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Easement Calculator

While a preservation easement donation can also reduce estate and property taxes, this benefit analysis focuses on the income tax savings generated from a preservation easement donation. To estimate the charitable contribution deduction and financial benefit that might be generated from a preservation easement donation, please complete the following information:


Property Information: Estimate
   
Estimated Fair Market Value Of Historic Property* $
  While an estimate is used in this analysis, as part of the preservation easement valuation process, a qualified real estate appraiser determines the fair market value of the property.

Building's Depreciable Basis (excludes land value)* $
  The building's depreciable basis is generally defined as the purchase price, minus the value (or cost) of the land, plus the value of any capital improvements made, minus any depreciation already claimed. $0 is used as the default value.

Preservation Easement Value Percentage *        %
  Because each preservation easement valuation depends upon a number of variables that are unique to each property, including existing historic preservation laws that may already impact the property, there is no "one size fits all" approach to valuing preservation easements. For example, the valuation for a facade preservation easement typically ranges anywhere from 5% to 15% of the historic structureís fair market value. Whereas, the valuations for development rights and interior space preservation easements do not fall within any typical range and, thus, can vary even more significantly from property to property. 10% is used as the default value.

Marginal Tax Rate *        %
  Marginal Tax Rate is the tax rate that is paid on any additional dollars of taxable income earned. 40% is used as the default value.

Contact Person Information * required field

Contact Person *

E-mail Address *

Company Name *

Street Address 1 *

Street Address 2

City *

State * Zip Code *
Title

Telephone Number

Comments


After this information has been submitted, you will promptly receive an e-mail with the estimated charitable contribution deduction and financial benefit that might be generated from your preservation easement donation.

  

 

 

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