- Consumer Assistance
- Renew or Apply for a License
- About Us
- DORA Home
The total dollar amount of conservation easement tax credits is limited, or “capped”, each year. The Division administers the tax credit cap by issuing tax credit certificates to landowners in the order complete applications are received. Starting in 2014, the annual cap will $45 million and any applications submitted after the cap is reached are placed on a $15 million wait list for the next year.
The table below shows the amount of tax credit certificates that have been issued and the amount still available for each calendar year. Please note that the table is periodically updated. Therefore, landowners considering making a conservation easement donation should not rely on this table, but should contact the Division directly for the latest tax credit cap status.
*Last updated on November 25, 2014
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.