
Close to one-third of the total land area in Cornwall is now permanently protected and cannot be used for housing or businesses or other development. So the question is sometimes asked, “with so much protected land already on the books, why should even more be taken off our tax rolls -- won’t that limit the area available for future development and increase my property taxes?”
The short answer to this question is, “no, not if you look closely and study all the angles.” While taking some additional land off the tax rolls looks like it will increase property taxes, there are a number of reasons to seriously question such a negative effect. This note concludes that land conservation not only protects the mil rate but also can help preserve what’s special and precious about our town.
The Costs of Development
Most people focus on the fact that the more development there is, the more tax revenues will increase. This is certainly true. But then the conclusion is drawn that individual tax burdens will hold steady or decrease as a result of continuing development. On its face this seems to be a perfectly reasonable conclusion since with development, more local jobs are created, everyone’s investments in housing and land will increase in value and it looks like the town will prosper.
The difficulty is that there is another side to the equation -- the cost side. Development means that over time housing becomes ever less affordable and residents including farmers and business owners find themselves facing larger tax payments on their increasingly valuable land. And costs for additional town services which come with development -- such as fire and emergency services, road improvement, the need for more town employees and particularly education costs (which amount to two-thirds of the town’s budget) -- go up pretty dramatically as more people move into town and as more buildings and infrastructure are built.
Many studies conducted over the past 25 years in every part of the country point to the fact that on a cost-benefit analysis, development sooner or later brings a net cost to a town. Counter-intuitive as it may seem, these studies show the less development there is the more the mil rate is protected. As someone said, “cows don’t send kids to school."
Removing a
moderate amount of additional prime land from Cornwall’s tax rolls over time is very unlikely to have a measurable effect on the mil rate. And since virtually all of the most desirable, high priority land is already in the 490 program and thus benefiting from state-mandated tax abatements, there will be a very limited effect on town tax revenues. For many of the properties which should be considered for preservation the tax revenues are a couple of hundred dollars or less per year. Taking a limited number of such properties off the tax rolls from time to time will hardly change the tax rates. And it should be emphasized that protection through the use of conservation easements simply does not affect property taxes at all.
A look at the
Planning & Zoning Commission’s Buildout Map on the Cornwall web site should be proof enough that too much development can be a losing proposition. The basic issue is how to balance development against environmental and aesthetic needs and to do so in a fair and productive way.
Some Economic Benefits from Protected Lands
Protected land does not mean entirely unproductive land. The most obvious economic benefits are: encouragement of recreational tourism, including fishermen and hunters and “leaf-peepers” who spend their dollars here, and local farmers and loggers who are permitted to harvest crops from protected lands without the burdens and costs of ownership. Selective cutting is permitted in some state forest areas and the Cornwall Conservation Trust (CCT) has agreements with several farmers for growing hay on its properties at no cost. Such economic benefits will likely increase in value over time.
The Role of the State in Land Protection
At present over 80% of the protected land in Cornwall is state forest and thus beyond local control. [See the
“Protected Parcels” map on this web site.] Most of this land was acquired by the state many years ago and was deliberately set aside by the legislature for public use and enjoyment. While it should be generally assumed that state ownership means permanent protection, there is no guarantee that the legislature will always protect the state forests from heavy logging, mining or disruptive recreational uses.
Also note that most of the state forest is unsuitable for development. Much state-owned land is inaccessible and unbuildable because it has steep slopes and it contains wetlands and floodplain. So while the acreage seems very large, under current zoning and inland wetland regulations the developable portion is relatively small.
The state also seeks to keep land open and productive by offering significant property tax abatements on parcels of 25 acres or more. This is the so-called 490 land preservation law. Most qualifying landowners in town have already taken advantage of this long-standing tax advantage.
There is no doubt that the legislature and state authorities believe strongly in land preservation as an important public policy. In fact the state, which is heavily suburbanized, has a goal of preserving 21% of its overall land area from development. We Cornwallians should be glad that a large chunk of our town is already protected.
