Special Appraisal Bulletin for Southern Land Trusts
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About This Practical Pointer
Special Appraisal Bulletin for Southern Land Trusts and their Easement Donors: A number of appraisers in the southeast have based their appraisals of conservation easements on the prices paid for Wetland Reserve Program (WRP) easements. But we have seen a number of audits of easements in the southeast that reveal that the IRS views the use of WRP purchases to value a donated easement as problematic. IRS engineers assert that Wetland Reserve Program (WRP) easements are NOT comparable to donated easements.
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