Houston IntraMet / Galveston County

The Texas Constitution sets out five basic rules for the property tax:

Taxation must be equal and uniform.
All property, whether residential or commercial, must be taxed equally and uniformly. No single property or type of properties should pay more than its fair share of taxes.
Property must be taxed on the basis of its current market value.
The Constitution provides certain exceptions, such as productivity values for agricultural and timber land. A property’s market value is the price it would sell for when both buyer and seller seek the best price and neither is under pressure to buy or sell. Farm and ranch land can be valued on its capacity to produce crops or livestock instead of its market value. This is called agricultural appraisal. Similarly, special timberland appraisal is available to property owners whose land produces timber for commercial use.
All property is taxable unless a federal or state law exempts it from the tax.
The Texas Legislature may provide for Constitutionally approved exemptions. Exemptions may exclude all or part of a property’s value from taxation.
Property owners have a right to reasonable notice of increases in appraised property value.
Each property in a county must have a single appraised value.

The Texas property tax system has four main participants:

The property taxpayer
whether residential or business, is responsible for paying taxes and has a reasonable expectation that the taxing process will be fairly administered.
An appraisal district
in each county, administered by a chief appraiser, sets the value of your property each year. The appraisal district’s board of directors hires the chief appraiser. Local taxing units appoint the directors and fund the appraisal district according to a tax-based formula.
An appraisal review board (ARB)
settles disagreements between you and the appraisal district about your property’s taxability and value. The appraisal district’s board of directors appoints citizens to serve as ARB members.
Local taxing units,
including the school districts, counties, cities and special districts, decide how much money they must spend to provide public services. Property tax rates are set according to taxing unit budgets. Some taxing units have access to other revenue sources, such as a local sales tax. School districts must rely on the local property tax, in addition to state and federal funds. The annual tax levy has four phases: property valuation, a protest period, tax rate adoption and tax collection.

Click here to learn more about Texas Property Tax and exemptions.

Introductory & Technical Articles on land conservation and estate and tax planning

For those of you new to land conservation, we have articles to introduce you to the basic concepts. These articles will help you understand the federal and state tax and estate planning issues and incentives associated with charitable donations of land and conservation easements. Our library of technical articles and papers addresses current issues and topics for the conservation professional as well. Once you are ready, connect with the local professional advisors to explore options for the future of your land.

