Qualified Appraisal Checklist

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 is a checklist for reviewing an IRS qualified appraisal and Form 8283 from the accredited the Society for the Protection of New Hampshire Forests

This document outlines the three methods of valuation.

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

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

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 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.