Virginia LPC - 1 - Schedule B and Instructions - (Statement by the Recipient With Respect to Tax Credits of $1 Million or More From a Donation Made on or After

LPC - 1 - Schedule B and Instructions - (Statement by the Recipient With Respect to Tax Credits of $1 Million or More From a Donation Made on or After
Form LPC-1 Schedule B - Statement by the Recipient With Respect to Tax Credits of $1 Million or More From a Donation Made on or After 1/1/07 of Less-T
Schedule B
Form LPC-1

Applicant Name

Application for a Land Preservation Credit

Statement by the Recipient With Respect
to Tax Credits of $1 Million or More From
a Donation Made on or After 1/1/07 of
Less-Than-Fee Interest in Land

*VALPCB108888*
SSN or FEIN

Section I - Detailed Description of Conservation Purpose
To qualify for tax credits, applicant’s donation must be conveyed for at least one of the following purposes. For any conservation purpose(s) listed in this
section, check all applicable boxes and attach documentation to support the selected purpose.
A). Agricultural Use:
The property must contain a land area of five contiguous acres or more devoted to production for sale of plants
and animals, or land devoted to a soil conservation program under an agreement with an agency of the federal
Check Applicable Boxes
government.
The conservation purpose for this category will be satisfied if at least one of the first three choices is selected.
Alternatively, the conservation purpose may be met by satisfying #4.
1.
The property has been designated by a county, city, or town as real estate devoted to agricultural use or real
estate devoted to horticultural use for purposes of use value assessment and taxation.
2.

The property is part of an agricultural or agricultural and forestal district.

3.

The property has been designated by the governing body of any county, city or town, with the cooperation of the
United States Department of Agriculture, as important farmland within its jurisdiction.
If the property does not meet any of the three conditions above, describe the conservation value of the land for agricultural purposes. Attach
supporting documentation.

4.

B)

Forestal Use:
The property must contain a land area of at least 20 contiguous acres used for tree growth and maintained as a forest
area from which livestock is excluded. The land must contain existing, well distributed, and commercially valuable
trees, or it has trees but is not capable of growing a commercial timber crop because of inaccessibility or adverse site
conditions. Land used for tree growth that has been recently harvested of merchantable timber, is regenerating into a
new forest, and has not been developed for non-forest use will qualify.
The conservation purpose for this category will be met if at least one of the first four choices is satisfied. Alternatively,
the conservation purpose may be met by satisfying #5.
1.
The property has been designated by a county, city, or town as real estate devoted to forestal use for purposes of
use value assessment and taxation.

Check Applicable Boxes

2.

The property is part of a forestal or agricultural and forestal district.

3.

The property contains 20 acres or more of forest area that is adjacent to lands owned or managed by the United
States Forest Service or the Virginia Department of Forestry.
Name and location of state or federal lands:

4.

The property contains less than 20 acres of forest area, provided that the land has greater than 50% canopy coverage
and has been certified by the State Forester in consultation with the local city or county arborist, if such a position
exists within the locality, as important to the establishment and preservation of urban forests.

5.

If the property does not meet any of the three conditions above, describe the conservation value of the land for forestal purposes. Attach
supporting documentation.

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

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Schedule B
Form LPC-1
Page 2

Application for a Land Preservation Credit

Statement by the Recipient With Respect
to Tax Credits of $1 Million or More From
a Donation Made on or After 1/1/07 of
Less-Than-Fee Interest in Land

*VALPCB208888*

Section I - Detailed Description of Conservation Purpose (Cont’d)
C)

Natural Habitat and Biological Diversity:
The property must contain significant natural habitats and/or ecosystems that support native plant and animal species
and protect a relatively natural habitat of fish, wildlife, plants, or similar ecosystems, including natural areas and natural
Check Applicable Boxes
heritage resources. See Instructions for definitions.
The conservation purpose for this category will be met if at least one of the first three choices is satisfied. Alternatively,
the conservation purpose may be met by satisfying #4.
1.
The property has been identified in writing by the Department of Conservation and Recreation’s Virginia Natural
Heritage Program as necessary to protect natural heritage resources.
2.
The property has been identified in writing by the Department of Game and Inland Fisheries as significant wildlife
habitat, the protection of which would further implementation of the Comprehensive Wildlife Conservation Strategy
(also known as Virginia’s Wildlife Action Plan).
3.
The property contains undeveloped lands located within or adjacent to local, regional, state or federal lands managed
primarily for their natural habitat and biological diversity.
4.
If the property does not meet any of the three conditions above, describe the conservation value of the land for natural habitat and biological
diversity. Attach supporting documentation.

