Form Lpc-1 - Schedule B - Application For A Land Preservation Credit - Statement By The Recipient With Respect To Tax Credits Of 1 Million Dollars Or More From A Donation Made On Or After 1/1/07 Of Less-Than-Fee Interest In Land Page 2
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8Schedule B
*VALPCB208888*
Application for a Land Preservation Credit
Form LPC-1
Statement by the Recipient With Respect
Page 2
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
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
Check Applicable Boxes
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.
The property has not received tax credits allowed under Va. Code § 58.1-339.2 within the previous five years
2.
(required to qualify under this category).
3.
The property is individually listed in the Virginia Landmarks Register or the National Register of Historic Places.
The property has been determined by the Virginia Department of Historic Resources to be eligible for listing in the
4.
Virginia Landmarks Register and/or recommended for listing in the National Register of Historic Places.
5.
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
6.
Commission Report of 1993, as amended.
7.
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:
E)
All Boxes Must Be
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
Checked
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.
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.
3.
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.
4.
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.
5.
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.
2
Va. Dept. of Taxation LPC-1 W (Rev 8/08)
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