(Information Compiled by the Wilbraham Open Space and
Recreation Plan Committee)
Introduction
Wilbraham, Massachusetts has been blessed, to date, with what has been characterized as New England rural charm. Visitors and residents as well speak glowingly of the town's quaint characteristics of colonial homes, stone walls, tree-lined roads and an atmosphere of relaxing serenity.
We are fortunate to retain these characteristics, but as population increases and as housing developments encroach upon the town's open space, the rural charm will dissipate. To perpetuate for our own appreciation and to save for future residents the pleasurable environment which today's townspeople enjoy, it is urgently necessary for the town to act today to save open space which we are prone to take for granted.
It is estimated that there are still many acres of open space in Wilbraham which could be developed. How much actually will be developed in the years to come is of course not known. We cannot assume that the land owner of today who truly loves the land and wishes it to remain forever wild will not be tempted by the pressures of developers to dispose of it.
If all these acres were in areas of one-acre zoning, we would have a potential increase of homes and a substantial increase in town services. Many studies have shown that the cost of development does not pay its way in new tax revenues.
Without active intervention, open space most probably will not remain. We must realize its value in preserving clean air and water, forest and agricultural lands, and wildlife habitats. The existence of open space enhances a community both aesthetically and economically. Property values tend to rise near open space. The value of open space will not depreciate through time while its benefits can only increase.
To retain the present character of the town, citizen support is a must. It is imperative to support land acquisition proposals at town meeting and encourage landowners to think of the town when disposing of land.
Scenic Roads
In 1973 the General Court enacted into law the Scenic Roads Act which authorizes municipalities of the Commonwealth to designate any street other than a numbered route or state highway as a Scenic Road. The Wilbraham Conservation Commission subsequently introduced an article on the warrant of the 1974 annual town meeting which received the overwhelming approval of the voters.
Under provisions of the law, any repair, maintenance, reconstruction, or paving work done with respect to Scenic Roads shall not involve or include the cutting or removal of trees or the tearing down or destruction of stone walls except with prior written consent of The Planning Board. The Planning Board must hold a public hearing before making any decision concerning the provisions of the law.
Much of Wilbraham's charm and rural appeal is due to its roadside trees and stone walls. Designation of the major roads of the town as Scenic Roads gives greater assurance of continued roadside amenities. The provision of a public hearing affords the opportunity for citizen reaction and input; everyone opposed to the widening and straightening of roads in town will thus have an opportunity to be heard should such action be suggested or requested.
The
following are designated as Scenic Roads under the provisions of Chapter 40,
Section 15C of the General laws:
Beebe Road, Bennet Road, Bolles Road, Branch
Road, Burleigh Road,
Chilson Road, Crane Hill Road, East Longmeadow Road, Faculty Street, Glendale
Road, Hollow
Road, Main Street, Maple Street, Maynard Road, Monson Road, Mountain Road, Ridge
Road,
Soule Road, Springfield Street (main street to Faculty Street), Stony Hill Road,
Tinkham Road (from
Main Street East).
Estate Planning And Your
Land
It is not at all unusual for landowners who truly love their very own portion of God's Great-Out- Doors to wish it to remain forever in its natural condition. However, problems of increasing taxes and personal finances not infrequently force such landowners into the action of disposing of their holdings.
The following are ways in which a landowner can preserve land for conservation and receive a financial benefit as well as the assurance that their land will forever be retained as natural open space free from the threat of development.
Conservation Gifts
A conservation gift is a donation of land, or a conservation restriction on a piece of land, to a qualified land trust or agency ( an IRS-recognized conservation organization). Non-profit land trusts and conservation organizations, municipal conservation commissions, and conservation agencies are qualified recipients.
The outright gift of land will usually result in the most tax savings to the landowner. Aside from avoiding any further real estate taxes or estate and inheritance taxes on the value of the land, which would apply also to the sale of the land, maximum savings are obtained from federal and state income and capital gains taxes. Gifts of land permanently protect the land, remove property tax liability, reduce income tax by deducting fair market value of the gift and reduce estate tax by removing property from the estate.
Even if a landowner feels that he must receive some cash on the disposition of his land, he should still consider selling it for conservation purposes for less than its fair market value. He can deduct, for Federal income tax purposes as a charitable contribution, the difference between the fair market value of the land and its "bargain or charitable sale" price.
Sale to a Municipality or to a Non-Profit
In the case of an outright sale of land for fair market value, the landowner would pay a Capital Gains Tax on the difference between his cost (basis) and the sale price.
