As we reflect on 2024, the Kings River Land Trust (KRLT) is proud of the significant strides we have made in our mission to conserve agriAt Kings River Land Trust (KRLT), our mission is to help protect working landscapes, conserve vital natural resources, and ensure that agricultural lands continue to thrive for generations. As we collaborate with farmers and ranchers, we often are asked to discuss the distinction between conservation easements and the Williamson Act.
Both play roles in land preservation, but they operate in different ways and offer unique benefits. In this blog, we’ll explore how these two mechanisms compare in supporting the long-term sustainability of farming and ranching in our region.
Understanding conservation easements
A conservation easement is a voluntary legal agreement between a landowner and a land trust (such as KRLT) or a government entity. This agreement permanently limits the use of the land to protect its conservation values — whether agricultural, ecological, or scenic. Farmers and ranchers who choose to enter into a conservation easement retain ownership of their property but agree to certain restrictions that prevent future development or land uses that could compromise its agricultural or environmental integrity.
Key benefits of conservation easements:
- Permanent protection: Unlike other temporary land preservation programs, a conservation easement lasts forever. The land remains protected even if it changes ownership.
- Tailored agreements: Conservation easements are flexible and can be customized to meet the specific goals of the landowner, allowing continued farming, ranching, and other productive uses that align with conservation values.
- Tax incentives: Landowners may be eligible for federal and state tax benefits, including income, estate, and property tax reductions, for donating or selling a conservation easement.
- Conserving heritage: Easements help preserve the cultural and economic heritage of rural communities by ensuring that family farms and ranches can be passed down to future generations without pressure from developers.
At KRLT, we work closely with landowners to craft conservation easements that are mutually beneficial and ensure that agricultural operations remain economically viable while safeguarding the natural landscape.
What is the Williamson Act?
The Williamson Act, also known as the California Land Conservation Act of 1965, is a state program that allows agricultural landowners to enter into contracts with local governments to restrict their land to farming, ranching, or open-space use for a period of 10 to 20 years. In exchange, the landowner receives a reduction in property taxes based on the land’s agricultural value rather than its potential development value.
Key benefits of the Williamson Act:
- Tax relief: The primary benefit of the Williamson Act is lower property taxes. Landowners pay taxes based on the value of the land as farmland, which is often significantly lower than the land’s market value for development.
- Renewable contracts: Williamson Act contracts are typically for 10 years, automatically renewing each year unless the landowner or the county decides to begin the nonrenewal process, which gradually phases out the tax benefits over a nine-year period.
- Encouraging agricultural use: By making it more affordable to maintain agricultural operations, the Williamson Act reduces the pressure to sell farmland for urban or suburban development.
Comparing Conservation Easements and the Williamson Act
1. Permanence vs. Temporary Contracts
- Conservation easements are permanent agreements, meaning the land will be protected in perpetuity, regardless of future ownership changes. This long-term solution ensures that farmland remains farmland forever.
- The Williamson Act offers temporary protection through renewable contracts. While it provides tax relief for a set period (10 to 20 years), it doesn’t guarantee permanent protection from development.
2. Tax benefits
- Conservation Easements can result in substantial federal and state tax deductions for landowners, including income tax benefits for donating the easement and potential reductions in estate and property taxes.
- The Williamson Act provides property tax relief by taxing the land at its agricultural value, making it less costly for landowners to continue farming or ranching.
3. Flexibility and use restrictions
- Conservation Easements offer customized agreements that are tailored to the specific land and goals of the landowner. While certain development is restricted, owners can continue agricultural activities and even enhance the land’s environmental health.
- The Williamson Act primarily focuses on limiting land use to agriculture or open space during the contract period, offering less flexibility for creating long-term conservation plans.
4. Conservation Impact
- Conservation easements focus on permanently conserving natural resources and supporting agricultural practices that align with conservation goals. These easements help ensure that ecosystems, wildlife habitats, and soil health are preserved alongside productive agricultural use.
- The Williamson Act does not explicitly prioritize conservation beyond preserving land for agriculture and open space, but its impact lies in reducing the financial pressure for farmers and ranchers to sell their land for development.
How KRLT Supports Farmers and Ranchers
At Kings River Land Trust, we believe that both conservation easements and the Williamson Act are vital tools for safeguarding the future of agriculture in our region. By offering landowners the option to create conservation easements, we provide a permanent solution that guarantees long-term protection of farmland, ranches, and natural resources. These agreements allow farmers and ranchers to maintain their livelihoods while leaving a legacy of conservation for future generations.
We also encourage landowners enrolled in the Williamson Act program to explore the additional benefits that a conservation easement can provide. While the Williamson Act offers significant tax savings and land-use restrictions, a conservation easement can complement these efforts by ensuring that the land is protected forever, regardless of changing economic pressures or future development trends.
Farmers and ranchers are essential stewards of the land, and preserving agricultural landscapes is critical for sustaining local food systems, ecosystems, and rural economies.
If you’re a landowner interested in learning more about how KRLT can help you protect your land, we invite you to reach out to us. Together, we can explore the options that best suit your needs and contribute to the long-term conservation of the working lands that define our community.