Werowocomoco to Become National Park

It’s official: Werowocomoco will become a national park. Specifically, it will become part of the Captain John Smith Chesapeake National Historic Trail once it is opened to the public.

Werowocomoco was the capital of the Powhatan Chiefdom in the early 1600s during the time when the English were first colonizing what would later become Virginia. Many of you will remember the familiar story of Captain John Smith and Pocahontas, much of which took place in Werowocomoco. The ruins of the town are located on the bank of the York River in Gloucester County. Continue reading Werowocomoco to Become National Park

No Land Preservation Tax Credit for Virginia Localities

On November 24, 2015, the Virginia Department of Taxation released a ruling (P.D. 15-215) holding that Virginia localities are not eligible to claim the land preservation tax credit (LPTC). The term “locality” includes counties, cities, and towns, as defined in Va. Code § 15.2-102. Let’s take a closer look at this ruling. Continue reading No Land Preservation Tax Credit for Virginia Localities

Failure to Attach Appraisal Fatal to Façade Easement Deduction in Gemperle

On January 4, 2016, the U.S. Tax Court released an opinion denying the tax deduction for the façade easement at issue in Gemperle v. Commissioner, T.C. Memo. 2016-1. This tax deduction was denied mainly because the landowners did not attach the required appraisal to their federal tax return. Let’s take a closer look at this case. Continue reading Failure to Attach Appraisal Fatal to Façade Easement Deduction in Gemperle

National Park Service Awards Nearly $2.7 Million to Protect Civil War Battlefields in Virginia

On Thursday, March 3, 2016, Governor Terry McAuliffe announced that the National Park Service has awarded nearly $2.7 million for projects to protect nine Civil War battlefields located in seven Virginia counties. Continue reading National Park Service Awards Nearly $2.7 Million to Protect Civil War Battlefields in Virginia

Supreme Court of Virginia Applies Strict Interpretation to Conservation Easements in White Cloud

In a monumental ruling that is sure to send shock waves through the land conservation community, the Supreme Court of Virginia has concluded that ambiguous wording in conservation easements must be interpreted in favor of the free use of land and against limiting development on the easement property. The case in question is Wetlands America Trust, Inc. v. White Cloud Nine Ventures, L.P., 2016 Va. LEXIS 12, which you can read here. Let’s go through this important case step by step. Continue reading Supreme Court of Virginia Applies Strict Interpretation to Conservation Easements in White Cloud