What is Utah Open Lands?

Utah Open Lands (UOL) is a land trust, one of roughly 1,200 land trusts throughout the nation. A land trust, like UOL, is a non-profit, tax-exempt, public charity identified under a special section of the Internal Revenue Service Code which allows the organization to hold conservation easements. As a land trust, UOL assists landowners in the voluntary preservation of their land, protecting its scenic, wildlife, historic, agricultural, and/or recreational values. UOL is a non-governmental, non-political community based organization which utilizes educational outreach, donations of land and conservation easements, acquisitions of land and easements, and conservation buyers and investors to accomplish its goals of tangible land protection. By preserving open spaces, UOL aids communities, investors, and government leaders interested in protecting Utah’s quality lifestyle.

What is a conservation easement?

A conservation easement is a legally binding agreement entered into voluntarily and mutually between a landowner and UOL, protecting the land from some or all future development in perpetuity. Utah law provides landowners with a choice of easements coinciding with the conservation resources in need of protection on the property. The forms of conservation easements include: agricultural, historic, ecological, recreational, or scenic. A conservation easement may be purchased by a conservation organization at its full fair market value, purchased at a fraction of its fair market value, or donated by the landowner to a conservation organization.

Why would a landowner donate a conservation easement?

When donated to a qualified public charity like Utah Open Lands, conservation easements constitute a charitable donation and consequently have favorable tax consequences for the landowner making the gift. These tax benefits range from income tax deductions to estate tax benefits. In some instances, the benefits are so great that the value of donating a conservation easement can at times match the value of developing the property. However, typically the reason for donating a conservation easement is the landowning family’s love of the land, not the associated tax advantages.

How is the value of a conservation easement determined?

Through a qualified MAI appraisal that determines the value of the land sold on the open market for development and the value of the land restricted by a perpetual conservation easement. The difference between these two numbers, the before and after appraisal values, determines the value of the conservation easement and, therefore, the charitable donation being made.

Doesn’t a conservation easement infringe on private property rights?

NO. Actually a conservation easement enhances private property rights as it allows families a choice when faced with development pressures which could force the sale of the property. The right of a landowner to preserve his/her land is equally valid as the right to develop it. Again, an easement is a voluntary agreement entered into mutually, which allows for a landowner to continue owning the land, living on the land, working the land, or passing it on to the next generation or selling it to a conservation-minded buyer.

Is a conservation easement binding on successors? If yes, doesn’t this infringe on personal property rights?

YES, the conservation easement is binding on successive owners, but NO it does not infringe on personal property rights any more than any other significant deed restriction would. A conservation easement is evident on the plat. It restricts future uses while maintaining current uses forever so the status of what the successive owner is either inheriting or buying should be clear.

What has been done in Utah toward the preservation of open lands?

From the founding of the state, planning initiatives were intended to preserve agricultural subsistence centralizing individuals in the cities. Constitutionally, agricultural lands are allowed a lower taxation. In 1983 Conservation Easement law was established. In 1994, agricultural protections zones for planning were established. During the 1995 legislative session, two bills were passed allowing for greater conservation. House bill 143 exempts lands held under a permanent conservation easement from rollback taxes. Senate Bill 55 created a task force. From this task force the Governor, through Executive Order, established the Utah Critical Lands Committee in 1996. In 1997, Envision Utah began studying the outcome of current growth trends in an effort to address critical long-term issues, to enhance economic and social opportunity, and to plan for better communities. In early 1998, the legislature appropriated $100,000 to the Department of Agriculture for land protection efforts in the state, the location(s) for where this money will be spent has yet to be determined, possibly in Cache Valley. In April 1999, Governor Leavitt and the Legislature passed and signed the Quality Growth Act. The Act established the LeRay McAllister Critical Land Conservation Fund to be administered by the Quality Growth Commission. The Fund is designed to provide new funding opportunities for local governments and nonprofit organizations to preserve open lands and agricultural lands. Applicants are required to provide a match equal to or great than the amount of money received from the Fund.

During 1999 the Commission approved five applications and allocated over two million dollars to preserve just over six thousand acres of agricultural and open land throughout the state. The five projects funded by the Commission, located in Morgan, Washington, San Juan and Davis Counties, showcase the variety of critical land conservation needs in Utah. During the 2000 legislature, monies allocated to the Quality Growth Fund were in jeopardy of being raided for transportation. Fortunately, Governor Leavitt restored the Quality Growth funding in the final hours of the legislature.