What we protect
The Mud Creek Conservancy accepts both conservation easements as well
as outright donations of land. Parcels of interest must be located
within the Mud Creek watershed in either Hamilton, Marion or Madison
Counties.
Land preservation vehicles
Conservation easements
A conservation easement is a legal agreement between the Mud Creek
Conservancy and the property owner transferring development rights on
the property to the Conservancy. The donor retains ownership of the
property, but abides by the restrictions detailed in the easement.
Conservancy members, in conjunction with the donor, perform an annual
inspection of the property covered by the easement. A conservation
easement is created in perpetuity, and remains in effect even if the
property changes ownership.
A federal income tax deduction can be taken by a donor for the
difference between the unrestricted and restricted values of the land
as determined by a before and after appraisal. An easement can be
custom tailored to the needs of the property owner and may allow for
continued recreational or other low impact uses of the property, such
as farming. In general, the more restrictive the easement, the greater
the tax deduction that can be claimed. It is the property owners
responsibility to obtain the restricted/unrestricted appraisals if an
income tax deduction is desired.
An additional benefit from donating a conservation easement is the
resulting decrease in the inheritance tax that must be paid by the
property owners heirs once they inherit the property.
Property donation
An outright donation of property to the Mud Creek Conservancy
allows the donor to deduct the value of the property from their
federal income taxes as a charitable contribution.
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