Click to view 63 articles

Estate Planning for Forest Landowners: Estate Planning for Forest Landowners: What Will Become of Your Timberland? William C. Siegel, Harry L. Haney, Jr. and John L. GreeneThis is a preview of the Forest Service General Technical Report SRS-112. Published by U.S. Department of Agriculture Forest Service, Southern Research Station. 180 p ...
Estate Planning Saves Money: Estate Planning Saves Money. With the changes in estate tax laws promulgated by Congress in 2001, legislators have created the ultimate concept in estate planning. Under these rules, the estate of a taxpayer who dies in 2010 is completely exempt from tax (although a gift tax may be due, the estate tax i ...
Do you have a plan for your family forest: Do you have a plan for your family forest?. By Jay Braunscheidel, VP at. Integrated Forest Management. More family woodlands will change hands and be sub-divided in the next 10 years than at any point in America’s history. That fact struck me as I was reviewing the newly revised estate planning resourc ...
Estate Tax Update: Estate Tax Update. Recent changes to the estate tax may have left some taxpayers unclear on their likely estate tax obligations. Both the annual life time exemption and the applicable tax rate have been the subject of recent changes.Under legislation passed in 2001, the U.S. estate tax exemption level has b ...
Tax Benefits of Donating Conservation Land: Tax Benefits of Donating Conservation Land. By:Robert Levin. There are several kinds of tax benefits available to donors of land or. conservation easements. This article attempts to summarize these benefits and provide some. examples of how they work. ...
Can my heirs save money on estate taxes? Conservation easements have benefits years after your donation.: Can my heirs save money on estate taxes? Conservation easements have benefits years after your donation.By donating a conservation easement, you are eligible not only for an immediate financial reward from state tax credits and federal deductions, but you can also save money on estate taxes for generati ...
How a conservation easement works: How a conservation easement works. A simple example illustrates how a conservation easement works in practice. Let’s assume a rancher in Montana owns a tract of land that serves as a wildlife corridor for elk and other animals moving from summer to winter feeding grounds. Pressure from buyers building vacatio ...
Transferring Wealth through Land Conservation: Transferring Wealth through Land Conservation By Thomas L. Daniels, Professor, School of Design, University of PennsylvaniaThe United States is about to experience its largest-ever intergenerational transfer of wealth: more than $10 trillion are expected to change hands in the next 10 to 20 years. ...
Easements: A Tool for Family and Business Planning: Conservation Easements: A Tool for Family and Business Planning that Preserves Your Land. The unprecedented rise in real estate values in many parts of the country has produced new wealth but also new difficulties for landowners who want to pass cherished property to their heirs. This year, the federal estate tax ...
Tools For Reducing High Property Taxes in Maine: Tax Tools in Maine. By: Andrew A. Cadot, Esq.. Tools For Reducing High Property Taxes in Maine. Many owners of real estate in coastal Maine are facing dramatic increases in their property taxes as a result of municipal revaluations, especially those with shorefront or a water view. Some families ...
Planning For Woodlands In Your Estate: Planning For Woodlands In Your Estate Sharing Property with Children. When title to property is held between two or more people as “joint tenants with rights of survivorship” (often abbreviated on documents as “JTROS” the surviving joint owners automatically own 100 percent of the property when one owner dies. An inter ...
Hypothetical Examples of the Tax Benefits of Donating Conservation Land: Hypothetical Examples of the Tax Benefits of Donating Conservation Land. By: Robert Levin. The following numbers are purely hypothetical and are not to be relied on by anyone as a representation or guarantee of tax results. These numbers have been simplified and approximated and do not represent predictions for any ...
Bundle Of Rights Approach To Value: real estate appraisal. Bundle Of Rights Approach To Value. By: Gerald R. Barber. In the appraisal of real estate, it is important to distinguish between real estate and real property.Real estate is the physical land and appurtenances including structures attached thereto. Real estate is immobile and tangibl ...
Tax credits for habitat restoration and habitat protection easements for endangered species: Tax credits for habitat restoration and habitat protection easements for endangered species. The Senate is expected to pass new legislation that will create tax credits for habitat restoration and habitat protection easements for endangered species. Some view tax credits as a more effective way to reduce tax liabilit ...
Conservation Easement Tax Benefits Abound for Owners of Large Acreage: Tax Benefits. Bulletin July 2008Real Estate LawConservation Easement Tax Benefits Abound for Owners of Large Acreageby Ann Taylor Schwing, Esq.Donation of a conservation easement to a qualified organization can result in an immediate income tax deduction and a reduction in the value of land for estate tax purpose ...
6 Basic Steps to Conveying a Conservation Easement: 6 Basic Steps to Conveying a Conservation Easement. By: Robert Levin. How does one go about donating or selling a. conservation easement.. There is no one right way to go about it. However, the following outline shows the most common steps to the process. Conveying an easement may take anywhere from a few months ...
