Our State Partners
The Virginia Department of Conservation and Recreation (DCR) is responsible for conducting reviews of the conservation value of applications greater than $1 million or more in State Land Preservation Tax Credits. Any land transaction claiming less than $1 million tax credit does not require DCR review. Donations of land can be fee simple or for a stated purpose such as conservation purpose, public benefit, and general water quality and forest management.
Land Conservation Purpose Donations
Donations of land or conservation easements can be given for one or more purposes listed below:
- Agricultural Use
- Forestal Use
- Natural Habitat and Biological Diversity
- Historic Preservation
- Natural-Resource Based Outdoor Recreation or Education
- Watershed Preservation
- Preservation of Scenic Open Space
- Conservation and Open Space Lands Designated by Federal, State or Local Governments
General Water Quality and Forest Management
The deed of conservation easement for water areas must ensure the protection of water quality and forest resources through the inclusion of: rivers, streams, wetlands, springs, or shorelines. The property must contain or include wetlands or frontage on the perennial stream or river, sinking streams, tidal waters, lakes, ponds, or other water-bodies with perennial outflow. Proper vegetated buffers are important for the protection of water quality.
Land used for agricultural production should be at least five (5) contiguous acres or more devoted to the production for sale of plants or animals under standards prescribed by the Commissioner of Agriculture and Consumer Service, or land devoted to solid conservation program under an agreement with an agency of the federal government. If the property contains lands in agricultural use, then the deed of conservation easement shall require that a written conservation plan be developed or in place that stipulates the use of best management practices for water quality protection.
Management plans for forest lands: If the property contains 20 acres or more of forest land, then the deed of conservation easement shall require the landowner has a current written forest management plan or a Virginia Forest Stewardship Plan in place prior to the commencement of timber harvesting or other significant forest management activities.
For more information please review: VIRGINIA LAND CONSERVATION FOUNDATION Land Preservation Tax Credits – Conservation Value Review Criteria.