<b>By JANE HOUIN<br>
Ohio Correspondent</b> </p><p>

REYNOLDSBURG, Ohio — Two Ohio landowners, Emerson and Connie Wagner, recently donated to the state permanent agricultural easements on two farms, totaling 121.93 acres in Dinsmore and Jackson townships of Shelby County.</p><p>
This marks the first Shelby County easement donation to the Ohio Department of Agriculture (ODA), assuring the land will forever remain in agricultural use.</p><p>
“I applaud Mr. and Mrs. Wagner for their donation,” said Ohio Agriculture Director Robert Boggs. “This generous contribution is the first step in securing the agricultural future in Shelby County and in preserving the farmland crucial to our local economy and food security.”</p><p>
Currently, corn, wheat and soybeans are produced on the Wagners’ property. This farmland will be monitored by the Shelby Soil and Water Conservation District annually, to ensure the agricultural easement is followed and the land continues to be used for agriculture.</p><p>
Under the department’s Ohio Agricultural Easement Donation Program, landowners can donate a permanent agricultural easement on their farm to the state. Agricultural easements are voluntary legal agreements restricting non-ag development on farmland, with the land itself remaining on the tax rolls and under private ownership and management.</p><p>
Landowners may undertake any agricultural activity permitted under Ohio law, and they can sell their farm or pass it along as a gift to others. However, the easement remains with the land, prohibiting any future non-farm development to ensure it remains in agricultural use.</p><p>
Landowners can receive federal tax advantages from donating permanent agricultural easements. Donated easements that meet Internal Revenue Code criteria are treated as charitable gifts, and interested landowners should seek professional advice from an accountant or attorney.</p><p>
This program was instituted in January 2000 as the state’s first tool to help protect Ohio’s farmland from development. The program allows landowners to donate development rights to the state of Ohio or local governments for the purpose of protecting productive farmland from conversion to non-agricultural use.</p><p>
For land to be eligible, it must be at least 40 acres in size and be comprised of one or more contiguous parcel – or, if it is a smaller parcel, such as 25-40 acres, if it is contiguous to an existing agricultural easement. A subordination agreement must be obtained from the lender if there is an existing mortgage lien on the land, and there cannot be any third-party interests in the land that are not conducive to agriculture – such as surface mining leases, water, sewer or utility lines or roads and highways outside of existing rights-of-way or other development activities that would damage the topsoil or subsoil of the farm.</p><p>
The ODA advises all landowners considering this option to seek legal counsel to review the “Deed of Agricultural Easement” prior to signing it, as well as to seek advice from an accountant, tax attorney or other financial professional regarding any tax benefits or consequences which might result from a gift of perpetual easement.</p><p>
The landowner retails sole responsibility for any and all tax benefits and related consequences, and must agree to hold the ODA harmless for any and all costs, claims or liability relating to them. Additionally, the fact that a parcel of land is subject to an agricultural easement does not relieve the landowner of their obligation to pay property taxes on the parcel.</p><p>
Property with a donated agricultural easement is also subject to strict policies on the number and location of new houses that may be built on the property. Farms 100 acres or fewer in size are permitted only one house, while farms over 100 acres may construct one additional house, subject to the director’s discretion and the landowner’s demonstration of a compelling reason. As a general rule, ODA will not permit the construction of a house not related to the operation of the farm.</p><p>
To date, Ohio landowners have donated ag easements on 35 farms, totaling 4,370 acres statewide. For more information, call 614-728-6210 or visit www.ohioagriculture.gov/farmland online.