Contributions of capital gain real property for conservation purposes: Powerful tax incentive which has helped conserve a million or more acres of natural areas, farms, and ranches across the US.The 2008 farm bill extends the tax deductions for contributions of real property for conservation purposes to 12/31/2009.The legislation increases an individual’s deduction from 30% to 50% of thei ...
Strategies for Using Conservation Easements in Tax and Estate Planning: Strategies for Using Conservation Easements in Tax and Estate Planning By David Braun. This article originally appeared in the November/December 2002 issue of Probate & Property Conservation easements are extraordinary tax and estate planning tools for clients with recreational or agricultural land they wish to ...
Intergenerational Planning Methods for Forests: Intergenerational Planning Methods for Forests. One of the most tragic failings of traditional forestry is an unreasonable emphasis on profitability. Although woodlands are capable of producing a sustained flow of products, the shorter the planning horizon of any particular owner, the less sustain ...
Book Review of "Working Forest Conservation Easements": Book Review of "Working Forest Conservation Easements". Working Forest Conservation Easements by Brenda Lind. Published by Land Trust Alliance, 2001. 44 pp.. BOOK REVIEW. by. Bret P. Vicary, Appraiser/Forest Analyst. James W. Sewall Company. Old Town, Maine. Published in: Vicary, B.P. 2001. Working Forest Co ...
Conservation Easements on Land Need to be Thought Through: Conservation Easements on Land Need to be Thought Through By Curtis Seltzer. BLUE GRASS, Va.About 10.6 million privately owned acres - an area about twice the size of Connecticut - now carry conservation easements. This land base is growing by more than one million acres annually. Almost 30 million mo ...
Working Forest Conservation Easements: A Primer for Forest Landowners: Working Forest Conservation Easements: A Primer for Forest Landowners. The landscape is changing and forestland continues to be broken into smaller parcels and converted into housing developments at an astonishing rate. If forest landowners want to ensure that their forest stewardship efforts ex ...
Financial Alternatives for Land Conservation Transactions: Exchange 14 Fall 2004 Clearly, the motivation for a land conservation transaction is often the desire of the landowner to safeguard the property. However, this objective must be balanced with the need to maximize the return to the landowner. The general perception is that the highest return will be ...
Like-Kind Exchanges: Like-Kind Exchanges. view the IRS Code Section 1031. Generally, if a landowner sells land, he will owe taxes on the amount he receives. But, by using a transaction known as a like-kind exchange, a landowner may be able to defer taxes if he exchanges one parcel of land for another. The two properties do ...
Qualified Intermediaries: Qualified Intermediaries. A qualified intermediary (QI) is a neutral party who may assist a landowner in facilitating a. like-kind exchange. The QI enters into a written agreement, known as the exchange agreement, with the landowner. Under the agreement, the QI acquires the landowner’s property from the landowner, ...
Do Conservation Easements Promote Sustainable Management of the Northern Forest?: Do Conservation Easements Promote Sustainable Management of the Northern Forest?. David Capen University of Vermont. david.capen@uvm.edu. Patricia Stokowski University of Vermont. Since the 1980s, some 2,000 properties covering over two million acres of forest are now under conservation easements in Main ...
Family Forest Partnerships: Family Forest Partnerships. A partnership of any kind is a non-corporate association of two or more people, each of whom own shares of an undivided interest in the assets of the partnership. Unless otherwise indicated, it is assumed that partners have an equal share, but equal ownership is not a requir ...
Conservation Easements and the 2010 Roth Conversion: Conservation Easements and the 2010 Roth Conversion A symbiotic relationship. By. ADAM MILLER. CFP® Adam is a CERTIFIED FINANCIAL PLANNER professional. As a trusted fiduciary and fee-only financial planner at Elderado Financial, he works passionately to help families and landowners preserve their wealth, pay less in ta ...
Land Preservation: An Essential Ingredient in Smart Growth: Land Preservation: An Essential Ingredient in Smart Growth By: Tom Daniels* and Mark Lapping*. ABSTRACT The preservation of land for working rural landscapes, wildlife habitat, urban parks, recreational trails, and protecting water supplies and floodplains is emerging as an integral component of smart growth programs. ...
Conservation Easements - The Latest Tool in the Protection of Lands and Landscapes in the Mississippi Delta: Easements, estate Planning. Conservation Easements – The Latest Tool in the Protection of Lands and Landscapes in the Mississippi Delta. byLaurel A. Florio, J.D.. Article Published in Tree Talk (Official Publication of the. Mississippi Forestry Association. Inc. Fall 2001 Conservation easements have been ut ...
Conservation Districts: Soil and Water Conservation Districts. What is a Soil and Water Conservation District? Across the United States, nearly 3,000 conservation districts - almost one in every county - are helping local people to conserve land, water, forests, wildlife and related natural resources.Conservation Districts we ...
