•  
  •  
 

Keywords

conservation easements, development rights, tax credits

Abstract

Beginning in 2000, Colorado legislation authorized tax credits and cash refunds of up to $100,000 for grantors of conservation easements. Other benefits accruing to grantors are lower property tax rates, federal income tax credits and decreasing estate valuations subject to federal estate taxes. Private conservation easements preserve land for outdoor recreation, education, scenic views, open spaces, historic properties and protect relatively natural habitat. Because the development rights are permanently transferred, conservation easements provide permanent protection from development regardless of shifts in political winds.

Please note: You will need a PDF reader to view this file.

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.