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Appraisers Can Help Courts, IRS Navigate Conservation Easements, New Book Says

April 28, 2020 08:15 AM
CHICAGO (April 28, 2020) – Governmental and judicial entities’ expanded oversight of the real estate appraisal process makes it imperative that those involved in valuing easement-encumbered properties demonstrate their competence to the Internal Revenue Service and the courts, according to a book published today by the Appraisal Institute under a licensing agreement with the Land Trust Alliance.
“Appraising Conservation and Historic Preservation Easements,” second edition, by Richard J. Roddewig, JD, MAI, CRE, FRICS, and Charles T. Brigden, MAI, CRE, FRICS, is a landmark text for appraisers, land trusts, historic preservation organizations, tax professionals, attorneys, and state and federal agencies involved in the creation, donation and valuation of easements. 
Relying on their extensive experience in this specialized area of valuation, the authors describe in detail the techniques applied to analyze the effect of easements on property value and examine the changes in public policy regarding conservation and preservation that have occurred in recent years.
“The Appraisal Institute is proud to join with the Land Trust Alliance in presenting this important text,” Appraisal Institute President Jefferson L. Sherman, MAI, AI-GRS, wrote in the book’s foreword. 
The Appraisal Institute is the nation’s largest professional association of real estate appraisers. The Land Trust Alliance is a national conservation organization representing more than 1,700 land trusts across the United States.
The first edition of “Appraising Conservation and Historic Preservation Easements,” published in 2011, gave real estate appraisers the tools needed to understand and analyze the effect of easements on property value. This updated edition builds on that foundation, exploring the expanded oversight of the appraisal process by governmental and judicial entities reviewing easement donations. Using case studies and actual court cases, the book examines in detail the many valuation issues relating to easements and the pitfalls that appraisers may encounter as they undertake these complex and controversial appraisal assignments. 
“Appraising Conservation and Historic Preservation Easements,” second edition (ISBN: 9781935328803) is a 646-page soft cover book and also is offered as a PDF. It is available for $85 ($75 for Appraisal Institute professionals). Call 888-756-4624 or order​ online.

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The Appraisal Institute is a global professional association of real estate appraisers, with over 17,000 professionals in almost 50 countries throughout the world. Its mission is to advance professionalism and ethics, global standards, methodologies, and practices through the professional development of property economics worldwide. Organized in 1932, the Appraisal Institute advocates equal opportunity and nondiscrimination in the appraisal profession and conducts its activities in accordance with applicable federal, state and local laws. Individuals of the Appraisal Institute benefit from an array of professional education and advocacy programs, and may hold the prestigious MAI, SRPA, SRA, AI-GRS and AI-RRS designations. Learn more at




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