On-Line Energy Estimator Tools: Check out the NRCS Energy Estimator Tools. Farmers and ranchers can cut input costs, maintain production, protect soil and water resources, reduce the nation’s dependence on fossil fuels, and save money by using conservation practices in their agricultural operations.Crop Residue ManagementA producer can save at leas ...
U.S. Fish & Wildlife Service Coastal Habitat Conservation Program: U.S. Fish & Wildlife Service Coastal Habitat Conservation Program Protecting and Restoring Coastal Habitat on Private LandsThe Coastal Program. identifies important coastal resource problems and solutions, seeks partnerships to carry out on-the-ground conservation projects, and encourages public action in 15 of the na ...
Conservation Easements & Planning: Easements, estate Planning. WHAT IS A "CONSERVATION EASEMENT". Put very simply, a conservation easement is a restriction on the use of your property. It is a recorded deed restriction, and the right to enforce the restriction is given to a tax-exempt charitable organization generally in the conservation field) o ...
Conservation 101: land conservation. Conservation 101. By: Robert Levin. Before you can decide what is right for you and your land, here are some basic definitions. Whole Interests in Land versus Conservation Easements There are two basic kinds of conservation transactions: “whole interests in land” and “conservation ease ...
Cooperative Extension Service: Cooperative Extension Service. The cooperative extension service is designed to help people use research based knowledge to improve their land. Administered through thousands of county extension offices, extension brings land-grant expertise to the most local of levels in affiliation with the state's desi ...
Recognized Conservation Purposes for Easements: Recognized Conservation Purposes for Easements. In order to obtain tax benefits, a conservation easement must serve a recognized “conservation purpose. The tax code recognizes four purposes that will qualify: 1) Providing places for public outdoor recreation and education. 2) Protecting a signific ...
Federal Assistance Programs: financial assistance, grants. The following are federal assistance programs that provide cost share incentives for habitat conservation, habitat restoration, forestland, ranchland, and farm conservation.Agricultural Management Assistance. Conservation Innovation Grants. Conservation of Private Grazing Land. ...
Congress approves new tax incentives for conservation: On August 17, the President signed The Pension Protection Act of 2006 into law. This legislation has created a tremendous expansion of the federal conservation tax incentive for conservation easement donations. This is a great victory for conservation!The new law: Raises the deduction a landowner can ...
Internal Revenue Code, Section 170(h): 153FEDERAL HISTORIC PRESERVATION LAWSThis Act became law on December 17, 1980 (Public Law 96-541, 26 U.S.C. 170(h) and has been amended three times.Internal Revenue Code, Section 170(h)QUALIFIED CONSERVATION CONTRIBUTIONS, AS AMENDEDQualified conservation contributionSection 170(h) (1) For purposes ...
USDA Technical Service Providers: Who are Technical Service Providers and what can they do? The. 2002 Farm Bill. authorized USDA to use Technical Service Providers (TSPs) The premise behind Technical Service Providers is that the demand for assistance to do conservation work is increasing and will exceed the current staffing capacity of ...
Tree Farm Planning for Results: Tree Farm Planning for Results By Kurt Swearingen. Introduction The ultimate reason for planning is to obtain desirable outcomes. Planning for results begins with defining your vision for the tree farm, formulating multi-resource goals to support your vision, and establishing the steps you will take ...
Alternatives to Real Estate Development Deriving Financial Benefits from Conservation and Mitigation Projects in Virginia - a Lender's Collateral Concerns: Alternatives to Real Estate Development Deriving Financial Benefits from Conservation and Mitigation Projects in Virginia - a Lender's Collateral ConcernsBy:. Robert J. Allen. and. R. Lee Stephens, Jr. In the current economic environment, landowners previously contemplating development or sale of thei ...
Conservation Tax Provisions making their way through Congress: Conservation Tax Provisions making their way through Congress. Last year, Congress extended the. deductions landowners can take for conservation easement donations in the Farm Bill. The provisions originally passed in the Pension Protection Act in 2006, but are set to expire at the end of this year. Repres ...
PURCHASE OF DEVELOPMENT RIGHTS: ANOTHER OPTION FOR CONSERVATION MINDED LANDOWNERS: PURCHASE OF DEVELOPMENT RIGHTS: ANOTHER OPTION FOR CONSERVATION MINDED LANDOWNERS. By:. Robert J. Allen. and. R. Lee Stephens, Jr. Many landowners are familiar with conservation easements, a vehicle for preserving land in perpetuity, but they may not be aware of another option: selling the development rig ...
CONSERVING OPEN SPACE =Tax Credits, Cash and Like-Kind Property: CONSERVING OPEN SPACE =Tax Credits, Cash and Like-Kind Property By:. Christine Latulip. Long before the buzz in Washington was about creating a stimulus package to help the struggling economy, in 2008 tax incentives were approved by Congress that promotes voluntary land conservation. The new law raised the deduc ...