D)

Historic Preservation:
The property must contain land that includes historic landmarks, including buildings, structures, objects, sites, and
landscapes, that constitute historic, archaeological, and/or cultural resources of significance as determined by the
Virginia Department of Historic Resources.
To meet the conservation purpose for this category, the first two choices must be satisfied. In addition, at least one of
the next four choices (#3 through #6) must be satisfied, or #7 must be satisfied and documentation must be included.
1.
The deed of conservation easement ensures visual or other access by the general public on a periodic basis
(required to qualify under this category). Specify page and paragraph number in deed.
2.

The property has not received tax credits allowed under Va. Code § 58.1-339.2 within the previous five years
(required to qualify under this category).

3.

The property is individually listed in the Virginia Landmarks Register or the National Register of Historic Places.

4.
5.
6.
7.

E)

The property has been determined by the Virginia Department of Historic Resources to be eligible for listing in the
Virginia Landmarks Register and/or recommended for listing in the National Register of Historic Places.
The property is a contributing resource within a historic district that is listed in the Virginia Landmarks Register
and/or National Register of Historic Places.
The property is a battlefield that meets the above standards and/or is listed by the Civil War Sites Advisory
Commission Report of 1993, as amended.
If the property does not meet any of the conditions above, describe the conservation value of the resource for historic preservation. Attach
supporting documentation from the Virginia Department of Historic Resources to support such a claim.

Natural Resource Based Outdoor Recreation or Education:
The property must be land devoted to and available for natural resource based outdoor recreation or education, except
any use operated primarily as a business with intent for profit. Documentation must include a current aerial photograph
or a map that shows structures, roads, and parking areas. All boxes must be checked to qualify under this category.
1.
The deed of conservation easement ensures that access for substantial and regular use by the general public is
provided. Specify page and paragraph number in deed.
2.
3.
4.
5.

Check Applicable Boxes

All Boxes Must Be
Checked

Applicant has attached documents that demonstrate conservation value of the property for natural resource based
outdoor recreation or education, such as lands identified in the Virginia Outdoors Plan.
Development on the property (structures, roads, or parking) covers no more than 15% of the site. Paved trails and
boardwalks are excluded from this calculation.
The property is not used for commercial recreational or amusement uses such as athletic fields or stadiums, driving
ranges, miniature golf courses, private beaches or pools, marinas, motor speedways, drag strips, or amusement
parks.
The property is not used for a private membership club (including golf or country clubs, private beaches or pools),
nor is its use restricted to residents of a development or subdivision associated with the property.

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

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Schedule B
Form LPC-1
Page 3

Application for a Land Preservation Credit

Statement by the Recipient With Respect
to Tax Credits of $1 Million or More From
a Donation Made on or After 1/1/07 of
Less-Than-Fee Interest in Land

*VALPCB308888*

Section I - Detailed Description of Conservation Purpose (Cont’d)
F)

Watershed Preservation:
The property must include substantially undeveloped land that, by virtue of its size or by virtue of its location adjacent
to rivers, streams, or other waterways, serves to protect water quality and/or quantity, hydrological integrity, riparian
and/or aquatic habitat, or drinking water supplies. Examples include wetlands, riparian buffers, sinking streams and
Check Applicable Boxes
groundwater recharge areas. See Instructions for definitions.
The conservation purpose for this category will be satisfied if at least one of the first three choices is selected.
Alternatively, the conservation purpose may be met by satisfying #4.
1.
The property contains significant wetland acreage mapped on the U.S. Fish and Wildlife Service’s National Wetland
Inventory or other wetlands with delineations approved by the U.S. Army Corps of Engineers and/or the Virginia
Department of Environmental Quality, none of which are created, restored, or protected for the purposes of providing
compensation pursuant to a regulatory requirement. Maps of significant wetlands are attached.
2.
The property contains riparian buffers of at least 100 feet in width with substantial frontage on a perennial stream,
wetland, or tidal waters.
3.
The property is adjacent to a reservoir used for public drinking water supplies or is within 1,000 feet of a public
drinking water well.
If the property does not meet any of the conditions above, describe the conservation value of the resource for watershed preservation.
4.
Attach supporting documentation.

