Welcome to the Division of Conservation
DORA’s Division of Conservation was created in 2018 to protect the public by ensuring the integrity of state income tax credits for donated conservation easements. The Division certifies organizations that hold donated conservation easements, determines the credibility of appraisals that value donated conservation easements, and assesses the conservation values protected by donated conservation easements.
Tax Credit Cap Tracker
Tax Year | Annual Cap | Reserved | Issued |
---|---|---|---|
2030 | $50,000,000 | $1,000,000 | $0 |
2029 | $50,000,000 | $3,000,000 | $0 |
2028 | $50,000,000 | $10,905,711 | $5,816,211 |
2027 | $50,000,000 | $29,325,566 | $16,595,600 |
2026 | $50,000,000 | $50,000,000 | $41,739,621 |
2025 | $50,000,000 | $50,000,000 | $48,582,500 |
2024 | $45,000,000 | $45,000,000 | $45,000,000 |
2023 | $45,000,000 | $45,000,000 | $45,000,000 |
2022 | $45,000,000 | $45,000,000 | $45,000,000 |
2021 | $45,000,000 | $45,000,000 | $45,000,000 |
2020 | $45,000,000 | $31,950,787 | $31,950,787 |
2019 | $45,000,000 | $18,645,304 | $18,645,304 |
2018 | $45,000,000 | $23,328,303 | $23,281,053 |
2017 | $45,000,000 | $18,776,436 | $18,797,835 |
2016 | $45,000,000 | $14,171,079 | $13,514,825 |
2015 | $45,000,000 | $21,301,774 | $20,497,209 |
2014 | $45,000,000 | $12,074,402 | $11,859,014 |
2013 | $34,000,000 | N/A | $28,240,269 |
2012 | $22,000,000 | N/A | $22,000,000 |
2011 | $22,000,000 | N/A | $22,000,000 |
Tax Year - Same as the calendar year.
Annual Cap - Tax credits are issued subject to an annual cap of $45 million for 2014 to 2024, and $50 million for 2025 to 2031 pursuant to Section 39-22-522(2.5), C.R.S.
Reserved - The total amount of tax credits that have been requested by applicants. Tax credits are reserved in the order that applications are received pursuant to Section 12-15-105(2), C.R.S. Credits in excess of $1.5 million are reserved in increments of up to $1.5 million per year in future years pursuant to Section 39-22-522(4)(a)(II.5), C.R.S.
Issued - The total amount of tax credits that have been issued pursuant to section 39-22-522(2.5), C.R.S.