Conservation Partners, LLC is dedicated to providing comprehensive support, services, and education for everyone involved in land conservation in Virginia. We sponsor and provide group seminars and individual consultation for landowners, land trust personnel, appraisers, attorneys, and others. Please contact us for details. As a result of our comprehensive approach to Virginia land conservation, we have produced and collected a number of resources, some of which we present below. We have organized the material according to the type of user for whom it is most appropriate.
Important Note: Please note that much of this material is aimed specifically at attorneys, appraisers, and other professionals, and nothing on this site should be considered to be professional advice in any event. All readers are responsible for obtaining legal, tax, or other professional advice based upon their particular circumstances from their own independent professional advisors.
Landowners/Easement Donors
- DVD: Your Land Legacy, An Introduction to Conservation Easements in Virginia (Order Form)
- Introduction to Conservation Easement Donations in Virginia
- Landowner’s Guide
- List of Attorneys, Appraisers, and Accountants
Credit Purchasers and Professionals Representing Purchasers
- Assurances of Virginia Land Preservation Tax Credit Quality
- Guide to Evaluating the Quality of Virginia Land Preservation Tax Credits
- The LPC Answer Book
Attorneys, Appraisers, and Other Professionals
- 2007 Land Trust and Advisors Pricing Letter
- Quality Standards
- Virginia Outdoors Foundation Easement Template (January 2008)
- Sample Conservation Easement Recitals
- “Addressing Enhancement in Conservation Easement Appraisals,” by James H. Boykin, PhD and James A. McLaughlin, in The Appraisal Journal, Summer 2006
- Conservation Easement Act
- Open-Space Land Act
- Land Conservation Act of 1999 (tax credit statute)
- Section 170(h) of the United States Internal Revenue Code of 1986
- Treasury Regulations §1.170A-14
- Section 2031(c) of the United States Internal Revenue Code of 1986
- Treasury Regulations §1.170A-13(c) (substantiation requirements)
- Proposed New Substantiation Regulations
Information from Appraiser Roundtable August 20, 2008
- “Condemning Conservation Easements: Protecting the Public Interest and Investment in Conservation,” by Nancy A. McLaughlin. This article describes what the holder of a conservation easement should receive upon the condemnation (in whole or in part) of the land protected by the easement. Professor McLaughlin’s presentation at the conference was based on this article.
- Power Point Presentation: Professor McLaughlin, Condemning Conservation Easements
- Power Point Presentation: Assistant Tax Commissioner, Larry Durbin, Land Preservation Credit
- Power Point Presentation: Professor Jack Boykin, Appraisal Issues
- “Condemning Open Space: Making Way for National Interest Electric Transmission Corridors (Or Not),” by Nancy A. McLaughlin. This article discusses the limits on the ability of public utilities to condemn land protected by conservation easements in VA.
Land Trusts and Other Easement Holders
- 2007 Land Trust and Advisors Pricing Letter
- Donating High-Quality Conservation Easements: Steps and Services
- Template Easement Summary
Additional Resources For:
Landowners/Easement Donors
- Stephen J. Small, Preserving Family Lands, Books I, II, and III. (Order From External Site)
- Land Trust Alliance’s “find a land trust��? interactive map
- Virginia Department of Conservation and Recreation’s conservation resources page
- Central Virginia Land Conservancy
- The Nature Conservancy in Virginia
- New River Land Trust
- Piedmont Environmental Council
- Valley Conservation Council
- Virginia Eastern Shore Land Trust
- Virginia Outdoors Foundation
- Western Virginia Land Trust
- Williamsburg Land Conservancy
- Bedford Citizens for Land Preservation
- Ducks Unlimited
- The Land Trust for Southwest Virginia
- National Committee for the New River
- National Wild Turkey Federation
- Virginia Department of Forestry
- Virginia Wildlife Foundation
- Ward Burton Wildlife Foundation
Attorneys, Appraisers, and Other Professionals
- Nancy A. McLaughlin (various articles)
- Stephen J. Small, The Federal Tax Law of Conservation Easements (1997) (Order from the Land Trust Alliance)
- Stephen J. Small (various articles): http://www.stevesmall.com/ and http://www.preservingfamilylands.com/
- Stephen J. Small, article on developers and easements
- Elizabeth Byers and Karin Marchetti Ponte, The Conservation Easement Handbook (Land Trust Alliance, 2d ed. 2005) (Order from the Land Trust Alliance)
- Appraising Easements, Guidelines for Valuation of Land Conservation and Historic Preservation Easements (Land Trust Alliance, 3rd ed., 1999) (Order from the Land Trust Alliance)
- James H. Boykin, Land Valuation Adjustment Procedures and Assignments (Chicago: Appraisal Institute, 2000) (Order from the Appraisal Institute)
- A Conservation Easement Appraisal Guide: A Brief Overview of Easement Valuation in Colorado (Available from the Colorado Coalition of Land Trusts)
- The Uniform Standards of Professional Appraisal Practice (The Appraisal Foundation)
- U.S. Dept. of Justice, Uniform Appraisal Standards For Federal Land Acquisitions (Appraisal Institute, 2000)
Disclaimer: For informational purposes only. Conservation Partners, LLC does not provide legal or tax advice, and nothing herein is to be considered professional advice of any sort. {Full Disclaimer}