Category: Real Property
Continuing Education: 22
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DescriptionThe valuation of conservation
easements has come under increasing scrutiny in recent years. The Internal
Revenue Service has an obvious concern over its impact on tax receipts and
Congress has focused on perceived abuses in the tax treatment of gifts of
conservation easements. In addition, many state agencies have raised similar
concerns at a state level. Valuation of Conservation Easements is an intense,
advanced level educational endeavor dealing with one of the most controversial
and scrutinized topics in valuation. It is designed for general certified
appraisers who understand the methodology in the approaches to value and are
ready to embark on understanding the intricacies involved
in an often misunderstood and difficult type of appraisal.