Forever Donation: Forever Donation. A landowner recently asked us: "What is the best way to ensure that the land I donate is not sold? We put the question to the land trust community and it generated quite a bit of activity on the land trust listserv. They provided a spectrum of ideas which range from the pragmatic to the philosophica ...
The Importance of Land Trusts to Forestry: The Importance of Land Trusts to Forestry. Consider the following scenario: A husband and wife with two children own a 200acre tract of highly productive timber land. The parents leave the land to their children, but divide it into two parcels. One child decides to continue managing forests in the tradition of her pa ...
Commercial Wind Energy Development In Wyoming Guide for Landowners: Wind Energy Development In Wyoming. Prepared for Laramie Rivers Conservation District Medicine Bow Conservation District Saratoga-Encampment-Rawlins Conservation District By e William D. Ruckelshaus Institute of Environment and Natural Resources www.uwyo.edu/enr Commercial Wind Energy Development In Wyoming: A ...
A Sustainable Family Forest LLC: A Sustainable Family Forest LLC. Until fairly recently, there were no good alternatives available to woodland owning families who, after years of effort now find themselves having to leave forests – and forest management plans – to children. Thankfully there is now a perfect alternative to maintain manageme ...
Texas' Wildlife Action Plan: Excerpts from Texas' Wildlife Action Plan (WAP) applicable to Private Landowners.. QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. Introduction. Priority Ecoregions. Tier I - High Priority Ecoregions. Tier II - Secondary Priority Ecoregions. Tier III - Tertiary Priority Ecoregions. High Priority Habitats. ...
Iowa's Comprehensive Wildlife Conservation Strategy: Excerpts from Iowa's Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. The State of Iowa's Natural Communities. Topography and Climate. Geology. Publicly-owned Conservation Lands. Wildlife Conservation. Habitat on Private Lands Lands. ...
State Forester Speech: December 11, 2002: Official Web Site of the Virginia Department of Forestry ...
Conservation Easements, Supply Agreements, & Green Certification: Conservation Easements, Supply Agreements, & Green Certification Timberland transactions increasingly involve conservation easements, wood supply agreements, and green certification considerations. On the one hand, these features can reduce the price and total flexibility associated with timberland ...
Program Changes in the 2008 Farm Bill: Program Changes in the 2008 Farm Bill. The new Farm Bill has finally arrived, and we’ve highlighted some program changes, key new provisions, as well as entirely new conservation and energy programs. Without further ado, let’s jump right in to the programs… Conservation Reserve Program (CRP) This very successful ...
California's Wildlife Action Plan: Excerpts from California's Wildlife Action Plan applicable to Private Landowners.. QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. Introduction. Wildlife Species Matrix. Plant and Animal Species Lists. Information Sources for Private Landowners. INTRODUCTION CALIFORNIA'S NATURAL DIVERSITY California is the wildlife stat ...
Maine's Comprehensive Wildlife Conservation Strategy: Excerpts from Maine's Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. State Overview. Distribution and Abundance of Wildlife Species. A Land Rich in Contrasts. Public Concern for Conservation. Importance of Wildlife to Maine's Economy. ...
Mississippi's Comprehensive Wildlife Conservation Strategy: Excerpts from Mississippi's Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. Introduction. Mississippi's CWCS Ecoregions. East Gulf Coastal Plain. Mississippi River Alluvial Plain. North Gulf of Mexico. Upper East Gulf Coastal Plain. ...
Conservation Easements: Changes In The Wind: Conservation Easements: Changes In The Wind. Granting an easement to some portion of the bundle of rights associated with land is the most common method of protecting land from development. But the process of creating and transferring an easement is probably one of the most mysterious concepts among those who own farm ...
Major Existing EPA Laws and Programs That Could Affect Agricultural Producers: This document provides information on major existing EPA laws and programs that could affect agricultural producers with links to additional information. Agriculture, Laws, Regulations, Clean Water Act, Clean Air Act, CERCLA, RCRA, FIFRA. Major Existing EPA Laws and Programs That Could Affect Agricultural Produce ...
Nebraska's Comprehensive Wildlife Conservation Strategy: Excerpts from Nebraska's Natural Legacy Project / Comprehensive Wildlife Conservation Strategy (CWCS) applicable to Private Landowners.QUICK LINKS TO SECTIONS OF THIS DOCUMENT:. Introduction and Purpose. Mission Statement. Guiding Principles. Purpose and Need. Increase Collaboration and Communication. ...
Ranching as a Conservation Strategy: Synthesis Paper Ranching as a Conservation Strategy: Can Old Ranchers Save the New West? Mark W. Brunson1 and Lynn Huntsinger2 Authors are 1Professor, Department of Environment and Society, 5215 Old Main Hill, Utah State University, Logan, UT 84322-5215, USA; and 2Associate Professor, Department of ...
Texas Taxpayers' Rights, Remedies & Responsibilities: tax, taxpayer, appraisal, property tax, texas. Texas Comptroller of Public Accounts Property Tax Division 1 Susan CombsTexas Comptroller of Public AccountsTaxpayers' Rights, Remedies and ResponsibilitiesProperty TaxesSusan CombsTexas Comptroller of Public AccountsTaxpayers' Rights, Remedies and ...

