Baseline documentation report
Rules on this topic differ by state. Check your state's law before you use this template.
Donated easements claimed as a tax deduction have IRS baseline documentation rules. Not tax advice; have qualified professionals review.
Baseline documentation: [Property name]
This report records the condition of [Property name], about [Acreage] acres in [County and state], at the time [Landowner name] and [Land trust name] entered into a conservation easement. It was prepared by [Preparer name] after a field visit on [Field visit date]. Future monitors will compare their visits against this report, so describe what is there plainly and in detail.
Property summary
- Owner of record and mailing address.
- Legal description reference and parcel numbers.
- How to reach the property and where to park.
- Neighboring land uses on each side.
Conservation values
In your own words, describe the features the easement is meant to protect, such as farmland, habitat, scenic views, water quality or public access. Tie each value to something a monitor can see on the ground.
Natural features
- Forest and woodland, with main tree types
- Fields, pasture and cropland
- Streams, ponds, wetlands and springs
- Notable plants or wildlife seen during the visit
- Steep slopes, rock outcrops or erosion
Buildings, improvements and current uses
- Houses, barns and outbuildings, with rough size and location
- Roads, driveways and trails
- Fences, gates and utility lines
- Wells, septic systems and fuel tanks
- Current farming, forestry, recreation or other uses
- Any reserved building areas named in the easement
Maps
- Location map showing roads and nearby towns
- Boundary map
- Aerial image with features labeled
- Map of photo points
Photo points
| Photo point | Location or GPS point | Direction faced | What it shows |
|---|---|---|---|
Where copies are kept
- Signed original: in the property file at the [Land trust name] office.
- Second copy: stored in a separate, safe location.
- Landowner copy: given to [Landowner name] with the maps and photos.
- Digital copy: photos saved at full size with the date taken.
Acknowledgment
The landowner and [Land trust name] agree that this report, with its maps and photos, gives an accurate picture of the property's condition on the date of the easement. Each party keeps a signed copy.
[Landowner name], Landowner
Date
[Land trust signer name], for [Land trust name]
Date
[Preparer name], Preparer
Date
A starting draft, not legal advice. Have your attorney or agency review before use.