Division of Conservation: Disclosure of Perpetuity
To be eligible for the Colorado state income tax credit, conservation easements must be donated in perpetuity. To demonstrate that this is understood, and pursuant to section 38-30.5-103(6) C.R.S., landowners that grant a conservation easement on and after January 1, 2020 must execute a disclosure form that acknowledges that the conservation easement is being granted in perpetuity. The form must be signed prior to creating the conservation easement and the signed form must be submitted as part of the tax credit certificate application. Please click the link above to download the Disclosure of Perpetuity form.