The Role of CCT in Land Protection
CCT’s role is outlined in the draft of the new town plan, as well as in its mission statement. [Other pages on this website contain information about CCT.] As a charitable organization CCT is authorized by the IRS to accept gifts of land or easements for truly permanent protection. [A definition of conservation easements is on the “
What’s an Easement” page of the website.]
In carrying out its responsibilities CCT has to date protected just over 1,200 acres, roughly 4% of the town’s land area. Of the total, 700 acres are owned by the land trust and 500 are subject to conservation easements held by the trust. It’s important to note that only the land owned outright by CCT (2% of all land in town) has been removed from the tax rolls. This is because easement lands are privately owned and protected but they are not removed from the tax base.
Town Support for Land Protection
The town also gives strong support to land preservation in several ways, including active assistance from the Board of Selectmen and the Agricultural Commission. Their and the Board of Finance’s direct support for conservation is shown in the annual allocation of funds in the town budget to CCT’s work.
Our zoning regulations support the acquisition of open space by setting aside all subdivision fees for the explicit purposes of protecting or buying desirable undeveloped areas and providing public recreational facilities.
And the new town plan -- which is being drafted by the Planning & Zoning Commission as this is being written -- strongly endorses permanent preservation of key sensitive lands. The final section of the report on natural resources and conservation is likely to contain a dozen or more specific recommendations and action timelines for future protection of the environment and natural resource areas.
Privately Owned Land
At present nearly three-quarters of the land in town is in the hands of individuals, families and businesses and the vast majority of this is undeveloped and unprotected. There is still plenty of room for environmentally responsible and appropriate development of all kinds. The town plan, zoning regulations and local land preservation organizations all favor development. They all favor affordable housing, encouragement of farming and creation of new businesses. What they do not favor is helter-skelter, uncontrolled growth which produces the sprawl we see in so many other towns across the state.
As noted above, almost all privately held Cornwall properties of 25 acres or more are already under the state’s 490 program. While all of us benefit from this type of land protection, farmers are the most important beneficiaries since the law significantly reduces their property taxes and thus helps keep them in business. However, a major drawback to the law is that the protection lasts for only 10 years or until the property is sold or transferred. Again, the state does not guarantee permanent protection for the land.
How Should Land Really Be Valued?
Calculating the value of natural lands involves measurements of their financial worth, such as the assessed value, or the appraised value, or listing price on the market. These financial measures are necessary for real estate transactions, estate planning and tax collection but they do not account for many of the values which many people cherish the most. It’s hard to put a price on favorite vistas, a walk through pristine forest, skiing through open fields, fishing a lake or stream or just plain looking at an undisturbed landscape from a car window. Conserved lands make our community more appealing and create richer lives for all.
So alongside the monetary value of land, there are two other basic values which need strong emphasis:
1) Protecting the quality of life in Cornwall. When asked, most people will say they like Cornwall the way it is. This flat statement has many implications, not the least of which is that most people do not want Cornwall to become another sprawling suburb. The long and short of it is that without some additional protection from development for the town’s “last best places” Cornwall runs the risk of losing its very special and cherished character. CCT believes such a loss would be unfair to ourselves and to our heirs. Like building a school or library, conserving land is an investment in the community. Our natural heritage is the most valuable capital we have, and we should be glad to put some more of it into the safe deposit box.
2) Protecting the environment itself. This is a big topic which cannot be covered in this brief note. The importance of the need will be carefully and fully outlined in the forthcoming town plan. Instead of reiterating the many reasons for environmental protection, we hope readers will study the plan closely when it appears later this year.
To sum up, many would say that while land clearly has a monetary value, quality of life and the gift of natural resources are simply priceless.
Some Conclusions
** Once land is developed the development itself becomes an irreversible and irretrievable commitment. It is virtually impossible to undo modern development with all its infrastructure. The natural landscape and resources are just changed forever.
** Development cannot and should not be thwarted but should be channeled by geographic and environmental conditions on the ground. Any newly preserved lands should be of the highest desirability, still leaving a very large amount of somewhat lesser-priority lands available for responsible future development.