Bequeathing Land
In many cases, the most important consideration in the disposition of land is not real estate or income taxes but rather estate taxes. The simplest and best known method of disposing of property at death is by means of a provision in one's will. Land willed to a qualified organization will not be subjected to estate or inheritance taxes. However, the income tax deduction is lost by waiting until death to make a gift. By giving land during his lifetime, an owner simplifies the settlement of his estate and reduces probate costs.
Conservation Restrictions
A landowner may wish to retain ownership of his land for the benefit of himself and his family, together with all rights to use it in its undeveloped state and to dispose of it by inheritance or sale. He can accomplish his purpose and still obtain substantial tax benefits by donating a conservation restriction in perpetuity.
A conservation restriction is a legally enforceable agreement between the owner of real property and a qualified organization by which the owner promises to keep his land in essentially the same state as it is at the time of the agreement. A conservation restriction runs with the land, and is therefore binding upon any subsequent owners of the real estate.
An important fact to remember about conservation restrictions is that the title to the property remains with its owner. In addition, the public does not obtain any rights to enter upon restricted land unless the landowner gives specific permission. Thus, a person who agrees to such a restriction may remain on his property and use it in any manner he wishes, provided that the land is kept in its natural state consistent with the terms of the restriction. The owner may sell or lease his property and may dispose of it in his will. The restriction, however, will be binding upon the lessees, grantees, heirs or any other future owners of the land.
A person agreeing to a conservation restriction also insures that the integrity of his property will be maintained after his death, rather than be sold to a developer by unwise heirs or executors.
The landowner who donates a conservation restriction in perpetuity is permitted to deduct for income tax purposes the value of the restriction. The value is determined by subtracting the value of the property subject to the restriction from the original value of the property. A conservation restriction may reduce property tax by limiting the uses allowed on the property and can reduce estate tax because of restricted use of the property.
( The above information was taken , in part, from "Gifts of Land for Conservation," a booklet published by The Conservation Law Foundation , "Conservation Gifts" from Massachusetts Land Trust Coalition, and "Conservation Options" from The Greater Worcester Land Trust. )
A good source for understanding Conservation Restrictions is “Conservation Restriction as a Land Protection Tool” by Robert A. Levite, Esq , UMASS Extension. http//www.rifco.org/Conservation.Restrictions.pdf
All of these issues are complex and require the services of an attorney, this summary is to help in giving direction to the land owner.
Protected Conservation Areas
HARDWOOD HILL: Relatively open second growth hardwood. Gently, rolling terrain. 30 acres.
WHITE CEDAR SWAMP: Nowhere else is a White Cedar Swamp of this size found so far inland. Very dense; impassable except in winter. Delightful woodland trails around the swamp. 185 acres.
FOUNTAIN PARK: Former site of State Pheasant farm, closed in early 1980s. Open fields, passive recreation, site of annual Peach Festival and summer concerts.
SAWMILL POND: Five acre pond. Fishing (bass and pan fish). Extensive alder swamp. Trails. Streams. 59 acres.
PESKY SARPENT: Locale of the vicinity of the incident recalled in the "Ballard Springfield Mountain" whereby young Timothy Merrick succumbed to the bite of a "pesky serpent" while mowing hay. Area consists of old fields, thickets, hillside woodland. 70 acres.
SUNRISE PEAK: Hiking, woodland discoveries. Fine view. 72 acres.
BRUUER POND: Aquatic life; bird watching, Skating. 4 1/2 acres.
THAYER BROOK: Small stream, Open woodland. Over-grown old fields. Location of the Community Gardens with plots available to all residents. Old cabin. 166 1/2 acres.
TWELVE MILE BROOK: Exploration in overgrown meadows and bottom land. Trout fishing. 75 acres.
OLD SPRING HILL: Hillside woodland. View of Connecticut River valley. Old spring formerly used for lowland water supply. 15 acres.
CRANE HILL @ DANFORTH FARMS/MILL POND AREA: Old dam on Twelve Mile Brook and open fields, hiking, old ball fields, disc golf course.
TOWOKOS: Algonquin word for "forest" A two-piece wooded area. 26 acres.
RICE NATURE PRESERVE: 150 acres Views, woods, open fields, hiking trails and wildlife.
DRUMLIN ESTATES: 31 woodland acres off Three Rivers Rd.
Recreation Lands
SPEC POND RECREATION AREA
STONY HILL SOCCER FIELDS
STATE OWNED RED BRIDGE BOAT LAUNCH
POST OFFICE PARK RECREATION AREA
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Town of Wilbraham
Open Space and Recreation Plan Committee