Protect Your Land
Land Conservation


Purchase of Development Rights
What is Purchase of Development Rights?
How is the value of non-farm development rights established?
The value of an easement is determined through an appraisal process, called the “before and after” process, which is different than a farm appraisal. This appraisal determines what the full market value is for the land before it is conserved and then determines a second value for the land after it would be conserved with the conservation easement. The difference between the two values is the value of the development rights (or the value of the conservation easement). Please refer to our Fact Sheet on Agricultural Conservation Easements and Appraisals for more information.
How does the process work?
We currently partner with local municipalities and landowners who apply for farmland protection grant funding for the New York State Department of Agriculture. This program is called the Purchase of Development Rights (PDR). If a farm is selected for protection with the NYS farmland protection program it will pay for up to 87.5% of the non-agricultural development rights value. The municipality may contribute funding towards the transaction costs. Other counties provide in-kind services, such as computerized mapping.
NYALT works with the sponsoring municipality and landowners who have been selected for a NYS farmland protection grant (PDR) to help them with the conservation land planning, related documents, and materials necessary to meet state and federal guidelines for farmland conservation projects. As part of this process, NYALT agrees to uphold the conservation agreement (called a conservation easement) into the future.
Where does funding come from?
While funding can come from a combination of State and Federal grants or Private donations, typically NYALT works with the NYS Farmland Protection Implementation Grant program funds. These are competitive farmland protection grants available from the New York State Department of Agriculture and Markets. These grants provide for up to 87.5% of the value of the development rights and associated transaction costs. Each year, New York State’s legislature allocates funds for this grant program from the Environmental Protection Fund, but demand from the farm community is high – typically there are twice as many applicants as there is funding allocated each year.
Interested?
Donating a Conservation Easement
By donating a conservation easement, you become a community leader, establishing a gift that keeps giving to future generations. Conserving your land is one of the greatest legacy actions you can take. Good farm and forest land will become even more important as we work to strengthen our local food supply and conserve our water and natural resources. You can make a real difference with the gift of an agricultural conservation easement. Donating a conservation easement can help families with estate planning and can provide state and federal income tax deductions and state property tax credits.
For more information, please complete the Landowner Information Sheet and return it to NYALT or contact Brandy Colebrook at bcolebrook@nyalt.org or 315-203-6077.

What is involved in donating a conservation easement?
Site Visit
Meet With Staff
Review of Title Documents and Public Records
Draft the Conservation Easement
Landowner Review
Prepare Final Documents
Prepare the Baseline
Complete the Project
Apply for State and Federal Income Tax Deductions
Project Time Frame
Transaction Costs
Tax Incentives
If landowners donate a conservation easement in full or as a bargain sale and plan to utilize a federal tax deduction, they must get a certified appraisal documenting the value of the conservation easement, within the same tax year of, but no more than 60 days prior to the donation. There may also be estate tax benefits associated with the conservation easement as well.
The New York State Tax Credit gives landowners whose land is restricted by a donated or partially donated conservation easement an annual refund of 25% of the property taxes paid on that land, exclusive of structures and improvements, up to $5,000 per year. Your local municipality will not experience a reduction in tax revenue because it is a New York State income tax credit.