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Non-profit land trusts and governmental entities (also called conservation easement holders) must be certified by the Division of Real Estate before the holder accepts a conservation easement for which a state tax credit may be claimed. The purpose of certification is to establish minimum qualifications for holders that accept conservation easements generating a tax credit.
To be certified, holders must meet minimum qualifications in five comprehensive categories:
Follow the instructions below to become a certified conservation easement holder:
Certified conservation easement holders are required to renew their certification each year and are subject to compliance reviews.
Follow the instructions below to renew your certification: