Valuation of Conservation Easements and Other Partial Interests in Real Estate

Event Date
June 3–5
American Society of Farm Managers & Rural Appraisers
Brian Gatzke, ARA & Jim Jeffries, ARA
About This Event

This hands-on, how-to 3-day seminar addresses the generally accepted principles and procedures to value partial interests (not fractional ownership interests, but something less than the fee bundle of rights). The seminar provides an overview of the differences between conservation easements prepared under USPAP, UASFLA/Yellow Book and IRS requirements – and their application to partial estate valuations. Other partial interest examples and case studies encompass highway right-of-ways, power lines, pipelines and navigation easements that demonstrate how to solve complex valuation problems and report their results.