Learn Practice Element 9H1: Obtaining an Independent Appraisal

This guidance covers Practice 9H: Purchasing Land or Conservation Easements.

Land Trust Standards and Practices, Practice 10A: Landowner Notification, includes two elements. This module addresses Practice Element 10A1.

Land Trust Standards and Practices, Practice 9H. Purchasing Land or Conservation Easements, includes two elements. This module addresses Practice Element 9H2.

Land Trust Standards and Practices, Practice 9F: Title Investigation and Recording, includes three elements. This module addresses the second element, 9F2.

Land Trust Standards and Practices, Practice 9F: Title Investigation and Recording, includes three elements. This module addresses the first element, 9F1.

Land Trust Standards and Practices, Practice 9G: Recordkeeping, includes three elements. This module addresses the second element, 9G2.

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.

IRS Guidance on 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.