Appendix F: Further Reading
Appraising Easements; Guidelines for Valuation of Historic Preservation and Land Conservation Easements. Washington, DC: Land Trust Alliance and the National Trust for Historic Preservation, 1999 (Third Edition). First published in 1984, this essential handbook outlines the general principles of easement valuation. Sections provide information on “before” and “after” valuations, appraisal reports, IRS regulations and typical easement provisions.
The Conservation Easement Handbook: Managing Land Conservation and Historic Preservation Easement Programs. Janet Diehl and Thomas S. Barrett. Washington, DC: Trust for Public Land and Land Trust Alliance, 1988. This 270-page guidebook offers a comprehensive introduction to all aspects of the easement process. Chapters provide details on tax benefits, baseline data, monitoring and enforcement, and model easements.
The Conservation Easement Handbook, Third Edition. Elizabeth K. Byers. Washington, DC: Land Trust Alliance, 2004. This comprehensive revision of the 1988 edition covers advances and lessons learned from conservation easement programs nationwide. In a chapter entitled “Conservation Easement Drafting Guidelines & Commentary,” MCHT staff attorney Karin Marchetti Ponte explains how to design a comprehensive easement template and draft land use provisions tailored to a particular property.
Doing Deals: A Guide to Buying Land for Conservation. The Trust for Public Land. Washington, DC: Land Trust Alliance,1995. For those interested in purchasing properties for long-term conservation, this book provides information on negotiating with landowners, getting surveys and appraisals, and working with government agencies.
The Federal Tax Law of Conservation Easements (Updated with Supplement). Stephen J. Small. Washington, DC: Land Trust Alliance, 1995. This authoritative volume offers legal details on conservation easements for attorneys, easement donors and appraisers. It includes discussion of the IRS final regulations on easement gifts as well as related income and estate tax considerations. It also covers historic preservation easements and donations of remainder interests for conservation purposes. This edition includes a supplement with cases from 1988-1995.
Third Supplement to The Federal Tax Law of Conservation Easements. Stephen J. Small. Washington, DC: Land Trust Alliance, 2002. This supplement to Small’s introductory volume on conservation-related tax laws interprets important Tax Court cases and IRS rulings since 1996.
The Great Remembering. Peter Forbes. San Francisco, CA: The Trust for Public Land, 2002. Author Peter Forbes, a long-time staff member of The Trust for Public Land, explores the meaning of land in our culture and calls on conservationists to begin rebuilding the relationships between land and people.
Model Conservation Easement and Historic Preservation Easement, 1996: Revised Easements and Commentary from the Conservation Easement Handbook. Thomas S. Barrett and Stefan Nagel. Washington, D.C: Land Trust Alliance, 1996. This 120-page update of the model easements and commentary incorporates evolving tax practice and stewardship concerns in historic preservation and conservation easement programs.
Our Land, Ourselves: Readings on People and Place. Peter Forbes. San Francisco, CA: The Trust for Public Land, 1999. This anthology includes diverse readings on such themes as the protection of wilderness, the nature of home, the purpose of work, and the meaning of community.
Passing It On: The Inheritance and Use of Summer Houses. Judith Huggins Balfe. Montclair, NJ: Pocomo Press, 1999. If you share a property with extended family, you may find valuable insights about how to handle its shared management and the transfer between generations in this guidebook by a sociology professor.
Preserving Family Lands: Book I. Stephen J. Small. Boston, MA: Landowner Planning Center, 1998 (Revised Third Edition). Written in clear, informal language, this handbook provides a basic introduction to the estate tax consequences of different conservation options.
Preserving Family Lands: Book II. Stephen J. Small. Boston, MA: Landowner Planning Center, 1997. This sequel provides concrete examples of basic estate and gift tax rules, charitable remainder trusts and other topics.
Preserving Family Lands: Book III. Stephen J. Small. Boston, MA: Landowner Planning Center, 2002. The newest book in this series contains a comprehensive checklist for conservation easement projects designed to increase understanding of tax-related issues, title issues and tax incentives contained in Section 2031 (c), added to the tax code in 1997.
Saving Maine: An Album of Conservation Success Stories. Bill Silliker, Jr. Rockport, ME: Downeast, 2002. Nature photographer Bill Silliker, Jr., shares inspirational tales of exemplary land conservation projects, inviting citizens to protect the wild landscapes that define Maine.
To Save a River. Scott Dickerson and Dennis Shultz. Camden: Coastal Mountains Land Trust/ Aperture Foundation, 2002. This beautifully illustrated narrative tells the story of a remarkable conservation success in midcoast Maine, where a coalition of 26 groups has protected more than 80 percent of the shoreline along the Ducktrap River.
Conservation Easements: An Introduction for Maine Landowners. Marina Schauffler. Topsham, ME: Maine Coast Heritage Trust, 2002. For landowners considering conservation easements, this 20-page flyer provides an introductory overview. Available for free upon request from MCHT and from many local land trusts.
Technical Bulletins from Maine Coast Heritage Trust. MCHT lands and legal staff.
Topsham and Mount Desert Island, ME: Maine Coast Heritage Trust, 1990-2002. Maine Coast Heritage Trust offers landowners free Technical Bulletins on a wide variety of topics – such as steps involved in completing easements; property taxation of conservation easement land; and tax and appraisal considerations regarding charitable conservation gifts. MCHT also provides lists of real estate appraisers, land use planners and attorneys in Maine who have experience completing conservation easements. Contact either office of the Trust for a current list of the Technical Bulletins available.
Land Trusts in America: Guardians of the Future. Produced by Land Trust Alliance, Washington, DC. This 14-minute video, which features people who have saved their land, is educational as well as inspirational.
For the Common Good: Preserving Private Lands with Conservation Easements. Produced by Land Trust Alliance, Washington, DC. This award-winning video explains the workings and public benefits of conservation easements through three case studies.