Download land conservation news 7/14/14

LAND CONSERVATION NEWS 7/14/14
Issue Number 240
House set to vote on permanent extension of tax incentives: The House is expected to vote
this week on several charitable tax incentives including the enhanced tax deductions for
conservation easements contained in the Conservation Easement Incentive Act (H.R. 2807). The
conservation easement incentives provision now has the support of 222 co-sponsors, a bipartisan
majority of the House. But Russ Shay, Director of Public Policy for the Land Trust Alliance,
warns, don’t take the vote for granted. Call your Representative now at 202-225-3121.
State Properties Commission revises review appraisal procedures: The SPC has posted new
changes and requirements for tax credit review appraisals of donated conservation easements and
land (http://gspc.georgia.gov/state-conservation-easement-and-donation-appraisal-reviews).
These changes are effective July 1, 2014.
Among the policy changes is a requirement that each application for a review appraisal must
have a recorded survey of both the donated area and retained area.
There are also 12 procedural changes; these include:
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A checklist will be used by review appraisers;
Two print sets of the Recorded Survey (print and electronic form) must be submitted
with the application;
Two print sets of the Appraisal (print and electronic) must also be submitted;
USPAP standards are to be met (references to Yellow Book standards – UASFLA – are
deleted);
Appraisals must have sufficient information for SPC and reviewers to understand the
appraiser’s thought processes that led to the concluded value;
Appraisals must fully analyze the conservation easement or donation tract, the larger
parcel, the market/market area and comparable sales;
Comparables should be in the same market area and be of the same Highest and Best Use
as the subject. If not, justification is needed;
Appraiser and reviewer must be current Georgia Certified General Appraisers;
“After a re-review if the revised appraisal is not acceptable and before a value is
determined, SPC will allow the Donor to withdraw the application. If withdrawn, the
application is then discontinued, and the $5,000 application fee will not be refunded.”
SPC will provide an anonymous E-mail system for the appraiser to ask “a reasonable
number of questions” of the reviewer;
As per USPAP ethics rules, neither the appraiser nor the reviewer is to advocate for the
Donor; and
Emphasis on enhancements to conservation easements and to donations. Both require
analysis of the effect on the property owned by family or related entities in a ½ mile
radius.
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Questions can be addressed to the SPC at: [email protected]. Put “CE Appraisal Review
Question” in the subject line.
Georgia Legacy Study Committee members named: Senate Resolution 896 created an 11member Joint Study Committee on the Georgia Legacy Program. The JSC is charged with
determining the need for state funding options to acquire critical natural resources areas for
conservation, preservation and outdoor recreation. The Governor signed the measure on April 22
but has not yet named the Chairman. The members of the JSC are:
Rep. Lynn Smith, R-70; Newnan; Chair, House Natural Resources & Environment
Committee
Rep. Bubber Epps, R-144; Dry Branch; Member, Natural Resources & Environment
Committee
Rep. Chad Nimmber, R-178; Blackshear; Member, Natural Resources & Environment
Committee
Sen. Ross Tolleson, R-20; Perry; Chair, Senate Natural Resources & Environment
Committee
Sen. Steve Henson, D-41; Tucker; Member, Natural Resources & Environment
Committee
Sen. Rick Jeffares, R-17; McDonough; Vice Chair, Natural Resources & Environment
Committee
Mark Williams, Commissioner, DNR
Gary Black, Commissioner, Agriculture
Chris Carr, Commissioner, Economic Development
Kevin Clark, Director, GEFA
Robert Farris, Director, GA Forestry Commission
Ocmulgee bill introduced: Representatives Sanford Bishop and Austin Scott have introduced
the Ocmulgee Mounds National Historic Park Boundary Revision Act to expand the acreage of
the current Ocmulgee National Monument from 700 to about 2,000 acres. The bill would also
change the name to the Ocmulgee Mounds National Historical Park (not the same as a National
Park). The bill also authorizes the study of further expansion of the Historic Park between Macon
and Hawkinsville, perhaps to about 40,000 acres. The study would take about two years and
would require additional legislation to implement. Land would be acquired from willing donors
and sellers.
Accreditation applications: The Southeastern Trust for Parks and Land and the Chattooga
Conservancy have been selected by lottery for the Land Trust Accreditation Commission’s Class
of 2015 (Round 1). No land trusts operating in Georgia were selected for Round 2.
Accreditation Commission seeks candidates: The Land Trust Accreditation Commission is
currently seeking candidates for membership on the Commission. They are particularly
interested in having someone from the southeast. If you’re interested or know someone who
should be, go to www.landtrustaccreditation.org
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Changes
Dale Fuller has been named Director of Development for Tall Timbers Research Station
and Land Conservancy. A native of the Red Hills region, Dale will plan, implement and
coordinate development activities at Tall Timbers and implement their marketing plan.
Pierre Howard, who stepped down as president of the Georgia Conservancy at the end of
June, has started a new consulting firm, Green Day. He will also continue to advise
Robert Ramsay, the Georgia Conservancy’s new president and he will work on land
conservation with Will Wingate and Shannon Mayfield and their firm, Winfield
Strategies.
Paige Swift has been named Project Manager for the Chattahoochee Valley Land Trust;
she can be reached at [email protected] The CVLT is an affiliate of the Georgia
Land Trust; both land trusts were recently accredited.
Dates
July 21: Early-bird registration for Rally 2014 ends. After today, the registration fee
increases by $75. To register, go to: www.lta.org/rally
August 28: Registration is now open for the 10th Annual Conservation Easement
Workshop at the Burge Plantation in Mansfield sponsored by the Madison-Morgan
Conservancy and the Georgia Land Trust. This year’s topic is “The role of appraisals in
conservation easement tax credits and deductions.” Speakers include William Parker, the
first appraiser to make it through the SPC review appraisal, and representatives of SPC.
For details and to register, go to: www.mmcGeorgia.org
September 18-20: Rally 2014 – the National Land Conservation Conference –
Providence, Rhode Island. Includes 17 seminars, 99 workshops and 16 featured sessions.
For details, go to: www.lta.org/rally
January 13, 2015: Pre-application for the accreditation class of 2016 is due for Round 1;
the application is due April 9. The process takes about 8-10 months. For details, go to:
www.landtrustaccreditation.org
June 11-12, 2015: Fifth Symposium on Advanced Legal Topics in Land Conservation.
Indianapolis.
September 17, 2015: Pre-application for the accreditation class of 2016 due for Round 2;
the application is due June 23, 2016.
October 8-10, 2015: Rally 2015 in Sacramento, CA.
Land Conservation News is a periodic communication produced by the Georgia Land
Conservation Center for land trust leaders and others who care about the future of open space in
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Georgia. To subscribe or to contribute news items, please contact Hans Neuhauser at the Georgia
Land Conservation Center: 706-546-7507 or [email protected]
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