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our landscape. We believe that (private) identification of county-connected individuals and corporations interested in purchasing Virginia land preservation tax credits will stimulate additional easement donations here.
RCCA members who have sold Virginia tax credits say there is virtually no risk in the process beyond the risk inherent in any contract — that one party will fail to live up to the agreement, a failure that may of course be adjudicated. They also report that finding buyers of tax credits is a challenge.
The Virginia land preservation tax credit sale works as follows:
1) The landowner donates a conservation easement.
2) The landowner employs a qualified appraiser to determine dollar value of the easement donation.
92.1%