Text Size
Increase text size
Increase text size

Conservation Easements & Tax Credits Homepage


Conservation Easement Oversight Commission 

Chair - Chris West
Vice Chair - William Boortz

Consumer Protection is our Mission
 

About the Conservation Easement Oversight Commission

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.
 

Commission Information

Updates/Alerts regarding Conservation Easements and Tax Credits

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.
 

Conservation Easement 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.
 

Tax Credit Cap

Find out the latest conservation easement tax credit cap status.
 

Conservation Easement Holder Certification Status

Search for certified conservation easement holders.
 

Conservation Easement Appraiser Update Course

Search for Certified General Appraisers who have attended the mandatory Conservation Easement Appraiser Update Course.
 

Real Estate Manual (Statutes, Rules & Position Statements)

The real estate manual contains all statutes, rules and position statements. The annual Real Estate Manual is a useful resource for any licensee.
 

Proposed and Revised Rules & Position Statements

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.

 

 

Adobe Acrobat Reader is required in order to view and print many of these materials. If you do not have Adobe Acrobat Reader, download the latest free version directly from the Adobe website, or convert a document to text.

 

Connect

facebook twitter

Contact

1560 Broadway, Suite 925, Denver, CO 80202 Email
(303) 894-2166 / (303) 894-2185 - Phone (303) 894-2683 - Fax