The Westmoreland Land Trust protects and conserves land in a variety of ways.  Land of special ecological, historic, scenic, or recreational value can be conserved via free simple acquisition by purchase, bargain sale, or donation.  Tax benefits may be available for a bargain sale or donation;  for any conservation project it is essential that landowners secure their own legal, tax, and financial counsel.  Another means of conserving land is via use of a conservation easement.

Read below or email info@westmorelandlandtrust.org if you’re interested in learning more.

Information for Landowners

Thousands of acres of open space are lost to development every day.  Landowners who feel a deep connection to their land may wish to secure its conservation because they know its special qualities and know that once it is developed, those qualities can be lost or compromised forever.  Wildlife habitat, productive farmland, beautiful scenery, or natural areas – all are worth protecting.

Westmoreland County landowners may work with the Westmoreland Land Trust (WLT) to explore ways to conserve their land.  Several possibilities for protecting your land for future generations are outlined below.

Email info@westmorelandlandtrust.org if you’re interested in working with us or learning more.

Please note that any potential conservation projects are subject to thorough evaluation and due diligence, and are also contingent on the availability of funding.  Please also note that the WLT cannot give legal, financial, or tax advice.  For any transaction involving your land or interest in land, it is important that you obtain independent legal, financial, and tax advice. 

Gift of Land

Donating your land to the WLT is one of the simplest ways of conserving it.  It ensures protection and stewardship of your land and relieves you of the responsibilities of ownership.  Donation of your land is one of the finest legacies you can leave to future generations.  Tax benefits for donation of land are possible.  A separate monetary donation is customary to help with the ongoing expenses of protecting and managing your land.

Bargain Sale

Another way to conserve your land is by selling it to the WLT at a price less than its appraised value.  This approach also relieves you of the responsibilities of ownership while ensuring protection and stewardship of your land.  For a bargain sale, the difference between the fair market value of your land and the selling price is considered a donation, for which tax benefits are possible.

A bargain sale is also a way to bring about a fine legacy for future generations.  A separate monetary donation will help the WLT with the ongoing expenses of protecting and managing your land.

Sale at Fair Market Value

Sale at fair market value may also be a possibility for land of exceptional conservation value.

Gift of Remainder Interest

This type of gift allows you to donate your land for conservation, but continue to use it throughout your lifetime.  A gift of remainder interest is also a fine legacy to leave to future generations, which allows you to continue to use and enjoy your land throughout your lifetime.

Gift of Land by Will

Another option is to make a gift of land in your will.  If you plan such a bequest to the WLT and contemplate placing restrictions on your gift, it is important to meet and discuss the WLT’s capacity to maintain the gift consistent with your wishes.  In many cases it is helpful to enter into a donation agreement with the WLT.

Please call or email if you would like more information about possibilities to work with the Westmoreland Land Trust to conserve your land.

Option to Purchase

An option to purchase will give the option holder the right to purchase your land at a certain price within a certain time period, but without an obligation to do so.  Purchase options are widely utilized for conservation of land.  They may be especially helpful to allow time to raise funds, assemble a project involving multiple properties, complete due diligence, or address ownership by multiple parties.

Right of First Purchase

A grant of a right of first purchase to the WLT will give the WLT the opportunity to make an offer to purchase your property if and when you or your heirs contemplate its sale.  Types of rights of first purchase include:

Right of First Offer

This is an agreement to either:

• Offer your property at terms of your choosing to the WLT before offering the property to others or
• Give notice to the WLT that you are interested in selling your property, and allow the WLT to make the first offer.

Right of First Negotiation

This may be added to a Right of First Offer to require that you negotiate with the WLT for some period of time.

Right of First Refusal

This would allow the WLT, after one or more other offers for your land are obtained, to match any offer that you would be willing to accept.

Conservation Easement

A conservation easement is a permanent agreement that legally binds you, your heirs and all successive owners of the land to restrict its development or use to protect its conservation value.  At present the WLT does not hold conservation easements, but the Western Pennsylvania Conservancy holds several throughout western Pennsylvania.

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 Other options may be suitable if you wish to support conservation of land in Westmoreland County but do not wish to permanently protect the specific land that you own.  Several of these options may provide tax benefits*, and may either be restricted to a specific use, or be unrestricted (available for use where needed).  These options include:

• Donating funds to the WLT
• Donating materials or services to the WLT
• Donating volunteer time to the WLT
• Donating an asset to the WLT, whether publicly or non-publicly traded
• Donating part or all of an eligible withdrawal from your Individual Retirement Account (IRA) to the WLT (A charitable contribution made directly from your IRA may yield tax benefits).
• Donating land or your interest in land to the WLT for resale (for such a donation it is important to address the costs of owning the land or the interest in land until it is sold)
• Making a gift of funds or assets by will.

With donation of an appreciated asset you are eligible for an income tax deduction for the full market value of the asset, and you may also avoid triggering any capital gains tax.

 *Please note that the WLT cannot give legal, financial, or tax advice;  it is important that you obtain independent legal, financial, and tax advice.