The Green Mission are one of around ten building assessors in the USA
who are approved by the IRS to undertake surveys and valuations of buildings
for tax purposes before they are deconstructed.
The attractiveness of applying for a tax rebate when donating deconstructed
materials varies from locality to locality and even depends on the applicants
taxable income. Jessica Marschall of Virginia based The Green
Mission estimates that around 10,000 developers apply for a tax benefit from donating their deconstruction with around 75% of those being residential buildings.
Jessica is a certified accountant and indicates that strict protocols must be followed in order to claim a tax benefit with an estimate of fair market value of the materials being determined. Applying good deconstruction techniques is vital as any losses of materials to damage, contamination or poor quality are deducted from the tax claim. She indicated that the difference between demolition and deconstruction is often just in the flick of the wrist in technique.
"It's not hard for demolition contractors to become deconstruction contractors"
The Green Missions appraisals are highly detailed including taking notes from blueprints and site visits with the final appraisals often running to hundreds of pages. Appraisal staff are typically qualified in trades or construction management.
Links:
https://www.thegreenmissioninc.com/deconstruction-charitable-contributions-appraisals-expert
https://www.appraisersassociation.org/index.cfm?fuseaction=Page.ViewPage&PageID=781
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