The Pennsylvania Agricultural Conservation Easement Purchase Program enables state and county governments to purchase conservation easements on productive farms. The easements protect the farmland from non-agricultural development.
Within an agricultural security area (ASA), a farm is entitled to special protection from condemnation and laws and ordinances that would unreasonably restrict farming operations. Local governments in Pennsylvania may establish ASAs but only in response to petitions from landowners interested in enrolling their land in an ASA.
Clean and Green, established by the Pennsylvania Farmland and Forest Land Assessment Act, provides for lower property tax assessments of land capable of producing agricultural products and timber or providing open space for public use.
A conservation easement limits certain uses of the land in order to accomplish expressly identified conservation objectives while keeping the land in the owner’s control. It is established by mutual agreement of a landowner and a private land trust or government.
Fifty-seven Pennsylvania counties have agricultural land preservation boards that purchase agricultural conservation easements. Sixty-five private charitable organizations accept donations of conservation easements or, less commonly, purchase them. These two paths to farmland preservation differ in many ways.
Death triggers the possibility of a federal estate tax on the assets owned by the deceased person as of the date of death (called the "estate"). A conservation easement on the person’s land can reduce the tax owed.
In Pennsylvania, death triggers a state inheritance tax on the distribution of the deceased person’s assets (called the “estate”) to the beneficiaries of the estate. Conservation restrictions on land included in the estate can reduce the inheritance tax owed.
Simply stated, a land trust is a charitable organization that acquires land or conservation easements, or that stewards land or easements, for conservation purposes. However, this simple definition leaves much to be explained.