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Families along Lookout Mountain often have a long relationship to the land. Some were here prior to the civil war while others came in the early 1900’s.

This connection to the Mountain—whether spanning the southern end down by Gadsen, AL, or the northern end up near Chattanooga—increasingly is recognized as an important part of our region’s heritage.

As a result, landowners are more and more interested in conserving their family lands.

Conservation plans are tailored to landowners needs

When landowners conserve their land, they continue to own their property and can sell, lease, or transfer it to others. The land remains on the tax rolls and each landowner is responsible for the management of their property.

Each property is conserved with a tailored conservation plan and long-term agreement that spans generations. It’s designed to be flexible to allow for strategically sited, compatible, development while conserving the important natural resources on the property.

An estate planning tool

For some landowners the federal income tax deductions related to conserving their land can be helpful in estate planning and transferring the land to the next generation. Qualifying projects can allow for up to 50% of an individual’s adjusted gross income, over a 5-15 year period, to be deducted against the development value that is being donated through the conservation project.

To qualify for this type of income deduction a landowner obtains an appraisal from a qualified appraiser, and works in partnership with a conservation organization or municipality, such as the Lookout Mountain Conservancy, to develop a thoughtful conservation plan.

For more information, please contact Robyn Carlton, CEO of Lookout Mountain Conservancy.

Additionally, read about Benefits of Conservation