Conservation Easements - Community Open Land Trust保护地役权-社区开放土地信托

Conservation Easements - Community Open Land Trust保护地役权-社区开放土地信托

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时间:2019-09-27

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1、ConservationEasements:ValuationBasicsandProcedures“ScopeofWork”I.ValuationProceduresa.Analyzetypicaltechniquesb.Discusseasementscenariosc.Reportingd.ExamplesandapplicationoftechniquesII.Questions/FeedbackValuationIdentifytheProblem/AssignmentCollectdataConservationEasem

2、entdocument(manytimesindraftform)orsummaryofrestrictionsandpermittedusesAnalyzetheobjectives/purposesoftheeasement–whyisthistractagoodcandidateforaconservationeasement?(assistswhenwritingreportanddescribingproperty)ComparableData(Basedonhighestandbestuse)Utilizetheappli

3、cableapproachestovalueReconcileValuesValuationProceduresBeforeandAfterValuationThevalueofaconservationeasementequalsthemarketvalueofthesubjectpropertypriortobeingencumberedbyaneasement,lessthemarketvalueofthesubjectpropertywiththeeasementinplace.Theappraiserisbasicallyr

4、equiredtoprovidetwoappraisalsinone–a“beforevalue”andan“aftervalue”.SubjectPropertyValuePre-Easement$2,000,000Post-Easement$1,000,000ValueoftheEasement$1,000,000Valuation:Cont.Highest&BestUse:BothvaluesmustbebasedonthehighestandbestuseofthesubjectpropertyThereasonablypro

5、bableandlegaluseofvacantlandoranimprovedproperty,whichisphysicallypossible,appropriatelysupported,financiallyfeasible,andthatresultsinthehighestvalue.TheAppraisalofRealEstate,EleventhEdition,TheAppraisalInstitute,1996,Page50.Eventhoughconservationisthedesireduse–itistyp

6、icallynotthehighestandbestuseValuation:Cont.ThereareseveraltechniquesutilizedwhenestimatingthevalueofconservationeasementsWithinthesetechniques,theprimarymethodologyis:SalesComparisonApproachSalesComparisonApproach:Valueindicationisdeterminedbylocatingsalesofsimilarprop

7、ertieswithinthemarketplaceandmakingadjustmentsbasedonvariouselementsofcomparisonValuation:Cont.Anothercommonlyutilizedmethodis:SubdivisionDevelopmentAnalysis(DiscountedCashFlowTechnique)ThisanalysisconsiderstechniquesusedinboththeSalesComparisonandIncomeCapitalizationap

8、proaches.Inthisapproachtovalue,themarketvalueofeachindividuallotisestimated.Theindividuallotpriceisthenutilize

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