Resources for Land Owners

There are many types of easements on properties. Some of the most common types are rights-of-way to allow access over one property to another, and rights -of-way for power lines and telephone lines, so that companies may inspect and service those lines. The terms and position of those rights are documented on the title of the property, and remain with that property even if the property changes hands.

Conservation easements are also restrictions on the land, in this case related to conservation values of the land. They are developed by the landowner, most often with the assistance of land trusts, conservancies, the Ontario Heritage Foundation, Conservation Authorities, Ducks Unlimited and others. Landowners may decide that they have a particular vision for the future condition and land use of the property, and wish to restrict or guide present and future owners of the property in decisions about the state of that property. The terms they lay out can be recorded in the conservation easement, and this runs with the title of the property, applicable to all future owners. All types of easements must be held by a qualified organization. Those organizations listed above are among those qualified, but municipalities can also hold such easements.

A conservation easement donated as an ecological gift must be publicly recorded, attached to the title of the property, and must be made in perpetuity. As a result, all future landowners are bound to its terms. Current and subsequent landowners are free to sell or otherwise transfer title to the land. Yet the conservation easement is still held by the conservation organization and the land continues to be subject to the conditions of the conservation easement.

If the land is considered to have, and can be proven to have very high ecological values-habitat for species at risk, adjacent to national or provincial parks, particular ecological functions-it may be a candidate for the Environment Canada Ecogifts Program. In this case, the conservation values may contribute to the betterment of Canada's overall ecological heritage, and be considered to have a monetary value for that purpose. When that easement is held by a qualified organization-such as a land trust, Ontario Nature, the Nature Conservancy of Canada, Conservation Authorities, the Ontario Heritage Foundation and some others-the may be an income tax benefit to the landowner because of that contribution. In simplest terms, the value of the easement is generally the difference in the economic worth or value of the land between its state in full development as could be done in applicable Official Plans, and the value with restrictions to development. This program is managed through Environment Canada's Ecogift Program, with detail at Environment Canada's Ecological Gifts web page.

No one should enter into these agreements without fully understanding the process and implications, and landowners should contact a lawyer and accountant to become aware of the parameters of this type of program.

A conservation easement may or may not affect the value of the property in terms of property tax. These are assessed case by case, with no policy currently in place by the Province of Ontario.