Appraising Conservation and Historic Preservation Easements

Drawing on legal, regulatory and professional appraisal literature, Appraising Conservation and Historic Preservation Easements examines the valuation of conservation and historic preservation easements from the contradictory perspectives of the IRS, the courts, easement-holding organizations and appraisers. It includes the history of easements, general land use considerations, valuation methodologies to be applied to specific easement-related appraisal assignments, detailed examples and sample sections of appraisal reports relating to various easement properties and appraisal situations. Author: Richard J. Roddewig, CRE