Click to view 38 technical articles

Farm & Ranch Estate Planning: Rally 2002 Session 4K Farm & Ranch Estate Planning Jeremiah P. Cosgrove Ryland Howard. 2002 FARM CONSERVATION TAX UPDATE By Jerry Cosgrove, Attorney, American Farmland Trust Co-author, Your Land is Your Legacy: A Guide to Planning for the Future of Your Farm n September 1999, American Farmland Trust published a ...
Federal Estate and Gift Tax Consequences of Donated Term Conservation Easements: LAND TRUST ALLIANCE Exchange Summer 2000 25 Term conservation easements are conservation easements that are not perpetual, but, rather, restrict the property for a term of years. After the term has expired, the conservation easement restrictions terminate and no longer affect the land. Term conserva ...
Estate Tax Incentive For Landowners: AN IMPORTANT ESTATE TAX INCENTIVE FOR LANDOWNERS. By: Stephen J. Small, Esq.. In 1997, for the first time in more than a decade, Congress added to the law significant new tax incentives for voluntary land protection by private landowners.Let’s start with a few important observations. Every single conservation ea ...
Estate Planning Opportunities: Low Interest Rates Offer Estate Planning Opportunities By. James A. Houle, Esq.. Many of us have used the current low interest rates to save money by refinancing our homes and businesses. But attractive rates can also offer even better opportunities to save on gift and estate taxes, which now apply to tra ...
Post-Mortem Donation of Conservation Easements: You’re Not Too Late: The Post-Mortem Donation of Conservation Easements. By. Robert Levin. Attorney at Law The following is an adapted version of an article that appeared in Tax Notes Today in October 30, 2000. Robert H. Levin is a practicing Maine attorney who specializes in land conservation. He works with land t ...
AGRICULTURAL CONSERVATION EASEMENTS: AGRICULTURAL CONSERVATION EASEMENTS. DESCRIPTION A conservation easement is a deed restriction landowners voluntarily place on their property to protect resources such as productive agricultural land, ground and surface water, wildlife habitat, historic sites or scenic views. They are used by landowners (granto ...
Agricultural Conservation Easements: Conservation Easements. A M E R I C A N F A R M L A N D T R U S T · F A R M L A N D I N F O R M A T I O N C E N T E R FACT SHEET AGRICULTURAL CONSERVATION EASEMENTS DESCRIPTION A conservation easement is a deed restriction landowners voluntarily place on their property to protect resources such as ...
Drafting Conservation Easements fo Agricultural & Ranch Land: Rally 2002 Session 1M Drafting Conservation Easements for Agricultural & Ranch Land Jeremiah P. Cosgrove Renee J. BouplonA M E R I C A N F A R M L A N D T R U S T · F A R M L A N D I N F O R M A T I O N C E N T E R FACT SHEET AGRICULTURAL CONSERVATION EASEMENTS DESCRIPTION A conservation easemen ...
Appraisals and Valuation: Appraisals and Valuations - HOW THE GIFT IS VALUED. By: Stephen J. Small, Esq.. For purposes of the tax rules, the "value" of a property is equal to what it would sell for if it were put to the most valuable economic use that is possible under the circumstances. In many cases (though not all) with land t ...
Combining Land Conservation & Planned Giving Techniques: Rally 2002 The Basics of Combining Land Conservation & Planned Giving Techniques Myra Lenburg Norman E. RogersRally 2002 Note: Though this paper focuses on farmland, the same planned giving and conservation strategies can be used for protecting other threatened lands. Protect Your Farm for the future …Plan fo ...
Provide Tax Credit for Recovery and Restoration of Endangered Species: ADD. Provide Tax Credit for Recovery and Restoration of Endangered Species. Description of Proposal For eligible taxpayers, the proposal establishes a credit against income taxes for: (1) costs paid or incurred by an eligible taxpayer for the taxable year (reduced by the amount of government financin ...
A Guide To The Tax Aspects Of Conservation Easement Contributions: A GUIDE TO THE TAX ASPECTS of CONSERVATION EASEMENT CONTRIBUTIONS By C. Timothy Lindstrom, Esq. © March 2007, by C. Timothy Lindstrom The Jackson Hole Land Trust P.O. Box 2897 555 East Broadway, Suite 228 Jackson, WY 83001 (307) 733-4707 tim@jhlandtrust.orgC. Timothy Lindstrom iii TABLE OF CONTENTS SUMMARY ...
Proper and Improper Deductions for Conservation Easement Donations: Proper and Improper Deductions for Conservation Easement Donations, Including Developer Donations. By: Stephen J. Small, Esq.. The rotten apple injures its neighbors, so Chaucer once said. In this comprehensive article, Boston attorney Stephen J. Small notes that a small number of "bad" conservation e ...
Questionable Conservation Easement Donations: 40 PROBATE & PROPERTY SEPTEMBER/OCTOBER 2004 Since 1980, a landowner who donates a qualifying conservation easement to a government agency or charitable conservation organization has been eligible for a charitable income tax deduction generally equal to the value of the easement under Code § 170(h) ...
The After Easement Approach: The After Easement Approach. By: Jack K. Mann, MAI, CRE. Determining an appropriate after-easement value is the subject of much debate among those involved with the appraisal of conservation easement properties.Jack K. Mann. and. Gerald R. Barber. have over 25 years of combined experience with eas ...
IRS Rules: The IRS is involved and interested in land conservation. The agency provides incentives, namely tax deductions, and enforces compliance with the tax code for tax deductions identified as conservation contributions. A conservation contribution is defined by the Internal Revenue Code § 170(h) Internal ...
Tax Implications of Soil and Water Conservation Programs: ADD. Tax Implications of Soil and Water Conservation Programs. Dr. Neil Harl of Iowa State University authored a comprehensive paper on the tax implications of participating in soil and water conservation programs. This paper was presented to the Iowa Department of Natural Resources Watershed Quality Planning Ta ...
Trends in Working Forest Conservation Easements: Land Trust Alliance November 2001 1 Trends in Working Forest Conservation Easements A report from the April 2001 meeting of the Land Trust Alliance Working Forest Conservation Easements Advisory Panel by Brenda Lind The increasing use of conservation easements to protect private, productive forestla ...
Increasing the Tax Incentives for Conservation Easement Donations: MCLAUGHLIN(6.21.04) 7/5/2004 8:32 AM 1 Increasing the Tax Incentives for Conservation Easement Donations —A Responsible Approach Nancy A. McLaughlin* The use of tax incentives to encourage private landowners to donate conservation easements has become increasingly popular as policy makers search for ...