G)

Preservation of Scenic Open Space:
The property must include land that contains views, vistas, or characteristics that contribute to, and are compatible
with, the scenic character or enjoyment of the surrounding landscape.
The property must satisfy the first condition below to qualify. The conservation purpose for this category will be met
if at least one of statements #2 through #5 is also satisfied. Alternatively, the conservation purpose may be met by
satisfying #6.
1.
The deed of conservation easement ensures visual access to or across the property from public lands or publicly
accessible water bodies or lands, including roads or trails (required to qualify under this category). Specify page
and paragraph number in deed.
2.

The property is adjacent to or visible from a State Scenic Highway or a Virginia Byway.

3.

The property is adjacent to or visible from a federally designated Wild and Scenic River or American Heritage River
in or adjacent to Virginia, or a State Scenic River.

4.

The property is adjacent to or visible from public parks or public hiking, biking, or riding trails.

5.

The property is officially designated as scenic by a local, state or federal agency, and documentation is provided from
the designating agency that supplies a specific description of the lands or areas so designated or recommended.
If the property does not meet any of the conditions above, describe the conservation value of the resource for preservation of scenic open
space. Attach supporting documentation.

6.

H)

Check Applicable Boxes

Conservation and Open Space Lands Designated by Local Governments:
The property must include land that contains features, resources, values, or other attributes that a local government has
officially designated as important to protect from inappropriate development so as to help shape the character, direction
and timing of development in the area.
The conservation purpose for this category will be met if at least one of the three choices below is satisfied.
1.
A local government has adopted an official public ordinance or comprehensive plan that designates the property, or
a land area that contains the property, as worthy of protection.
2.
A local government has adopted an official public ordinance or comprehensive plan that designates a class of land
with specific, identified conservation value, defined by use, location, and attributes that definitively describe the
property in question.
3.
A local government has adopted an official public ordinance or comprehensive plan that designates the land as a
public garden.

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

Check Applicable Boxes

3

Schedule B
Form LPC-1
Page 4

Application for a Land Preservation Credit

Statement by the Recipient With Respect
to Tax Credits of $1 Million or More From
a Donation Made on or After 1/1/07 of
Less-Than-Fee Interest in Land

*VALPCB408888*

Section II - Public Benefit
The following restrictions must be included in every deed of conservation easement submitted for DCR
review. Identify the page and paragraph numbers in the deed of conservation easement that contain
these restrictions.
A) The deed contains terms and restrictions that protect the conservation purpose(s) of the land in
perpetuity.
B) The deed prohibits intentional destruction or significant alteration of the conservation values of
the protected property other than for general maintenance or restoration, or for activities deemed
necessary for safety considerations.
C) The deed ensures that the conservation value of the property will not be adversely affected by
future subdivision or development of the property by including the following provisions:
1.

Limitations on the number of permitted subdivisions on the property.

2.

Limitations on the amount of permitted new buildings and structures, either by placing a
limit on the number of new buildings or structures and placing individual limits on the size of
those buildings or structures, or by placing a limit on the collective footprint of all buildings
and structures; or by some combination of those approaches.
Restrictions on the location of permitted new buildings and structures, either through the
use of building envelopes, no-build zones, or through required review and approval by the
easement holder of the location of new buildings and structures prior to construction.
Restrictions on the location of permitted new roads or access ways, either through use of preapproved routes, no-road zones, or through required review and approval by the easement
holder of new roads or access ways prior to construction (note: roads or access ways for
public safety needs or for permitted uses such as farming or forestry may be constructed
and maintained).
Limitations on alterations, demolition, or ground-disturbing activity that may impact cultural
or natural heritage resources.

3.
4.

5.

