In order to claim a tax credit for a conservation easement donation, a donor must obtain a tax credit certificate from the Division of Real Estate. Click Here for more information about the tax credit certificate, the application, and the rule governing the process.

Legislative changes due to HB11-1300 make available twenty-two million dollars ($22,000,000) for calendar year 2011, twenty-two million dollars ($22,000,000) for calendar year 2012 and thirty-four million dollars ($34,000,000) for calendar year 2013. The Division will continue to issue tax credit certificates in the order deemed received and in accordance with section 12-61-722 C.R.S., section 39-22-522 (2.5) C.R.S. and Rule C-1 for the earliest available year in which there remains an available tax credit certificate balance.

Click Here to view a copy of HB11-1300.