Chet Rogers, MAI

Commercial Real Estate Appraiser

1 Purposes 2 Conservation Easement Options 3 Tax Benefits
To qualify for a tax deduction, the easement must be for one or more conservation purposes: – Recreation or education of the public… You have lots of options as to which rights you choose to keep and which rights you choose to donate. As of January 1, 2014 these benefits have expired. They are no longer available unless and until the US Congress reinstates them. You are giving up something of value, i.e. your development rights, and you deserve something in return. The tax benefits are huge.
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4 Qualified Organization 5 Qualified Appraisal and Qualified Appraiser 6 Appraisal Process
You must have an IRS-qualified donee to accept the conservation easement. Most likely it’s your local land trust… The Internal Revenue Code requires a “qualified appraisal” prepared by a “qualified appraiser”. Important stuff if you want a tax deduction… After the conservation easement deed prepared by the Land Trust, the appraisal report is the most important document…
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