For Land TrustsFor Land Trusts

New York State Policy Program

The Alliance's New York State Policy Program advances policies at the state level that support the common efforts and conservation goals of New York's land trust community.  With the assistance of the New York Advisory Board, the Alliance works to build relationships with key partners in Albany, broaden political support for conservation initiatives, and ensure that New York's 90 land trusts have a strong voice at the state capitol.

Policy Priorities

  • Funding for environmental programs through the Environmental Protection Fund, including the New York State Conservation Partnership Program
  • Farmland protection
  • Tax incentives for land conservation
  • State or local tax credits

Issues & Action

The IRS and U.S. Treasury Department are considering significantly reducing deductions available to people who donate to charitable organizations and then receive state or local tax credits. This includes the donation of conservation easements.

Policy Resources

Environmental Protection Fund

Established in 1993, the Fund is New York State’s dedicated source of funding for environmental programs that protect what we love about New York – our clean drinking water, our magnificent parks, and our family farms. Environmental funding benefits every county in New York State. Environmental Protection Fund investments create jobs, reduce solid waste, prevent pollution, control invasive species, protect clean air and water, preserve community character, revitalize urban areas, and connect people with the outdoors. For more information visit www.keepprotectingny.com.

New York Nonprofit Revitalization Act

The New York Nonprofit Revitalization Act of 2013 makes significant changes to the New York Not-for-Profit Corporation Law, the Estates Powers & Trusts Law, and Article 7-A of the Executive Law, among others. The Act is the first substantial overhaul of New York’s nonprofit laws in more than 40 years. It is intended to simplify and improve the efficiency of administrative procedures for nonprofit organizations while strengthening nonprofit governance and oversight. Most of its provisions went into effect as of July 1, 2014.

Conservation Easement Tax Credit

Enacted in 2006, the New York State Conservation Easement Tax Credit enables taxpayers whose land is restricted by a conservation easement to apply for an annual New York State income tax credit of up to 25% of the school district, county, and town real estate taxes paid on the restricted land, up to an annual maximum of $5,000 per taxpayer. Both state residents and non-residents may be eligible to claim the tax credit.  All conservation easements must be registered with the New York State Department of Environmental Conservation (DEC) in order to claim the credit. Please visit the New York State Department of Taxation and Finance for forms and instructions.