Getting Started

To get started, contact us. We will be happy to answer any questions and meet with you. All of our services are free.

Small Property Criteria Guidelines

The Process

1. Field visit - M.E.T. staff meets with the property owner, photographs and documents conservation features, structures and land use.

2. In the office, staff researches property for additional conservation features such as endangered species habitat or unusual natural features, archeological sites, historic structures. Staff also prepares color slide exhibit.

3. Property owner and staff discuss and draft a deed of conservation easement.

4. Property owner and staff work with lenders to subordinate liens.

5. Staff presents the deed of easement to Board of Trustees for approval or rejection.

6. The deed of easement is sent to Maryland Board of Public Works for ratification.

7. Staff obtains signatures and records deed in County Lands Records Office.

8. Original recorded deed is returned to M.E.T. office where copies are made for property owner and M.E.T. files.

9. Property owner submits:
   

   Property Tax Credit Application (Adobe Acrobat file, for information about getting the free Acrobat Reader go to www.adobe.com)

   The application form for the Conservation Property Tax Credit may be filed for the Fiscal tax year (submit it anytime between now and June 30) with the County Office of the Maryland Department of Assessments and Taxation. You wil need to attach a copy of the recorded Deed of Conservation Easement and the Board of Public Works approval letter.

10. Property owner submits:
    

    IRS Form 8283 for Charitable Tax Deduction (Adobe Acrobat file, for information about getting the free Acrobat Reader go to www.adobe.com)

    If you plan to take a federal income tax deduction for the easement donation, IRS Form 8283 must be attached to the federal income tax return. Pleaes have your appraiser complete the form to include, at a minimum, the name, identification number and description of the donated property (Page 2, Section B, Line 5, Column a) and complete PartIII. Return the form to us after completion for our donee acknowledgement and signature. We would appreciate a copy of the appraisal for our file, if you do not mind sharing this information in confidence.

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