A North Carolina land appraiser pleaded guilty to a conspiracy to defraud the United States Friday, involving inflated tax deductions for charitable contributions based on fraudulent appraisals of conservation easements.

A conservation easement is a binding agreement for all current and future owners of a piece of land, enjoining them to forgo certain developments on a piece of property so as to protect the flora, fauna, and natural features it may contain.

The scheme concocted by appraiser Walter Roberts II and co-conspirators claimed more than $1.3 billion in tax deductions. 

Between 2008 and 2019, Roberts II was involved with appraisals for 18 easements, claiming nearly $467 million in deductions and costing the Internal Revenue Service more than $129 million.

In furtherance of the fraud, Roberts II manipulated data and used data manipulated by others, made false statements, and used abnormal appraisal methods. 

Roberts II sought in each instance a predetermined appraisal value set by co-conspirators, aiming for the desired tax deduction amount.

Roberts II is due for sentencing on Nov. 14, 2023, and faces a maximum of five years in prison along with probation, restitution, and damages.

• Brad Matthews can be reached at bmatthews@washingtontimes.com.