Appraisal Rules for Conservation Easements

Join conservation attorney Bill Silberstein and appraiser Mark Weston as they provide an introduction to the requirements for appraisals of conservation easements used to seek charitable deductions outlined in §1.170A - 13, 14, 16, & 17 of the Treasury regulations.

Valuation of Conservation Easements is an advanced course designed for the appraiser who understands the methodology in the approaches to value and is ready to embark on understanding the intricacies involved in one of the most misunderstood and difficult types of appraisals.

The rules regarding valuation when seeking a federal tax deduction on a donated easement can be confusing for landowners. This fact sheet provides a checklist for a landowner and their tax advisor and attorney can use when reviewing an appraisal.

This document outlines the three methods of valuation.

The art of appraising conservation land can be complicated, and a land trust must make sure the appraiser is qualified. This document provides an overview of what is involved in an appraisal, how to find a qualified appraiser and pertinent questions to ask an appraiser.

This factsheet describes the components of and other considerations for a qualified appraisal.

IRS Guidance on appraisals

This two-day Appraisal Institute course not only provides a comprehensive review of the Uniform Appraisal Standards for Federal Land Acquisitions, 6th edition, but also includes critical instruction to those involved in federal land acquisition valuation assignments.

Drawing from over 20 years of experience valuing conservation lands, appraiser Victoria Adams (Terra Valuations) will discuss several of the common and more complicated issues that may arise in the appraisal and how the land trust can play an effective role in minimizing appraisal time and costs.

All trails and lands open to the public are subject to the Americans with Disabilities Act and related regulations. These practical pointers explain OPDMD regulations affecting land trusts and how to evaluate sites and implement those regulations appropriately.