@jp_19501
First of all, you cannot deduct the entire value of the land unless you donated the land itself. If you donated a conservation easement, you can only deducted the value that your property is reduced by the used restriction. There is more information on this in IRS publication 561.
https://www.irs.gov/forms-pubs/about-publication-561
IRS publication 526 describes the rules for contributing property that has increased in value. For real property, you are generally allowed to deduct to the fair market value, regardless of basis. However, if you are only donating an easement, then your donation value is the amount by which the fair market value is reduced by the easement. This may require a special appraisal and not just a general appraisal.
for example, if you owned 50 acres of mixed forest land, it has a certain market value based on whatever restrictions currently exist on that land. If you donate a conservation easement so that the land can only be used for hunting and fishing and wildlife trails and so on and cannot be sold for a subdivision, then you have reduced its value but you have not donated the full value because you still own it. The reduction in value is the amount of your donation. And of course, if you claim a reduction in value that is more than $5000, you must have an appraiser and a financially responsible official from the conservation organization sign your form 8283. After you e-file your tax return, you must mail the are signed original 8283 to the IRS.
