Division of Conservation: Compliance Checklists

Compliance Checklists

Pursuant to section 12-15-106(2)(a) C.R.S., the Division has established a tax credit application process to determine whether a conservation easement donation:

  • is a contribution of a qualified real property interest to a qualified organization to be used exclusively for a conservation purpose, and

  • is substantiated with a qualified appraisal prepared by a qualified appraiser in accordance with USPAP.

The process is guided by compliance checklists for conservation purpose and appraisal review. The checklists are used by Division staff to conduct the tax credit application review and determine compliance with specific regulatory requirements. To view the compliance checklists, please use the links below.

Conservation Purpose Compliance Checklist

Qualified Appraisal Report Compliance Checklist

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