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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.
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.
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.
Request an optional PAO for a proposed conservation easement donation in advance of the tax credit certificate application.
Find out the latest conservation easement tax credit cap status
Fees associated with an application for a tax credit certificate and a preliminary advisory opinion are available.
Application forms for a PAO and a tax credit certificate are available to download.