Maryland Rural Legacy Program

Easement Purpose:
Preservation of areas rich in natural, cultural, forestry and agricultural resources which, if preserved, will promote resource-based economies, protect greenbelts, greenways and maintain the fabric of rural life.

Type of Easement:
Purchased agricultural easement, perpetual.

Eligibility Factors and Criteria:
Properties are prioritized and must be located within the approved Rural Legacy Plan which includes lands west of Catoctin Creek, east of South Mountain, from Myersville, south to Rosemont and Route 340.

Minimum Size Property:
Preference given to properties over 20 acres, however in some cases smaller properties may be considered.

Limitations on Development:
Easement is negotiated with no additional development (except accessory structures) preferred; however, the right to reserve additional building lots (e.g., child's house, tenant house, guest house) will be considered on a case-by-case basis.

Potential Tax Benefits:
· Income - No Income Tax benefits expected at this time.
· Property - Property Tax benefits are proposed and are pending approval.
· Estate - While the land value component is reduced, the cash value of the estate is increased. Estate planning instruments can transfer cash so that the land value advantage is not minimized.

Easement Value:
Easement value is determined by a formula based on development potential, tract size, contiguousness to existing easements, soils and natural and cultural resources to be protected.

Stewardship:
Seller agrees to allow periodic inspection of property and to implement a soil and water conservation plan.

Source = Frederick County Planning Department