CONSERVATION CORNER
Conservation Easements, Part 2
by James L. Cummins

Last week we discussed two of the three aspects of conservation easements. A third, but equally important aspect of the easement process is the development of what is referred to as a baseline ecological assessment. This assessment is commonly conducted by resource professionals. It is an ecological "snapshot" of the property. The baseline ecological assessment establishes and records the condition of the property, as well as the land uses that exist when the conservation easement is established. The baseline document is then utilized by a conservation organization, such as the Mississippi Land Trust, serving as the easement holder, to monitor the property and the conditions that exist on the property through time.

Except for the restrictions described by the easement, the property owner retains all other rights which were conveyed when the property was purchased. Hunting, fishing, wildlife viewing and timber management can still be conducted. Conservation easements do not allow public access to the property.

The Uniform Conservation Easement Act prohibits use of the property where more than a minimum use of the property for a commercial recreational activity is allowed. When the owner of such property is not the owner of the surface estate and mineral interests, the tax benefits associated with the conservation easement shall occur if the probability of such surface mining occurring on such property is so remote as to be negligible.

When one places a conservation easement on a piece of property, the owner can be assured that the property will remain in a natural state forever. The property owner is rewarded by the fact that the easement will promote his or her conservation ethic while receiving immediate tax benefits.

Mississippi has seen significant growth in the past several years, attracting new businesses and residents, as well as tourists. But the very reason many people call Mississippi their home is our rich history and bountiful wildlife habitat. Conservation easements are increasingly being recognized as a desirable tool for landowners interested in protecting their property. We must actively preserve these unique characteristics of our state, not only for our quality of life, but future generations as well.

As in any conservation program, it is best to seek the advice of fish and wildlife and tax professionals with experience in the development of conservation easements.

For more information on conservation easements, write the Mississippi Land Trust at P.O. Box 23, Stoneville, MS 38776 or visit their web site at www.misslandtrust.org.

James L. Cummins is Executive Director of the Mississippi Fish and Wildlife Foundation in Stoneville, Mississippi. Known as "Wildlife Mississippi," the Foundation is a non-profit, conservation organization founded to conserve, restore and enhance fish, wildlife and plant resources throughout Mississippi. Their web site is www.wildlifemiss.org.