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Appraisal
The appraisal determines the value given to
a conservation easement for purposes of determining the amount of the
charitable gift. See Appraisal Process Substantiation 1.170A-13T(c)(1).
It is an IRS requirement that the value of the conservation easement be
determined by a “Qualified Appraiser” who has at least the designation
of “general appraiser.” Land trust standards and practices require that
the land trust keep "arm's length" from the appraisal, which means among
other things, that we do not recommend specific appraisers. You can
also information on prospective appraisers using the following
resources. |
Donors looking
for an appraiser to handle their appraisal can look at:
Appraisal Institute
The appraisal institute site allows
you to search by city.
Georgia Land Conservation Program Appraiser List
All of the appraisers
on this list are MAI certified and have experience with appraisals for
conservation easements.
Appraisers can find opportunities for
training in conservation easement valuation at:
Appraisal Institute Seminars
American Society of
Farm Managers and Rural Appraisers
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Tax Benefits |
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Guide to the Tax Benefits of Donating a Conservation Easement
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A summary of
federal tax provisions pertaining to the gift of a conservation easement.
It is a simplification of a complex set of laws, regulations, and rulings.
A little confusing in that it offers scenarios under "old rules" and
"new rules." With the sunset of the 2006/2007 rules, the "old rules
are now back in force and the "new rules" are in limbo as Congress
works on a bill to restore them. The general descriptions of the
fine points of the law are excellent. |
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Georgia Conservation
Tax Credit
The state of Georgia has a tax credit for
donors of conservation land. The Georgia Department of Natural Resources is
the agency charged with reviewing conservation easements for their
appropriateness for the credit. |
Go to GA DNR Web Site for further info
and forms
Click here for Tax Credit
Policies |
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Private Landowners Network (PLN)
Click here to go to PLN web site |
A trove of general information on land
protection, as well as many nuts and bolts articles on the
practicalities of land protection, including estate planning, tax
benefits, appraisal. In particular, make sure to go to the
PLN
Library. |
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Land Management;
Conservation Values |
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Conservation Easements/
Stewardship Resources |
Other resources on this web site;
Includes a description of the conservation easement process. |
Comprehensive Wildlife
Conservation Strategies
Click
here for Georgia
Click here for Alabama
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The Alabama Department
of Conservation and Natural Resources and the Georgia Department
of Natural Resources master plans for the protection of wildlife and
habitat in Georgia. Lands identified as critical for protection in
the plans are
highly desirable candidates for protection via
conservation easement. When working in these areas special care is
given to provide protection to what are designated as "Special
Natural Areas." |
