Where can I get more information about preservation easements?Updated 2/21/2008
Many easement-holding organizations have comprehensive information available either in publications or on the web. In addition, the following information may be helpful:
The National Trust offers two useful publications relating to the subject of preservation easements:
Establishing an Easement Program to Protect Historic, Scenic, and Natural Resources is an information booklet that provides practical advice on legal and administrative issues for organizations interested in establishing an easement program.
Appraising Easements is an up-to-date guide on appraising land conservation and historic preservation easements. Since the first edition was produced as a cooperative publication by the Land Trust Alliance and the National Trust in 1984, this publication (now in its third edition) is the most comprehensive set of guidelines on the subject of determining the value of conservation and preservation easements.
The Land Trust Alliance has extensive resources on conservation easements. While the LTA serves as a source of information and assistance to land trust organizations, much of that information is also relevant to preservation easements. In particular, the LTA offers a number of excellent publications, including the Conservation Easement Handbook (which includes materials contributed by the National Trust for Historic Preservation). LTA also has developed a comprehensive set of “Standards and Practices” for land trusts, which the National Trust strongly recommends to organizations that hold preservation easements.
In addition to this information, the National Park Service produces information and materials on the subject of preservation easements. Most of this information is accessible on the web here.
The Internal Revenue Service’s concerns relating to abuses in the area of conservation and preservation easements are described in detail here.