Conservation Easement Oversight Commission

Pursuant to sections 12-15-103 & 106, C.R.S., the Conservation Easement Oversight Commission is an eight-member body whose mission is to:

• Determine whether a conservation easement donation for which a tax credit is claimed is a "qualified conservation contribution" as defined in Internal Revenue Code section 170(h) 
• Advise the Division and the Department of Revenue regarding conservation easements for which a state income tax credit is claimed
• Review conservation easement tax credit certificate applications and requests for optional preliminary advisory opinions
• Advise and make recommendations to the Division regarding the certification of conservation easement holders 
• The Conservation Easement Oversight Commission shall meet at least quarterly. Meetings are open to the public. 

Members of the Conservation Easement Oversight Commission are volunteers with specific qualifications set forth in section 12-15-103(1), C.R.S.. 

• Chris Yuan-Farrell, representing the Great Outdoors Colorado (GOCO) Program
• Kelly Romero-Heaney, representing the Department of Natural Resources
• Cindy Lair, representing the Department of Agriculture
• Carmen Farmer, representing a Certified Conservation Easement Holder, appointed by the Governor
• Nick Jacobson, representing a Certified Conservation Easement Holder, appointed by the Governor
• Matthew Heimerich, an individual qualified to analyze conservation purpose, appointed by the Governor
• Emelin Martinez, an individual representing socially disadvantaged farmers or ranchers, appointed by the Governor
• Maggie Hanna, a member of the general public, appointed by the President of the Senate 
• Josh Johnson, a member of the general public, appointed by the Speaker of the House of Representatives 

Members representing state agencies and/or programs are permanent and serve at the pleasure of the agency or program.

Members appointed by the Governor may serve up to two consecutive terms of two or three years, depending on the term of the initial appointment. They are selected from across Colorado and no more than two may be from the same political party.

Members appointed by the Speaker of the House of Representatives and the President of the Senate each may serve up to two consecutive three-year terms. Both serve at the pleasure of the Speaker and the President, respectively.

Positions adopted by the Conservation Easement Oversight Commission: 

• 10-01 Qualified Conservation Contributions and Borrow Pits

2024 Meeting Dates