Courses, Conferences, Seminars and Lectures
Valuing Land Affected by Conservation Easements
- Location(s): Ongoing Online Course
- Tuition: FREE
- IAAO CE Credits: 3.25
- Go to this Online Course
Joan Youngman is senior fellow and chair of the Department of Valuation and Taxation at the Lincoln Institute of Land Policy. She is an attorney, scholar, and author of numerous articles and books concerning land and building taxation and valuation. Joan has undertaken international research and educational work for the World Bank, the Organisation for Economic Co-operation and Development (OECD), the International Monetary Fund, and the Harvard Law School International Tax Program. She is author of Legal Issues in Property Valuation and Taxation: Cases and Materials (2006), and a coauthor of State and Local Taxation: Cases and Materials (9th edition 2009).
Armando Carbonell is senior fellow and chairman of the Department of Planning and Urban Form at the Lincoln Institute of Land Policy’s. He is an urban planner whose areas of expertise include city and regional planning, property rights and regulation, and land use and the environment. Armando teaches planning at Harvard University and the University of Pennsylvania. Prior to his appointment to the Lincoln Institute, he was the founding executive director of the Cape Cod Commission, a regional planning and land use regulatory agency. He is a member of the American Institute of Certified Planners.
Paul V. O’Leary is an attorney and accredited senior appraiser in West Barnstable, Massachusetts. He is active in many appraisal, legal, and real estate professional associations and is a senior member of both the American Society of Appraisers (ASA) and the Massachusetts Board of Real Estate Appraisers.
James J. Czupryna is an appraiser and consultant in Townsend, Massachusetts. He has practical and teaching experience in property valuation and environmentally sensitive lands. James was chairman of the American Society of Appraisers’ International Real Property Committee and was vice president of Hunneman and Company, Inc., a Boston real estate firm.
Stephen J. Small is a tax attorney in Boston. He was previously an attorney-adviser in the Office of Chief Counsel of the Internal Revenue Service (IRS), where he wrote the federal income tax regulations on conservation easements. Steve currently represents and advises numerous corporate, individual, and family owners on complex land planning for their properties. He also directs project teams on extensive and complex planning for maximum income tax benefits in connection with conservation easements. Steve advises government agencies and non-profits on leveraging land acquisition dollars.
Jeffrey Pidot is retired from a career at the Office of the Maine Attorney General, where he served as chief of the Natural Resources Division, working with all of the state’s environmental and natural resource agencies. Previously Jeff was director of the Maine Land Use Regulation Commission and was a visiting fellow at the Lincoln Institute of Land Policy. He has served on many boards including Maine Audubon, Maine League of Conservation Voters, Kennebec Land Trust, Maine Bar Professional Ethics Commission, and Maine Land Trust Network. In 2007, Jeff received NRCM’s lifetime achievement award. He lives in Brunswick, Maine.
Conservation easements brings together land policy, environmental questions and tax policy in a complex and compelling way; and though widely used and accepted since its implementation several decades ago, conservation easements still generate controversy. This online course provides an overview of conservation easements, including background on the current policy debate, and draws on experts in environmental studies, planning, tax law, valuation and assessment.
This course qualifies for Continuing Education credits from the International Association of Assessing Officers, Department of Tax and Valuation IAAO CE Credits: 3.25
- Introduction and Overview
- Conservation Easements as an Instrument of Land Policy
- Why Are Conservation Easements Important? A Cape Cod Example
- Legal Principles of Property Taxation and Conservation Easements, Part I & II
- The Appraisal of Conservation Easements
- Considerations for Valuing Restricted Land
- Valuing Land Affected by Conservation Easements: Guidance from Federal Law and Regulations, Part I & II
- Conservation Easement Appraisal and Assessment Practices: Problems and the Need for Reform