Agricultural Easements FAQ
About Voluntary Farmland Conservation Agreements
Peach orchard, Fresno County
Is SRT a state agency?
No. Sequoia Riverlands Trust is a non-profit, 501(c)(3), community benefit organization dedicated to conserving the natural and agricultural legacy of the Southern Sierra Nevada and San Joaquin Valley. We apply for grants, administer mitigation funds and receive private donations to fund voluntary conservation agreements and other projects.
Would Sequoia Riverlands Trust own my land?
No. You would continue to own and manage your land and could pass it on to a family member or sell it.
Would I have to open my land to the public?
No. The standard agricultural easement does not require public access to your property. If and only if the landowner specifically authorizes public access, then the agreement can be negotiated for occasional public access for activities such as farm tours. Would anyone tell me how to farm my land? No. Sequoia Riverlands Trust will have no voice in your farming practices. You will continue to make all farming decisions on your land.
Almond grove
Would a voluntary farmland conservation agreement take my farm off the local tax rolls?
No. You would continue to pay property taxes on the value of your farm, minus the value of the development rights.
How is a voluntary farmland conservation agreement different from Williamson Act contracts?
A voluntary conservation agreement is a legally-recorded, permanent deed restriction placed on a specific property through the purchase of its development rights. Because the conservation agreement is attached to the deed, future owners will be bound by it. Removing the option for future development on the land reduces the land’s value, which results in lower property taxes for the landowner and can facilitate passing the farm on to future generations or selling the land to a non-family member.
In addition, the landowner can choose to donate all or part of the development value to Sequoia Riverlands Trust, which may result in further tax benefits. Alternately, Sequoia Riverlands Trust may purchase the development value of the land from the landowner. The landowner could use proceeds to provide for retirement, expand farm operation, or reduce long-term debt.
Williamson Act contracts restrict development on farmland for up to 10 years in exchange for lower property taxes.
What are the tax benefits of voluntary farmland conservation agreements?
Depending upon each situation, the placement of a voluntary farmland conservation agreement on land may provide income, property, and estate tax benefits. In most cases the degree of benefit is influenced by a landowner’s willingness and ability to make charitable donations on all or a portion of the development value. This is in addition to the reduction of the value of land resulting from the conservation agreement itself. For more information, consult a tax advisor.