All Boxes Must
Be Checked

Page/Paragraph Number

Section III - General Water Quality, Agricultural Best Management Practices, and Forest Management
A)

Rivers, Streams, Wetlands, Springs, or Shorelines:
Applicant’s donation must meet the criteria set out in this section in order to qualify for tax credits if these resource features exist on the property. If
the answer to #1 is Yes, then the requirements of items (a) through (e) below must be satisfied. Identify page and paragraph numbers in the deed
of conservation easement.

1.

The property contains or includes wetlands or frontage on a perennial stream
or river, sinking streams (as defined above in Section I.F), lakes or tidal waters.
(a)
(b)

(c)

(d)

(e)
B)

Yes
No-Go to B

If Yes, All Boxes
Page/Paragraph Number
Must Be Checked

The deed requires a riparian vegetated buffer that is at least 35 feet wide, or a wider buffer
if required by local, state, or federal law.
The deed prohibits within the buffer construction of new buildings or structures and roads
(existing buildings or structures, reconstruction of documented historic buildings and
structures on historic properties, certain water-dependent structures such as docks, existing
roads, limited stream crossings, and limited access points are permissible).
The deed restricts within the buffer other soil disturbances, including plowing (tree planting,
forest management in accordance with Virginia’s Forestry Best Management Practices for
Water Quality Guide, archaeological investigations, and restoration, reconstruction, and
maintenance of documented historic landscapes on historic properties are permissible).
The deed requires maintenance within the buffer of vegetative cover including forest, shrubs,
or warm-season grasses. Mowed lawns or mowed or grazed pastures do not constitute
vegetative cover for the purposes of this provision, but documented historic landscapes
involving mowed lawns or pastures on historic properties may be restored or reconstructed
and maintained, and control of non-native vegetation or removal of diseased trees is
permissible.
The deed restricts regular livestock grazing within the buffer (limited designated points for
crossing are permissible).

Lands Used for Agricultural Production:

Check If Applicable

Page/Paragraph Number

Deed of conservation easement requires implementation of a written conservation plan that
stipulates the use of best management practices (such as proper nutrient management, utilization
of cover crops, and stabilization of highly erodible lands). The deed of easement must require
the plan to be developed in consultation with the local Soil and Water Conservation District or
the Natural Resources Conservation Service representative and to be implemented as long as
the lands remain in agricultural production.
Identify page and paragraph numbers in the deed of conservation easement.

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

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Schedule B
Form LPC-1
Page 5

Application for a Land Preservation Credit

Statement by the Recipient With Respect
to Tax Credits of $1 Million or More From
a Donation Made on or After 1/1/07 of
Less-Than-Fee Interest in Land

*VALPCB508888*

Section III - General Water Quality and Forest Management (Cont’d)
C)

Management Plans for Forestlands that Contain 20 Acres or More:

Check If Applicable

Page/Paragraph Number

Deed of conservation easement requires the landowner to have a current written forest management
plan or Virginia Forest Stewardship Plan in place prior to the commencement of timber harvesting
or other significant forest management activities. The deed of easement requires the forest
management plan to include a provision that all forest management and harvesting activities be
developed by, or in consultation with, the Virginia Department of Forestry, or be consistent with
Virginia’s Forestry Best Management Practices for Water Quality Guide.
Identify page and paragraph numbers in the deed of conservation easement.
Section IV - Attesting Statement
The easement holder hereby attests to the accuracy of the information provided above or attached related to the conservation value of the property.
Signature of Authorized Representative of Holder

Date

Printed Name of Authorized Representative of Holder

Title

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

5

Instructions for Virginia Form LPC-1, Schedule B (Statement by the Recipient
With Respect to Tax Credits of $1 or More From a Donation Made on or After
1/1/07 of Less-Than- Fee Interest in Land)
A copy of the recorded deed of conservation easement 4.	 For property certified by the State Forester as
and the baseline documentation record for the property
important to the establishment and preservation of
must be included with Schedule B.
urban forests, see Va Code § 10.1-1105.
Section I – Detailed Description of Conservation C)	 Natural Habitat and Biological Diversity.
For the purposes of this category, the following
Purpose
definitions apply.
A)	 Agricultural Use
Notes:

•	 Significant natural habitat – Areas that represent
high quality examples of a terrestrial community or
aquatic community caves, or areas which are included
in, adjacent to, or which contribute to the ecological
viability or a local, regional, state, or natural park,
natural preserve, wildlife refuge, wilderness area or
other similar conservation area.

