Conservation Easement Appraisals
McCarty Land & Water Valuation is known for preparing high-quality, defensible reports. The company has shifted its emphasis from condemnation appraisal work to conservation easement work during the past 10 years.
We make every attempt to closely follow Treasury Regulations when preparing conservation-easement appraisals. We also follow Uniform Appraisal Standards for Federal Land Acquisitions (Yellow Book) when required. Our reports are well documented and are known for being able to stand up to peer review.
Our philosophy in conducting conservation easement appraisals is to perform comprehensive research in order to produce a report that will give our client peace of mind. That peace of mind means knowing the value we have assigned is a fair and reasonable estimate of the market value that was truly lost by placing the easement on the property. The client should also have peace of mind knowing that, if an IRS audit were to be conducted, our report is defensible and therefore, the potential for penalties is extremely low.