Scroll below to find the names of Conservation Easement Experts in your state.
Understanding Conservation Easement Valuation Target audience: Appraisers, Farm Managers This 1-day course will provide the accountant, attorney and land owner with the history of the conservation easement and facts surrounding their increasing use
Valuation of Conservation Easements and Other Partial Interests in Real Estate 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
Valuation of Conservation Easements and Other Partial Interests in Real Estate (A420) - Hybrid
01-13-2025 08:00 AM - 01-15-2025 05:00 PM MT
Specifically, we will be discussing appraisals as they relate to: Estate Planning Conservation Easements Inter Vivos Gifts Funding into or distributing out of a business entity Probate Determining a date of death value and step-up in basis Filing Estate Tax Returns Electing Portability Corky Kuhlman TPWF Basic introduction and definition of conservation easements Property owner objectives/motivations for conservation easements Easement holder objectives/motivations for conservation easements Conservation easement language considerations Appraisal and brokerage considerations when working with encumbered real estate
10-23-2024 | 03:00 PM - 05:00 PM CT
The ASFMRA offers specialized seminars such as Yellow Book, Valuation of Conservation Easements, Timber Property, Mineral Rights, Dairy Appraisal and a lot of other topics
National Claims Counsel for LIA Administrators & Insurance Services – A Preferred Partner of the ASFMRA In the past year we have encountered several claims against appraisers involving easements, regardless of whether the easement is recorded or not
Read the Full Story Big Tax Breaks on Conservation Easements Draw IRS Scrutiny In recent decades, conservation easements have succeeded in saving millions of acres of open space and wildlife habitat in the United States, becoming the leading method of preserving land from development. These easements also have generated billions of dollars in tax deductions for wealthy owners and developers, sometimes for properties with little or no public benefit, according to tax authorities, tax law specialists and Congress members. A bipartisan Senate panel found last year that the conservation tax break had given rise to a practice called syndicated easements, in which investors purchase a stake in a property with the expectation that the land will be donated for conservation
American Society of Farm Managers and Rural Appraisers, Inc.
720 South Colorado Boulevard, Suite 360-S
Glendale, CO 80246-2664
(303) 758-3513
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