** Much future protection can be accomplished through conservation easements which do not affect taxes. But some additional outright gifts of land (for example, to CCT) can also help preserve the town’s character and conserve choice areas for future generations without affecting the mil rate.
** There are increasingly valuable economic benefits to land preservation.
** As a community we have a responsibility to conserve and protect our most irreplaceable assets, the natural ones. Working together as active stewards we can achieve this and in the process show our determination to save the truly special qualities our town posesses.
March 2009
SHOULD WE TAKE MORE LAND OFF CORNWALL’S TAX ROLLS?
The Planning & Zoning Commission and a number of additional volunteers should be warmly thanked for their tremendous efforts and hard work over the past 3 years in creating this proposed Plan. Overall, it is a significant improvement over previous plans. CCT strongly endorses the aims and methodology, and is generally in agreement with the Plan’s recommendations.
Natural Resources and Conservation Chapter
The land trust’s interests and thus our comments are focused primarily on this chapter of the Plan. From the beginning of the planning process we have been supportive of P&Z’s efforts, most notably by helping to fund preparation of six of the maps which accompany the text of the Plan.
CCT believes the chapter on natural resources and conservation and its accompanying appendix are thoughtful, comprehensive and well written. We strongly support the recommendations of the committee which prepared the chapter.
Our views on the 4 principal objectives outlined in this chapter are as follows.
A. Oversight, Planning and Implementation Objective
1. In CCT’s opinion, the recommendation to establish a Cornwall Conservation Commission (pages 11-12) basically says it all for this chapter. It is key to understanding any of the subsequent recommendations throughout the chapter. The list of issues on which the commission should focus its attention is exceedingly important. It is also so lengthy and comprehensive that without a commission it is very likely that many of the strategies listed will simply not be carried out. The priority should not just be “2010 and high”, but “extremely high and immediate.”
To do its job well, the new commission should be provided with adequate resources -- both human and financial. CCT believes there are a number of qualified volunteers who would be glad to be appointed to the commission. And it will be very important to give the commission a good and fitting expenditure line in the town’s annual budget, like other town commissions.
2. Protecting priority open spaces (pages 12-13) is absolutely essential to preserving Cornwall’s scenic and rural character. We believe that, “to establish and maintain a priority list of areas and properties to be preserved”, is the essence of good long-range planning. And it is precisely the kind of activity on which the new conservation commission should concentrate. As the detailed follow-up strategies in the Plan suggest, CCT will be glad to give its all-out support to this effort, which is very important for our mission.
3. Funding the town’s open space program, including monies from the town budget and other sources (page 13), is essential to implementing the Plan. As noted in the text, a conservation commission can seek and hold funds in its own name and for its own purposes. CCT strongly supports this funding recommendation and is very willing to lend its time and knowledge to achieving this objective.
4. We agree that encouraging efforts to diversify local renewable energy supply options is a very desirable, on-going, medium-level priority.
B. Water, Wetlands, Wildlife and Habitat Objective
We emphatically believe that the protection of lakes, streams, drinking water supplies and habitat (pages 13 -14) merits the same high priority as protecting key open spaces, and that it should receive the same careful attention and top priority from the new conservation commission as will open spaces. Again, CCT will be very happy to participate in this effort.
The recommendation to update Cornwall’s inland wetlands and watercourses regulations is the job of the commission, but CCT will be glad to help where possible. The same goes for the 5 additional recommendations listed in the Plan (pages 14 through 16), most of which require Planning & Zoning Commission action. Preparation of a biodiversity database and amending subdivision regulations are key.
Page 35 of the Plan, in the Community and Cultural Resources chapter, urges CCT to consider access for a boat launch near the town beach at Cream Hill Lake. We have already started to explore this suggestion and will gladly report back with our findings. We need to consider liability and other issues before agreeing to move ahead.
C. Planning and Land Use Regulation Objective
Protection of town scenic roads and ridgelines (pages 17 through 19) is part and parcel of retaining Cornwall’s scenic and rural character. CCT strongly supports efforts of the Planning & Zoning and (future) Conservation Commissions to achieve the strategies listed.
