Baseline Documentation

Baseline documentation is one of the most important aspects of completing a conservation easement. A Baseline Documentation Report (BDR) is required by the Internal Revenue Service prior to donating a conservation easement where a tax credit is anticipated and is referenced in the Virginia Outdoors Foundation (VOF) deed of easement. The BDR contains information that describes conditions  of the property at the time of easement recordation. This includes physical property features, as well as property owner information, property descriptions and boundaries, a summary of conservation values, and any other critical items that describe the property to be put under easement.

BDR Contents

• Cover Sheet
• Acknowledgement Page – contains signatures of VOF staff and landowner or the landowner’s representative agreeing that the BDR accurately describes the condition of the property at the time of easement gift.
• Easement Summary– includes contact information, tax parcels, details of man-made structures and improvements, and written description of land-use and conservation values.
• Survey Plat or Metes and Bounds Description – if available.
• Aerial Map
• Topographic Map
• County Tax Parcel Map
• Special Conditions Map – displays any applicable easement restrictions.  
• Built Environment Map – includes buildings and other improvements.
• Photo-point Map – shows locations of each photo point from site visit.
• Photos of the property

The BDR is important for several reasons and is signed by both the donor and VOF. By reviewing and signing the acknowledgement form the landowner acknowledges that the property is accurately documented. Should a question arise regarding the nature of the condition of the property at a later date, the BDR is the primary source of reference to original property conditions. For VOF, the BDR serves as the basis of all future monitoring and this information will be referenced by VOF staff throughout the stewardship process.

Steps to BDR Completion

1. An initial site visit of the property by VOF staff to conduct a visual survey of the property, including property boundaries, and to discuss potential restrictions.
2. VOF staff researches the conservation values of the property.  Surveys or metes and bounds are acquired for entering property boundaries into VOF’s GIS database.
3. Following easement approval by VOF Board, VOF staff begins working on the BDR.
4. A site visit of the property to document the physical conditions including detailed photography, the gathering of GPS points, and further discussions with the landowner.
5. Before the easement is recorded a copy of the BDR is sent to the landowner for review and acknowledgement.
6. If any edits are needed the landowner contacts VOF staff and corrections are verified.
7. Upon confirmation by the landowner that the BDR is complete and accurate a copy will be placed in VOF files. The deed of easement may now be signed and recorded.