The Art of Appraisals

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.

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.

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.

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.

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

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

Land Trust Standards and Practices, Practice 9H. Purchasing Land or Conservation Easements, includes two elements. This module addresses Practice Element 9H1.

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.

Determining a property’s boundaries is a necessary part of a land trust’s due diligence. This document lays out how to read a survey and includes a checklist on what to check and an exercise to practice your skills.