Bruce Wells, USDA-NRCS

1. Leaving a Legacy
with Conservation Easements
What’s in it for You!
1
Natural Resources Conservation Service
Bruce K. Wells
Assistant State Conservationist for Water Resources
Salina State Office

2. Conservation Easement
Definition
2
A conservation easement is a restriction
placed on a piece of property to protect its
associated resources.

3. - Easement Programs have been around for 20+ years
in some cases
-Emergency Wetlands Reserve Program (EWRP)
-Wetlands Reserve Program (WRP)
-Emergency Watershed Protection
Program─Floodplain Easement (EWPP─FPE)
-Grassland Reserve Program (GRP)
-Farm and Ranch Lands Protection Program
(FRPP)
3
Historical Perspective of NRCS
Easement Programs

4. - Interest in easements by private
landowners
- Has always been a voluntary program
- In 2003, FRPP easements and selected
GRP easements available for eligible
entity financial assistance
- NRCS holds easements for WRP and GRP
4
Historical Perspective of NRCS
Easement Programs (cont.)

6. Easement Programs
• Farm and Ranch Lands Protection Program
(FRPP), Grassland Reserve Program (GRP),
and Wetlands Reserve Program (WRP) have
been repealed
• Consolidated into Agricultural Conservation
Easement Program (ACEP)
• States will continue to monitor and manage
GRP and WRP easements
• Existing easement deeds remain valid
6

7. Agricultural Conservation
Easement Program (ACEP)
7
Farm and Ranch
Lands Protection
Program
Grassland
Reserve
Program
Wetlands
Reserve
Program

8. ACEP
• ACEP has 2 components
• Agricultural Land Easement Component (ALE)
• Eligible entities implement and hold easements
• Wetland Reserve Easement Component (WRE)
• NRCS implements and holds easements
8

9. 9
ACEP-ALE
Helps farmers and ranchers keep their land in agriculture.
Protects grazing uses by conserving rangeland, pastureland, and shrub land.

10. Protecting Your Land
• Allows for agricultural uses of the property
• Establishes prohibited actions to the land
10

11. Determining Easement Value
for ACEP-ALE
11
Appraisal of the property
Before Appraised value
- After Appraised value
= Easement Value

12. Agricultural Land Easements
• Landowners need to work with a Land Trust
that can hold, monitor and enforce
conservation easements in Kansas.
• The Natural Resources Conservation Service
provides financial assistance to the Land
Trust to acquire the Conservation Easement
from the landowner.
12

13. 13
ACEP-WRE
Provides assistance to landowners to restore, protect, and enhance wetlands.

14. Determining Easement Value
for ACEP-WRE
14
Lesser of:
-Appraised Fair Market Value
-Geographic Area Rate Cap
-Landowner Offer

15. 15

16. Warranty Easement Deed
• Title to the land
• Quiet enjoyment
• Control of access
• Undeveloped recreational uses
• Subsurface resources
• Water rights and water uses
• Reserved rights grazing
16
Reserved Rights

17. Easement Boundaries
17

18. Conservation Planning
• Agricultural Land Easement Plan
• Wetland Reserve Plan of Operations
18

19. Tax Implications
– Easement payment is taxable income
– Like kind exchange possibilities (1031
exchange)
– Installment payments
– Landowner donation for tax deductions
– Kansas Statute 79-1476
19

20. 20

21. FRPP ALE map of state
21

23. Questions ??
23

24. Nondiscrimination Statement
• In accordance with Federal civil rights law and U.S. Department of Agriculture (USDA) civil rights regulations and policies, the
USDA, its Agencies, offices, and employees, and institutions participating in or administering USDA programs are prohibited from
discriminating based on race, color, national origin, religion, sex, gender identity (including gender expression), sexual orientation,
disability, age, marital status, family/parental status, income derived from a public assistance program, political beliefs, or reprisal or
retaliation for prior civil rights activity, in any program or activity conducted or funded by USDA (not all bases apply to all
programs). Remedies and complaint filing deadlines vary by program or incident.
• Persons with disabilities who require alternative means of communication for program information (e.g., Braille, large print,
audiotape, American Sign Language, etc.) should contact the responsible Agency or USDA’s TARGET Center at (202) 720-2600
(voice and TTY) or contact USDA through the Federal Relay Service at (800) 877-8339. Additionally, program information may be
made available in languages other than English.
• To file a program discrimination complaint, complete the USDA Program Discrimination Complaint Form, AD-3027, found online at
http://www.ascr.usda.gov/complaint_filing_cust.html and at any USDA office or write a letter addressed to USDA and provide in the
letter all of the information requested in the form. To request a copy of the complaint form, call 866) 632-9992
• Submit your completed form or letter to USDA by:
(1) mail: U.S. Department of Agriculture
Office of the Assistant Secretary for Civil Rights
1400 Independence Avenue, SW
Washington, D.C. 20250-9410;
(2) fax: (202) 690-7442; or
(3) email: program.intake@usda.gov.