Landowners in Carroll County have several options for the preservation of their farmland for agricultural use and open space. Preservation programs and organizations offer landowners the opportunity to place all or portions of their property under conservation easements, thereby restricting future development and protecting the property's valuable agricultural, natural or cultural resources. These easements can either result in the payment of money to the landowner as compensation for a loss in development potential, or can yield tax advantages in the form of tax credits, charitable deductions, or lower estate or inheritance taxes for donated easements. The following is a brief summary of preservation programs.

Maryland Agricultural Land Preservation Foundation (MALPF) Program is designed to preserve prime farmland through the purchase of conservation easements that prohibit development of the property. The program requires that properties consist of at least 50 acres (or be contiguous to properties already under easement) and contain at least 50 percent qualifying Class I, II, and III soils. Having met the eligibility criteria, landowners competitively bid against other landowners for an easement offer. MALPF determines the value of the easement by subtracting the farm's agricultural value from its appraised fair market value. Farms are then ranked according to the discount of the owner's asking price. If the owner accepts the easement offer, the farm is restricted from development in perpetuity. For more information, contact the Carroll County Agricultural Land Preservation Program office.

Maryland Environmental Trust (MET) is a quasi-public, non-profit land conservation organization. MET accepts donated easements that restrict future development on properties with significant agricultural, environmental and historical resources. There is no legal minimum acreage requirement for donated easements, though at least 25 acres is preferred. MET staff research the conservation features of the proposed easement and a qualified appraiser determines the value of the proposed easement. No monetary compensation for the easement is made; however, donated easements can result in substantial tax benefits such as: deductions as a charitable gift of the value of the easement; reduced estate and/or inheritance taxes; and, a property tax credit on unimproved land. These easements are perpetual. Contact MET toll free at 877-514-7900, for more information (MET, 100 Community Place, First Floor, Crownsville, MD 21032-2023).

Carroll County Land Trust (CCLT) is a local, private, non-profit land conservation organization. The CCLT accepts donated easements restricting future development on properties with significant agricultural, conservation, or environmental resources. There is no minimum acreage requirement; however, at least 15 acres is desirable on easements donated to CCLT. Deeds of easement between the landowner and CCLT can be written to address specific needs and desires of the donor. The easements are typically perpetual and the CCLT often accepts easements jointly with MET. A qualified appraiser determines the value of the proposed easement. For more information, contact Ned Cueman at 410-848-8247 (CCLT, P.O. Box 2137, Westminster, MD 21158-9137).

Carroll County Critical Farms Program assists contract purchasers and new owners who want to use preservation funds to help acquire a farm. The program is designed to provide 75% of easement value in a relatively short period of time. After receiving this County minimum easement payment, the new owner puts the farm in the regular MALPF program and applies to sell an easement in competition with all other county easement sale applicants. If MALPF acquires the easement, the County funds are reimbursed. After 5 years, if the owner has been unable to sell an easement to MALPF, the County exercises its option and acquires the easement with no additional payment; or, the landowner may elect to terminate the option by repaying the County with interest. For more information, contact the Carroll County Agricultural Land Preservation Program office.

Rural Legacy Program, administered by the Maryland Department of Natural Resources (DNR), protects valuable farmland, forests, natural resources, and historic features through the purchase of permanent conservation easements from landowners. Easements are by the County Commissioners with grant funding provided by the DNR. Although there are no minimum size or soils criteria, properties must possess significant natural and/or cultural resources to be eligible.

Carroll County Agricultural Land Preservation (ALPP) Program mirrors the MALPF Program in its size and soils criteria, but mirrors the Rural Legacy Program in its scope, which includes agricultural, natural, and cultural resources. The typical payment option is an Installment Purchase Agreement (IPA), which allows landowners to earn semi-annual tax-exempt interest payments in return for deferring their principal payment for twenty years. Other tax benefits include the deferral of capital gains taxes and the potential for a charitable contribution on a bargain sale of the easement price.