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Conservaton EasementsTax Credit Cap


As a result of the state’s 2010 budgetary shortfall, an aggregate limit, or “cap”, on the total dollar amount of conservation easement tax credits available for a given year was established under House Bill 10-1197. The Division of Real Estate (Division) administers the 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 waitlist for the next year. The Division is currently accepting applications for both the 2013 and 2014 tax credit caps.

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 September 15, 2014
 

Year Issued Available Balance
2011 $22,000,000 $0
2012 $22,000,000 $0
2013 $27,195,819 $6,804,181
2014 $1,728,944 $43,271,056

 

 

 

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(303) 894-2166 / (303) 894-2185 - Phone (303) 894-2683 - Fax