The Model Compliance Statement that provides conservation easement holders with a well-considered way to provide sellers and buyers of eased land with reasonable assurance that the selling landowner is in good standing, without unreasonably compromising Holder’s enforcement rights. The donor must comply with the substantiation requirements under Internal Revenue Code section 170. The appraisal of the conservation easement must value the property in accordance with principles stated in the Treasury Regulations and must contain specific information required by those regulations. The documentation identifies the conservation values to be protected and provides a baseline against which subsequent changes to the land may be recognized. This guide explores the baseline’s purposes, the content needed to support these purposes, and considerations for implementation. By recording the condition of the land at the time of an easement signing and supporting the terms of the easement, documentation is critical in identifying conservation values as well as changes to the land over time, whether human or natural. Conservation values - summary of the conservation values as described in the conservation easement, including the agricultural, wildlife, scenic, open space, and/or historical values located on the property. This guidance covers Practice 11B, which has three elements: ⬤ a. The conservation values protected by the easement. ⬤ b. The relevant conditions of the property as necessary to monitor and enforce the easement. ⬤ a. In the event that seasonal conditions prevent the completion of a full baseline. Baseline Documentation Report • A Baseline Documentation Report (BDR) is a record of the condition of the property at the time the conservation easement is granted in order to form the basis of future monitoring and enforcement over time. The BDR must explicitly describe the specific “conservation values” that the easement is designed to protect. These values are the legal justification for the tax deduction. This is a sample and includes recommended procedures for writing Baseline Documentation Reports from the accredited Society for the Protection of New Hampshire Forests. Detailed description of the resources and Conservation Values of the Property, including all relevant features and conditions of the Conservation Values necessary to establish a baseline from which to monitor and enforce the Conservation Easement.