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Conservation Easement Tax Credit Certificates

Overview

A conservation easement tax credit certificate is a document issued by the Division of Real Estate (Division) that allows a landowner who donated a conservation easement to claim a credit on their state income tax return. The tax credit is not a tax deduction, but rather is a dollar-for-dollar reduction of tax liability. The tax credit certificate is transferable and can be sold only once. Tax credit certificates are issued for up to 50% of the value of the donation easement to $375,000.

The process for applying for a conservation easement tax credit certificate changed in 2014 with the introduction of a pre-approval process under Senate Bill 13-221. Therefore, the process required to apply for the tax credit certificate depends on the year of the conservation easement donation.
 

Tax Credit Certificates for Conservation Easements Donated in 2011-2013

Learn how to apply for a tax credit certificate was donated in 2011-2013 and find a list of the dates that individual tax credit certificates were issued by the Division for 2011-2013 donations. 
 

Tax Credit Certificates for Conservation Easements Donated in 2014

Learn about the pre-approval process for conservation easements donated in 2014 or later and how to apply for tax credit certificate for a 2014 or later donation.
 

Preliminary Advisory Opinion (PAO) for a Conservation Easement Tax Credit Certificate

Request an optional PAO for a proposed conservation easement donation in advance of the tax credit certificate application.
 

Tax Credit Cap

Find out the latest conservation easement tax credit cap status
 

Fee Schedule

Fees associated with an application for a tax credit certificate and a preliminary advisory opinion are available.
 

Application Forms 

Application forms for a PAO and a tax credit certificate are available to download.

 

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