THE NEW CONSERVATION TAX INCENTIVES: 1 THE NEW CONSERVATION TAX INCENTIVES – SOME THINGS WE KNOW AND SOME THINGS WE DON’T KNOW By Stephen J. Small, Esq. (3/9/07) On August 17, 2006, the President signed into law the Pension Protection Act of 2006. The new law includes the first major new income tax incentives for land conservation sinc ...
Using Conservation Easements to Protect Working Forests: Exchange LAND TRUST ALLIANCE 10 Spring 2001 FOR DECADES, CONSERVATION easements have protected open space values such as wildlife habitat, ecological diversity, recreational access and aesthetics. Working forest landscapes present an opportunity to protect not only these open space values, but also ...
Changes to Colorado's Conservation Income Tax Credit Law: Changes to Colorado's Conservation Income Tax Credit Law By. Jessica E. Jay, Esq.. On January 1, 2003, the amount of state income tax credit available for Colorado taxpayers donating perpetual conservation easements on their Colorado properties increased from $100,000 to $260,000. House Bill (H.B. 01-1090 e ...
Examples of Agricultural Easement Language: Cosgrove, Bouplon. LTA workshop; October 28, 2002 Examples of Ag. Easement Language 1 of 7 Examples of Agricultural Easement Language National Land Trust Alliance Rally Austin, Texas October 28, 2002 Compiled by: Judy Anderson, Columbia Land Conservancy Jerry Cosgrove, American Farmland Trust Octobe ...
A Constructive Reformist’s Perspective on Voluntary Conservation Easements: A Constructive Reformist’s Perspective on Voluntary Conservation Easements by Nancy A. McLaughlin In an article written especially for the Ecosystem Marketplace, Nancy A. McLaughlin, an expert on the legal issues surrounding easements, argues that conservation easements, with some reforms, can be a ...
CONSERVATION EASEMENTS: WHY AND HOW?: Chapter 22 CONSERVATION EASEMENTS: WHY AND HOW? Nancy A. McLaughlin Professor of Law University of Utah, S.J. Quinney College of Law Salt Lake City, Utah Synopsis § 22.01 Introduction § 22.02 State Easement Enabling Statutes [1] Uniform Conservation Easement Act [2] Easement Enabling Statutes in Wes ...
Why Environmental Lawyers Should Know (and Care) About Land Trusts and Their Private Land Conservation Transactions: Why Environmental Lawyers Should Know (and Care) About Land Trusts and Their Private Land Conservation Transactions by Federico Cheever and Nancy A. McLaughlin I. Introduction For the past decade, traditional environmental lawyers—advocates for the public interest, governments, and regulated parties ...
RETHINKING THE PERPETUAL NATURE OF CONSERVATION EASEMENTS: RETHINKING THE PERPETUAL NATURE OF CONSERVATION EASEMENTS Nancy A. McLaughlin* As the use of perpetual conservation easements as a land protection tool has grown, so have concerns regarding whether, when, and how such easements may be modiªed or terminated to respond to changed conditions. This Arti ...
Preparing for Future Litigation of Conservation Easements: Preparing for Future Litigation of Conservation Easements By:. Elizabeth L. Wroblicka. Conservation easements (CE” present a unique challenge to those who seek to uphold them in court. Given the nature of perpetuity, it is inevitable that the inPiduals involved in preparing and negotiating a CE will be deceased ...
Protecting the public interest and investment in conservation:: A response to professor Korngold’s critique of conservation easements. 1561 PROTECTING THE PUBLIC INTEREST AND INVESTMENT IN CONSERVATION: A RESPONSE TO PROFESSOR KORNGOLD’S CRITIQUE OF CONSERVATION EASEMENTS Nancy A. McLaughlin and Mark Benjamin Machlis* TABLE OF CONTENTS I. INTRODUCTION . 1561 ...
Legal Defense And Enforcement Of Conservation Easements: Legal Defense And Enforcement Of Conservation Easements By. Jessica E. Jay, Esq.. As the dawn of the next century approaches, the private land conservation movement in this country must prepare to face a daunting opponent—landowners and their challenges to the restrictions placed on their land. These chall ...
Could Coalbed Methane Be the Death of Conservation Easements: WYOMING LAWYER October 2006/Vol. 29, No. 5 Could Coalbed Methane Be the Death of Conservation Easements? By Nancy A. McLaughlin Perpetual conservation easements have become the most popular private land protection tool in this country. The government at all levels, the nonprofit sector, and private ...
Designing a Conservation Easement Amendment Policy: Designing a Conservation Easement Amendment Policy. By. Karin F.Marchetti Ponte. General Counsel, Maine Coast Heritage Trust LAND CONSERVATION LEGAL SERVICES. Preface How to can a land trust official identify and comply with legal restraints to amendment? How can necessary flexibility be built into the easem ...
IRS's Miller Speaks on Conservation Easements: IRS's Miller Speaks on Conservation Easements. Remarks of Steven T. Miller Commissioner, Tax Exempt and Government Entities Internal Revenue Service Before the Spring Public Lands ConferenceMarch 28, 2006 Washington, D. C. In a March 28 speech in Washington to the Spring Public Lands Conference, IRS Tax Exempt/Gov ...
AMENDING PERPETUAL CONSERVATION EASEMENTS: A CASE STUDY OF THE MYRTLE GROVE CONTROVERSY: MCLAUGHLIN 404 4/11/2006 2:11:08 PM 1031 AMENDING PERPETUAL CONSERVATION EASEMENTS: A CASE STUDY OF THE MYRTLE GROVE CONTROVERSY Nancy A. McLaughlin * Table of Contents I. Introduction. 1032 II. The Charitable Trust Rules in a Nutshell. 1036 III. The Myrtle Grove Controversy. 1041 A. The Easement Do ...
Court Opinions on Conservation Easements: An Examination of Court Opinions on the Enforcement And Defense of Conservation Easements and Other Conservation and Preservation Tools: Themes and Approaches To Date ByJessica E. Jay, Esq.. and Melissa K. Thompson. Introduction. This article surveys conservation easement enforcement and defense decision ...
Conservation Easements: Perpetuity and Beyond: 13 FINAL MCLAUGHLIN 9.6 9/10/2007 1:08:42 PM 673 Conservation Easements: Perpetuity and Beyond Nancy A. McLaughlin* perpetuity…The quality or state of being perpetual; endless…1 perpetual…Lasting or destined to last for ever; eternal, unceasing…2 in perpetuity…To all time, for ever;3 forever;4 of en ...
In Defense of Conservation Easements: A Response to the End of Perpetuity: WYOMING LAW REVIEW VOLUME 9 2009 NUMBER 1 * Nancy A. McLaughlin (J.D. University of Virginia) is the Robert W. Swenson Professor of Law at the University of Utah SJ Quinney College of Law. Professor McLaughlin is a member of the American Law Institute and a fellow of The American College of Trust an ...
Amending and Terminating Perpetual CEs.: 52 PROBATE & PROPERTY JULY/AUGUST 2009 Over the past several decades, landowners have donated perpetual conservation easements encumbering millions of acres to government entities and to charitable conservation organizations known as land trusts. Landowners make these charitable gifts for a number o ...