1.	 Use value assessment and taxation pursuant to Va
Code § 58.1-3230: State law provides for special
classifications of land (agricultural, horticultural,
forestal, and open-space use) for which a county,
city or town that has adopted a land-use plan may
pass an ordinance that allows those lands to be taxed •	 Natural area – any area of land, water or a combination
according to their value in current use, rather than
thereof, that retains or has reestablished its natural
according to the land’s market value. This allows
character, though it need not be completely natural
the landowner to defer a portion of the property tax
and undisturbed; or which is important in preserving
while the land is used for agricultural, horticultural,
rare or vanishing flora, fauna, native ecological
forest, or open space.
systems, geological, natural, historical, scenic or
2.	 Agricultural or agricultural and forestal district
similar features of scientific or educational value
pursuant to Va Code § 15.2-4300 et seq. or §15.2benefiting the citizens of the Commonwealth.
4400 et seq. These districts, which are established •	 Natural heritage resource – The habitat of rare,
by local governments, enable landowners to pay
threatened, or endangered plant and animal species,
lower real property taxes on land that has agricultural
rare or state significant natural communities or
and/or forestal significance.
geologic sites, and similar features of scientific
3.	 For designation of important farmland, see Va Code
§ 3.1-18.5(B).
B)	 Forestal Use:

interest, as identified by the Department of
Conservation and Recreation’s Virginia Natural
Heritage Program.

Notes: For the purposes of Question (C)(3), attach
documentation from the local, regional, state, or federal
1.	 Use value assessment and taxation pursuant to Va agency confirming that the adjacent lands are managed
Code § 58.1-3230 –see Note (A)(1) above.
primarily for natural habitat and biological diversity.
2.	 Forestal or agricultural and forestal district pursuant D)	 Historic Preservation
to Va Code § 15.2-4300 et seq. or §15.2-4400 et
seq.– see Note (A)(2) above.
Note: For the purposes of this category, the applicant
3.	 Lands owned and managed by the United States must work with the Virginia Department of Historic
Forest Service or the Virginia Department of Forestry Resources to develop the appropriate documentation.
Notes:

means lands owned by those agencies and managed •	 The Virginia Landmarks Register (VLR) and National
for forest purposes. Applicant may submit a map to
assist with this determination.

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

6

Register of Historic Places (NR) are the official lists
established by the Department of Historic Resources
and National Park Service, respectively, of those
cultural resources that are worthy of preservation.
Listing in the VLR or NR may be on an individual
basis, or as part of a complex or district.
•	 The Civil War Sites Advisory Commission was
established by Congress to identify and evaluate the
nation’s historically significant Civil War sites; the
Report on the Nation’s Civil War Battlefields presents
the Commission’s findings.
•	 To determine whether a property is listed in the VLR
or NR, or listed in the Report on the Nation’s Civil
War Battlefields you may consult the Department of
Historic Resources’ website at: www.dhr.virginia.
gov/registers/register or contact DHR staff at (804)
367-2323, ext. 125.
E)	 Natural Resource Based Outdoor Recreation or
Education
For the purposes of this category, “Land devoted to and
available for natural resource based outdoor recreation
or education” includes, but is not limited to, public
parks, trails, greenways, water areas for public boating
or fishing, lands identified in the Virginia Outdoors Plan,
or similar recreation areas open for public use, except
any use operated primarily as a business with intent for
profit.
	

The Virginia Outdoors Plan may be found at www.
dcr.virginia.gov/recreational_planning/vop.shtml
or may be obtained by calling DCR’s Division of
Planning and Recreation Resources at (804) 7865046.

