Plan ahead! It can take 3 to 4 months to take the necessary steps to donate an easement. If it is important to you that your easement be finalized this year, don't wait until October to start the process.

Steps

• Contact Piedmont Environmental Council (PEC) at 540-347-2334 for an Easement Package.
• Read the materials, including the sample easement and the Virginia Outdoors Foundation (VOF) guidelines.
• Contact PEC to discuss the easement process and the tax consequences of the easement donation. Consult your own attorney and or tax planning professional if you have any questions about how easements work your particular financial and estate planning situation.
• Contact VOF to discuss the proposed easement. Arrange as site visit with VOF staff.
• Draft the easement using VOF Guidelines ad the Sample Easement. This should be done either by your attorney or by the VOF staff. If there is a mortgage on the property, the lender must be subordinate to easement.
• If you are planning to take an income tax deduction for your gift of an easement, arrange to have an appraisal done ASAP.
• Draft a personal letter to VOF stating that you wish to give an easement on your property and describing your interest in conserving the property. This letter gives a permanent record of your conservation intent.
• If you have not yet consulted with your attorney, have your attorney review draft easement.
• Sign the VOF consent form.
• Submit the letter, draft easement and consent form to VOF for approvals by its Board of Trustees (Board meets on a quarterly basis).
• After VOF Board of Trustees has approved easement, record easement in County Court House. For IRS purposes, date of gift or easement will be considered the date that easement is recorded in the County Court House.

Documents Needed for Easement Donation

• Tax Maps showing property
• Survey, if available
• Recorded Deed
• Draft easement (prepared either by VOF staff or your attorney)
• Letter to VOF indicating desire to donate an easement (must accompany draft easement to VOF Board of Trustees for VOF Board approval of easements). Letter must describe your interest in conserving the property. This letter gives a permanent letter of your conservation intent.
• VOF Landowners Consent Form showing either the landowner has consulted with his/her own attorney or chooses not to seek independent legal advice.