Land trusts touch appraisal process and procedure by evaluating Form 8283 whether there are concerns with the appraisal or value opinion. Appraisal review has increased in importance for land trust staff and board members. At the same time, land trusts have a perpetual need to find qualified appraisers who perform conservation valuation services. Appraisers face increased audit and litigation risk, causing some to turn away from conservation work altogether. This includes new penalty regimes by the Internal Revenue Service. This session will attempt to improve the awareness and understanding of appraisal and appraisal review process and procedure and to understand and improve the climate for conducting conservation appraisal to attract a greater number of appraisers to conservation easement practice.