In partnership with the American Planning Association Urban Design and Preservation Division.

Get up to speed on an emerging climate policy that is impacting older and historic buildings across the country. More than a dozen cities and states have enacted Building Performance Standards (BPS), which require building owners to meet increasingly rigorous energy efficiency and carbon emissions performance targets. Learn how preservationists can ensure that historic buildings are not left behind as these important policies are adopted in additional jurisdictions across the country.

When registering, select ‘UDP’ for the division.

Cost: $50.00

For more than four decades, historic preservation easements have been a valuable tool for assuring that the best of our past is preserved for future generations. Savvy developers and preservation easement recipients have long recognized that a historic preservation easement can be combined with federal and state tax credits to enhance the feasibility of rehabilitation of a historic income property.

In recent years, however, increasing concerns about IRS reviews and potential over-valuation penalties have unfortunately meant that fewer historic rehabilitation projects have considered the bottom-line benefits that donation of a preservation easement can provide.

This program will explore the common causes of those concerns in many of the appraisal reports accompanying recent donations involving syndicated conservation easements on income producing historic structures. This session will provide an overview of the "before and after" valuation method and how to spot a faulty appraisal that relies on unrealistic assumptions about additions to a historic building or on unsupported assumptions in a Discounted Cash Flow (DCF) analysis. The cautionary tale of Corning Place Ohio, LLC vs. Commissioner, a Tax Court decision denying a multimillion-dollar deduction, will be used as an example.

Understanding the lessons that can be learned from the recent IRS challenges to syndicated preservation easement appraisals can give preservation organizations the renewed confidence necessary to actively encourage use of easement donations as an important preservation tool

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This National Preservation Summit will bring together leaders from the preservation community—in-person and online—alongside national, civic, business, and community figures from across the nation. With a theme of All People Are Created Equal, this convening will explore community revitalization, the interpretation of the past to foster a shared future, and unity through historic places.

Location: Washington, D.C. and online.

Save the date! Join us in D.C. and online for the 2026 National Preservation Law Conference. Sign up for updates to learn about details as they’re developed!