General Appraisal Information for Landowners and their Attorneys and Tax Advisors

Excerpts from US Treasury regulations and the tax code as relating to appraisals of conservation easements.

This document outlines the three methods of valuation.

A sample from the accredited Vermont Land Trust's Landowner Information Series.

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.

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 includes tax information for land owners from the accredited Land Trust for Tennessee.

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

This is a sample from the accredited Brandywine Conservancy.

A sample appraisal review notification letter with annotations by the Land Trust Accreditation Commission.

This sample letter from the accredited Montezuma Land Conservancy is sent to easement donors to notify them of the requirements related to tax benefits and appraisals. It includes a disclosure form for the landowner to complete.