H.799, An Act Relative to Establishing Massachusetts Land Conservation Incentives

Updated January 8, 2009

**UPDATE**
On August 14, 2008, Governor Patrick signed the Environmental Bond Bill into law. He sent the Conservation Tax Incentives amendment back to the legislature for final approval, having put a $2 million per year cap on the incentives.

In early January 2009, during the informal legislative session, the Legislature approved the bill with the $2 million cap in place! This bill will provide a land conservation tax credit of up to $50,000 to landowners who donate land to a conservation non-profit or municipal or state conservation agency. The bill will go into effect in 2011.
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Click here to read a Boston Globe editorial on Conservation Tax Incentives, which appeared August 4, 2008.

With over 40 acres of land being developed across the state every day, legislation to encourage landowners to protect their land is currently before the House Committee on Ways & Means. H.799, the Conservation Incentives Act would provide a state income tax credit to taxpayers who donate land for conservation.

Nearly 60% of undeveloped land is privately owned and unprotected.  Many acres are lost daily to poorly planned development.  To ensure the preservation of our most critical natural resources, the state must employ a variety of tools, from improved local zoning and increased capital investments in land protection, to enhanced tax incentives for voluntary land donations by private land owners. 

Under the Conservation Incentives Act, the Executive Office of Energy and Environmental Affairs must determine whether lands proposed for donation are in the public interest.  Lands protecting drinking water supplies, un-fragmented wildlife habitat, archaeological and historical resources, scenic vistas, recreational opportunities may be eligible. Qualified donors would receive a state income tax credit valued at 50% of the appraised value of the land, limited to $50,000. The credit cannot exceed the donor's annual state income taxes, and may be carried forward for 10 years.  Click here to view a fact sheet about the tax incentive.

Fourteen other states have adopted state income tax credit programs to provide the stimulus needed to tip the balance in favor of conservation. A recently updated Impact Analysis (December 2007) by the Massachusetts Department of Revenue revealed that the Conservation Incentives Act would have a negligible impact on state revenues. Read a Boston Globe article about the proposed incentive.

 The actions taken over the next decade by public agencies, non-profit organizations, and private landowners to address the unrelenting pressures of development will permanently shape the future of the Commonwealth's landscape.  The time has arrived to make conservation a more attractive financial option for the future.

Take action!

Please contact your Representative and Senator ask him/her to contact Chairman Robert A. DeLeo of the House Committee on Ways and Means, and urge he and his committee to report H. 799, the Conservation Incentives Act, out favorably now.   The House and the Senate need to act on this important bill before the formal legislative session ends on July 31, 2008!

Dial 617-722-2000 and ask for your representative by name. If you don't know your representative's name, then mention your town and the operator will connect you, or go to www.wheredoivotema.com

You can also get your legislator's contact information for the House by clicking here, or for the Senate by clicking here.

Thank you for your support!