Gross Conservation Easement
Gross Conservation Easement Guidelines
Notification: Disallowed Conservation Easement Credits
Forms
- DR 1299, Gross Conservation Easement Holders Submission of Information
- DR 1303, Gross Conservation Easement Donor Schedule
- DR 1304, Gross Conservation Easement Public Information Schedule
- DR 1305, Gross Conservation Easement Schedule
Regulations and other References
- Regulation 39-22-104 (3)(g) Gross Conservation Easement Addition
- Regulation 39-22-120 TABOR Credits and Subtractions Subject to Excess Revenues
- Regulation 39-22-304(2)(f) Gross Conservation Easement Addition
- Regulation 39-22-522 Gross Conservation Easement Credit
- Tax Conferee Web page (for details on hearings, rejection of claims and appeals)
- Colorado Division of Real Estate, Gross Conservation Easement Information (for information on certification and tax credit caps)
- Pending HB11-1300 District Court Cases
Assistance and Information
- Common Questions are available through the Tax Index under Gross Conservation Easement Income Tax Credit
- FYI Income 39: Gross Conservation Easement Credit
Contact: dor_gceinformation@state.co.us