently retained and protected by the CLC. Some properties may warrant other approaches to long-term preservation such as deed restrictions or a conservation easement held by the CLC.
Click here to contact us about your goals and how to leave a conservation legacy in your will or trust.

Conservation Easements

A Conservation Easement is a voluntary legal agreement between a landowner and a land conservancy that lasts forever. The landowner maintains ownership of the property while giving up some rights—most commonly, development rights such as the right to subdivide—while retaining all others. Details of the easement stipulations are worked out on a case-by-case basis. The land conservancy agrees to ensure that the terms and conditions of the conservation easement are upheld in perpetuity. The landowner can sell the property, but future owners are also bound by the terms of the easement. More details are available below.

Conservation Buyers

Conservation buyers are those whose interest in the natural, scenic or historic attributes of a property motivates them to purchase a property in order to protect its conservation values. The CLC can work with conservation buyers to assess environmental attributes, establish deed restrictions or hold conservation easements, and collaborate with the buyer to raise additional funds for acquisition if needed. A conservation buyer may later sell or donate an easement or the entire property to the CLC if it is mutually desirable. “Bargain sales,” in which the landowner sells to the Conservancy for less than the appraised value and takes the difference as a charitable contribution, are also possible.

Frequently Asked Questions

Click the tabs below to learn more about conservation easements and tax benefits.

A conservation easement is a voluntary legal agreement between a landowner and a land trust that limits uses of the land in order to protect its conservation values. These easements are typically permanent. They are voluntary, free-market real estate transactions that can provide tax and financial benefits.

Each conservation easement is unique and is tailored to each landowner and each specific property. An easement is intended to protect the conservation values of a property. Examples of conservation values include open space, wildlife habitat, farming and ranching, scenic vistas, and historic properties.

Landowners retain many of their rights, including the right to own and use the land consistent with the terms of the easement, sell the land, or pass it on to their heirs. Easements “run” with the land through future sales.

When you donate or sell a conservation easement to a land trust, you typically give up some of the rights associated with the land. For example, you might give up the right to subdivide the property or build additional structures, while retaining the right to farm or ranch. The landowners (including future owners) are responsible for following the terms of the easement, and the land trust will monitor that the easement terms are being met.

  • Federal Tax Deductions: Landowners may be allowed to deduct the value of their donation up to 50% of their Adjusted Gross Income (AGI) in the year the donation is made, and as needed for up to 15 additional years or until the value of the charitable contribution is used up. Additionally, qualifying farmers and ranchers may be able to deduct the value of their donation up to 100% of their AGI in the year the donation is made, and as needed for up to 15 additional years or until the value of the charitable contribution is used up.
  • State Tax Credits: New Mexico landowners may be eligible for a transferable state income tax credit for the donation of a qualified conservation easement. Unlike a deduction, a tax credit provides a dollar for dollar offset to state taxes owed. In New Mexico, the maximum tax credit is 50% of the value of the donation, up to a maximum of $250,000 per individual donor, and may be used up to a 20-year period or until the value of the charitable contribution is used up. New Mexico landowners may also transfer all or part of the tax credit to other taxpayers through a broker at approximately 80% of the value. State tax credits currently do not apply in Arizona.

  • Property tax benefits: Conservation easements may lower the assessed value of the property, and may result in a reduction in property taxes, if the land is not already subject to certain lower-tax use types.
  • Estate tax benefits: Conservation easements may reduce the appraised value of the land, thus reducing estate taxes. This could provide a substantial benefit for family members to keep the inherited property.

The value of a conservation easement is determined by a qualified appraiser. The easement value depends on many factors, including the characteristics of the land, and the terms of the conservation easement, but for most people the conservation easement is worth between 25% and 65% of the property’s current fair market value.

There are costs associated with creating a conservation easement, some of which the landowner may need to pay. In addition to an appraisal, these may include a title search and title insurance, a minerals assessment, a survey, as well as establishment of an endowment to fund the perpetual costs of monitoring the easement.

Donating land for conservation is one of the finest legacies a person can leave to future generations. If you choose to donate your land, Chiricahua Land Conservancy (CLC) can work with you to identify the best arrangement. We might retain ownership of the property as a permanent preserve or transfer the property to a suitable owner, such as a government agency. In some cases, the land is sold to a private owner, subject to a conservation easement held by CLC. Proceeds from such a sale could fund our long-term management of the conservation easement and/or help us to protect even more land. The full market value of land donated to a nonprofit land trust is tax deductible as a charitable gift.

There are other ways to assure long term conservation of your property while generating some income for the landowner. CLC can help you with these methods, but the process takes longer.

Fee Simple Acquisition
Among the most straightforward means by which to protect family lands is through fee simple acquisition, where you sell your title and interest in the property to a conservation buyer such as CLC, who then owns and manages the land.

Bargain Sale
In a bargain sale, you sell your land to a land trust for less than its fair market value. This not only makes it more affordable for the land trust, but offers several benefits to you: it provides cash, avoids some capital gains tax and entitles you to a charitable income tax deduction based on the difference between the land’s fair market value and its sale price.

The Chiricahua Land Conservancy cannot provide tax and legal advice, and recommends that you consult with your own tax and legal advisors when considering placing a conservation easement on your land.

Contact

If you have property with conservation values that you would like to sustain long-term, contact our land conservancy to discuss options to achieve your goals.

Donate

CLC gratefully accepts cash donations of any amount. Your gift directly supports our mission to protect and preserve Arizona’s most vital landscapes for future generations.