F)	 Watershed Preservation
For the purposes of this category, the following
definitions apply.
•	 Wetlands are lands with characteristic hydric soils
that are inundated or saturated by surface or ground
water at a frequency or duration sufficient to support,
and that under normal conditions does support, a
prevalence of vegetation typically adapted for life
in saturated soil conditions.
•	 Riparian buffers are areas of land along a river,
stream, wetland, or other waterway where natural
vegetation is maintained and degradation by livestock
is prevented.
•	 Perennial streams are water bodies with perennial
flow, as determined by one of the following methods:
Va. Dept. of Taxation LPC-1 W (Rev 8/08)

(i) designation of water bodies depicted as perennial
on the most recent U.S. Geological Survey 7 1/2
minute topographic quadrangle map (scale 1:24,000)
or (ii) use of a scientifically valid system of in-field
indicators of perennial flow.
•	 Sinking streams are waterways that disappear
underground in karst terrain (i.e., lands underlain by
highly soluble rock).
•	 Groundwater recharge areas are lands that, by virtue
of a combination of topography, soils, and underlying
geology are important to the recharge of local or
regional groundwater supply and have been identified
as such by local, state, or federal agencies.
G)	 Preservation of Scenic Open Space
For the purposes of this category, the following
definitions apply.
•	 A State Scenic Highway is a road designated as
such by the Commonwealth Transportation Board
pursuant to Va Code § 33.1-64, within a protected
scenic corridor located, designed and constructed so
as to preserve and enhance the natural beauty and
cultural value of the countryside.
•	 A Virginia Byway is a road, designated as such by the
Commonwealth Transportation Board pursuant to Va
Code § 33.1-63, having relatively high aesthetic or
cultural value, leading to or within areas of historical,
natural or recreational significance.
•	 A Wild and Scenic River is one that has been
designated by the U.S. Congress or the Secretary of
the Interior as possessing outstanding or remarkable
scenic, recreational, geological, natural, historical,
cultural, or other similar values.
•	 An American Heritage River is a river that has
been designated by presidential decree as one that
has distinctive inherent characteristics, an effective
community plan of action, strength and diversity of
community support, and partnerships capability. In
Virginia, the New River and the Potomac River are
American Heritage Rivers.
•	 A State Scenic River is a river or section or portion
of a river that has been designated a “scenic river”
by an act of the General Assembly and that possesses
superior natural and scenic beauty, fish and wildlife,
and historic, recreational, geologic, cultural, and
other assets. A list of Virginia’s scenic rivers can be
found in the Scenic Rivers Act, Va Code § 10.1-400
et seq.
7

Note: For purposes of Question 6, where visual access B)	 Lands Used for Agricultural Production: For the
to the property is not available, physical access may be
purposes of this category, Best Management Practices
used to demonstrate the conservation value of the land
include, but are not limited to, those practices listed in
for preservation of scenic open space.
Section IV (C) of Form LPC-1. Contact the Natural
Resources Conservation Service for assistance with
H)	 Conservation and Open Space Lands Designated
a conservation plan.
by Local Governments
C)	 Management Plans for Forestlands that Contain
20 Acres or More: Contact the Virginia Department
of Forestry for assistance with a written forest
•	 Public garden: Land used by the public for raising
management plan or Virginia Forest Stewardship
flowers, vegetables, fruit, or other produce.
Plan.
For the purposes of this category, the following definition
applies.

Section II – Public Benefit
All restrictions listed in this section must be included
in every deed of conservation easement submitted for
DCR review. Identify the page and paragraph numbers
in the deed of conservation easement that contain these
restrictions.

Section IV – Attesting Statement
The holder of the conservation or open-space easement
must sign Schedule B, attesting to the accuracy of
the information provided or attached related to the
conservation value of the property. Review the statement
carefully before signing.

Section III – General Water Quality, Agricultural
Best Management Practices, and Forest
Management
A)	 Rivers, Streams, Wetlands, Springs, or Shorelines:
All boxes in this section must be checked if the
property contains or includes wetlands, frontage on
a perennial stream or river, sinking streams, lakes, or
tidal waters. Identify the page and paragraph numbers
in the deed of conservation or open-space easement
where the pertinent restrictions are contained. For the
purposes of this category, the definitions in Section
I (F) of Form LPC-1, Schedule B, apply.

Va. Dept. of Taxation LPC-1 W (Rev 8/08)

8