Use the Conservation Tax Center's library as your resource for land conservation education and reference. There are a growing number of educational articles written by experienced professionals to introduce you to the general ideas and concepts of the conservation marketplace today. More than just conservation. Topics on Estate and tax planning specific to your real estate assets are addressed in the library. Learn more about how to pass on your property to younger generations. Learn the ins and outs of how to spare your property from sprawl development and keep it in the family.

Find Lawyers in Galveston County

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Lawyers in the 8 County Region

Thomas Kelsey - Houston, TX
Christopher B. Amandes - Houston, TX
James B. Blackburn, Jr. - Houston, TX
Thad Armstrong - Houston, TX
Kristie M. Tice - Houston, TX
Alan Tomlin - Houston, TX
John H Polk - Houston, TX
Glenn A. Reitman - Houston, TX

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Find Estate Planners in Galveston County

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Estate Planners in the 8 County Region

Victor Kormeier - Houston, TX
Dick Walters - Houston, TX
Harold Wesley Ashendorf - Houston, TX
Stefnee D. Ashlock - Houston, TX
Roger Q Beck - Houston, TX
Paige K. Ben-Yaacov - Houston, TX
John O. Brentin - Houston, TX
James E. Brill - Houston, TX
Christine Butts - Houston, TX
Michael J. Cenatiempo - Houston, TX
Brian D. Cororve - Houston, TX
Allen B. Craig, III - Houston, TX
Richard R. Cruse - Houston, TX
Nicole B. Davis - Houston, TX
Louis M. Ditta - Houston, TX
Stephanie E. Donaho - Houston, TX
Stephen T. Dyer - Houston, TX
Jack P. Eckels - Houston, TX
Erin Eggleston - Houston, TX
Don Fizer - Houston, TX
Charles W. Hall - Houston, TX
Sharon B. Gardner - Houston, TX
Larry George - Houston, TX
Karen S. Gerstner - Houston, TX
Jeff Gilman - Houston, TX
Charles W. Giraud - Houston, TX
Linda C. Goehrs - Houston, TX
John L. Hopwood - Houston, TX
George A. Hrdlicka - Houston, TX
Mark A. Jacob - Houston, TX
M. Marvin Katz - Houston, TX
Linda L. Kelly - Houston, TX
Ronald W. Kesterson - Houston, TX
Yolanda C. K - Houston, TX
Rodney C. Koenig - Houston, TX
Terri Lacy - Houston, TX
Celeste C. Lawton - Houston, TX
Judith W. Lenox - Houston, TX
Stephanie Loomis-Price - Houston, TX
Emily B. Macey - Houston, TX
W. Cameron McCulloch, Jr. - Houston, TX
Kent H. McMahan - Houston, TX
William T. Miller - Houston, TX
Jasom Ostrom - Houston, TX
Sarah Patel Pacheco - Houston, TX
Gina D. Patterson - Houston, TX
Lawrence J. Pirtle - Houston, TX
John H Polk - Houston, TX
William B. Rasmussen - Houston, TX
Carroll R. Ray - Houston, TX
Melanie H. Savitz - Houston, TX
Scott A. Schepps - Houston, TX
Marjorie S. Schultz - Houston, TX
Jerry M. Scroggins, Jr. - Houston, TX
Joseph C. Sleeth, Jr. - Houston, TX
Darlene Payne Smith - Houston, TX
Richard S. Snell - Houston, TX
Paul Daniel Strug - Houston, TX
Michael R. Tibbets - Houston, TX
R. Eric Viehman - Houston, TX
Jimmy Walker - Houston, TX
Helen B. Wils - Houston, TX
Alan V. Ytterberg - Houston, TX
Walter P. Zivley - Houston, TX
Kurt Andreason - Sugar Land , TX
Cheryl Cain Crabbe - The Woodlands, TX

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Texas Appraisal Districts

Lawmakers created appraisal districts to keep the process of appraising your property separate from the process of levying a tax. We give each local taxing jurisdiction (city, county, school district, utility district, etc.) a list of taxable property, together with the taxable value of each property. The taxing jurisdiction then decides, based on that list, how much tax to levy. The jurisdiction then sends bills and collects the taxes.

The duties of the appraisal district include:

The determination of market value of taxable property
The administration of exemptions and special valuations authorized by the local entities and the State of Texas
Tax rates and ultimately the amount of taxes levied on property are determined by governing bodies of each of the taxing authorities.
Mineral, utility and industrial accounts are appraised for the district by Capital Appraisal Group Inc. in Austin, Texas.
Real estate and personal property accounts are appraised locally by the district.

Learn about the Galveston Central Appraisal District - Texas City, TX