Appraising Conservation Easements

Date: April 11, 2012
Time: 2:00PM ET
Instructor: Mark Weston
Cost: $55 before 04/10, then cost will increase to $65
Level: Beginner/Intermediate

Registration is now closed

Qualified appraisals are the lynchpin of the process that allows landowners to benefit from federal income and estate tax incentives flowing from the donation of a conservation easement. A poorly supported appraisal, whether fraudulent or merely sloppy, damages the integrity of a conservation easement transaction regardless of the conservation values involved. It also damages the reputation of the land trust involved in the transaction, risks violating the public trust, may reduce support for conservation in general, and can land both the landowner and appraiser in hot water. This webinar will provide an overview of the requirements for appraisal of real estate and conservation easements used to seek charitable deductions outlined in §1.170A(13)(c) and §1.170A(14) of the Treasury Regulations. Participants will learn how to select an appraiser, the common mistakes made in valuing easements, and how to communicate with donors.