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Conservation Easement Tax Credit Cap


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
 

Year Issued Available Balance
2011 $22,000,000 $0
2012 $22,000,000 $0
2013 $28,208,269 $5,791,731
2014 $2,837,144 $42,162,856

 

 

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