If there's one thing Steve Small wants you to know, it's this: If you care about your land and want to see it protected, you must plan.

"I'm not telling you how to plan, but I am saying that you need to do the planning that is right for you," said Small. "And then act on it."

Small, widely viewed as the nation's leading authority on private land protection strategies, was in Southeast Michigan this fall for a workshop hosted by the Washtenaw Land Trust. Before going into private practice, Small was an attorney-advisor for the Internal Revenue Service, where he wrote the federal income tax regulations pertaining to conservation agreements.

"Many people think that doing nothing has no consequences, and that's just wrong," cautioned Small.

Estate planning is no longer just for those with large sums of money in the bank. Because of rising land prices, even an average landowner may find that the value of his or her property has increased to the point that the estate is subject to estate tax.

"They're not millionaires, but they're millionaires on paper," Small explained. "The tax laws didn't change, but the land values did, so now their heirs may be forced to sell the land to pay the estate tax."

Small explained how conservation agreements can be a crucial component for a family that wishes to protect its family lands. He reminded listeners that a landowner has many rights: the right to plant or chop down trees, to construct or tear down structures and more (subject to regulations).

"So, you have rights on your land," continued Small, "and you also have the right to give up some of those rights."

"By donating a conservation agreement to a qualified organization such as a land trust, you are extinguishing the development rights on your land." The land is then protected, intact, forever.

A landowner who donates a voluntary conservation agreement is generally entitled to estate tax benefits, federal income tax deductions and property tax reductions. Even better, good estate planning may avoid the forced sale of the property to pay estate taxes.

"Asphalt is the last crop," Small noted. "Once it's paved over, it's gone forever."

The Washtenaw Land Trust is a private, nonprofit 501(c)(3) organization that works with landowners to protect natural areas and working farms throughout Washtenaw, Jackson and Ingham Counties. To learn more, call (734) 302-LAND (5263).