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Chair - Chris West
Vice Chair - William Boortz
The Conservation Easement Oversight Commission (Commission) gives advice and recommendations to the Colorado Division of Real Estate (Division) on the certification of easement holders and appraisals of conservation easements, and reviews applications for tax credit certificates and optional preliminary advisory opinions. The Commission is comprised of nine members: three permanent members from state agencies with responsibilities for conservation and six members appointed by the Governor for three-year terms. Commission meetings are held at least quarterly and are open to the public.
This disclosure provides a general overview of the authority and responsibility of the Division, the Division Director, the Commission and the Department of Revenue in administering the tax credit certificate program under Senate Bill 13-221.
The Division is currently accepting applications for both 2013 and 2014 tax credit certificates.
A conservation easement is a voluntary, legally-binding and perpetual restriction that limits certain uses and prevents future development of a property. It is a recorded deed restriction enforced by a non-profit land trust or a governmental entity (also called a conservation easement holder). Important conservation values, such as habitat, open space, scenic views, agriculture, outdoor recreation, and education, are protected.
Landowners who donate all or a portion of a conservation easement to a conservation easement holder may earn a dollar-for-dollar transferable state income tax credit at the amount of 50% of the donation value with a maximum credit of $375,000 if certain requirements are met.
To claim the tax credit, landowners must apply for a tax credit certificate.
Find out the latest conservation easement tax credit cap status.
Search for certified conservation easement holders.
Search for Certified General Appraisers who have attended the mandatory Conservation Easement Appraiser Update Course.
The real estate manual contains all statutes, rules and position statements. The annual Real Estate Manual is a useful resource for any licensee.
Visit the Proposed and Revised Rules & Position Statements page to view proposed rules and get information on upcoming rulemaking hearing or download new rules and position statements that were recently adopted.
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