Over the past few years CCT has constructed 4 new hiking trails for public
use, with help from annual town funding. We can be counted upon not only to maintain these trails but also to provide similar, new recreational opportunities in the future. We also hope the town funding will continue. We note that trails are again emphasized on page 37 of the Plan, in the Community and Cultural Resources chapter.
Finally, we strongly support the Plan’s recommendations for developing regulations for conservation subdivisions, floodplains and roadside open space -- all of which are in the purview of Planning & Zoning but which also fit CCT’s goals.
D. Farmers and Farmland Objective
CCT is a very strong supporter of farm and farmland preservation (pages 20 - 21). This type of conservation is central to our mission. It is also a key element in any efforts to preserve open spaces. Thus we are very pleased to see our organization mentioned as a responsible entity in the two final recommendations for protecting the town’s farming heritage, alongside the Agricultural Advisory and Planning & Zoning Commissions.
Other Chapters of the Plan
With respect to other chapters of the proposed Plan, we wish to note that economic development, housing and recreational activities are intimately connected to conservation.
Plans for development of the West Cornwall and Cornwall Bridge areas of town -- including river-related activities, boat access, farmers market, hiking/biking trails and the like -- are of importance for conservation reasons as well as for economic ones. To the extent the village centers are well-planned and viable and lessen the dangers of sprawl, preservation efforts for the lands surrounding them will be greatly enhanced.
Pages 9 & 10 of the Plan suggest that professional assistance be retained “to formulate a coordinated priority and action plan for West Cornwall and Cornwall Bridge.” CCT is wholeheartedly in favor of this recommendation -- both because the lists of items to be considered in drawing up plans is extensive and complicated and because without professional assistance we would worry that the suggested changes might not be fully and carefully explored or implemented. We believe “experienced rural community planning and marketing experts” should provide advice covering both the village centers and also for surrounding open spaces.
Lastly, we fully support the statement in the Plan that the proposed special study of the town centers “should begin as soon as possible and be adopted as part of the town plan, and that there should be early implementation”. For example, the relatively new Northwest Connecticut Regional Planning Collaborative’s open invitation to utilize its services for town plan implementation should be accepted just as soon as Cornwall’s Plan is approved
On the housing front we support the overall objectives listed in the Plan, especially the need for additional affordable housing. As noted, we are particularly concerned with residential sprawl, which uses up good agricultural lands, breaks up the landscape and destroys wildlife corridors -- all inimical to our conservation aims. The discussion of generic obstacles that make any change in residential zoning difficult and the recommendations which follow have had our close attention. CCT very much wishes to provide input and be a part of the decision-making process for residential development.
On page 26 it is suggested that an exception to the usual 3- and 5-acre zoning requirements be allowed in order to benefit farmers. The proposed mechanism is to use conservation easements. While we believe small-scale conservation efforts of this type should be thoroughly studied (from both housing and conservation angles), it may turn out that deed restrictions are a more practical solution than conservation easements.
Finally, from previous comments above it should be apparent that CCT is very much in favor of enhancing recreational opportunities and facilities throughout the town (pages 35-37). Cultural resources need just as much protection as our natural resources if Cornwall is to remain the kind of place we all love and cherish.
Summing Up
The three elements in the proposed Plan which CCT endorses most enthusiastically are:
1. Create a Conservation Commission and provide it with adequate funding,
2. Capitalize on the willingness of private organizations, such as CCT, to contribute their time, energy and expertise to carrying out the portions of the Plan which are most directly related to their specialties, and
3. Hire a few professional experts to assist Planning & Zoning and the selectmen as they proceed to implement this Plan.
Overall, we believe the proposed Plan is a good one. We urge our fellow citizens to give it their strong support. We also urge all town officials and commissioners to put this Plan into practice as fully and promptly as possible.
November 11, 2009
THE CORNWALL CONSERVATION TRUST’S (CCT’S)
COMMENTS ON THE PROPOSED 2009 CORNWALL TOWN PLAN OF CONSERVATION AND DEVELOPMENT