Is My Land Eligible for a Conservation Easement?

Property must meet certain criteria to be eligible to receive the tax benefits and financial incentives associated with conservation easements. These criteria are outlined below and divided out between legal requirements and organizational requirements.

Organizational Requirements

At CCALT, we know that conserving productive, working agricultural lands has always been—and will always be—our top priority. But we also recognize that some properties, while not necessarily standalone farming or ranching operations, still hold significant agricultural value. Protecting these lands is just as important to our mission of preserving Colorado’s western heritage and working landscapes for future generations.

With that in mind, CCALT is open to conservation easements that safeguard both highly productive agricultural lands and those with important agricultural significance. To be considered, these properties should align with one or more of the following criteria:

Agricultural Productivity and Viability:
The property shall support and maintain, or possess the ability to support and maintain, a viable agricultural operation, such as raising livestock or dryland or irrigated farming, on a continuous basis.
Agricultural Significance:
The property shall expand the conserved land adjacent to an existing CCALT or other agricultural conservation easement, thereby providing impactful protection of existing conserved agricultural operations; or
The property shall play a significant role in supplementing or supporting a larger agricultural operation; or
Conservation of the property shall support conservation of and serve as a component of the agricultural heritage of the surrounding area; or
Conservation of the property shall support or present a viable opportunity to support new farmer and rancher initiatives.

Legal Requirements

Pursuant to the Code of Federal Regulations that defines “Qualified Conservation Contributions” (26 CFR § 1.170A-14), the conserved property must possess one or more of the following elements (among other requirements) to be considered eligible for federal tax benefits.”

Relatively natural habitat for fish, wildlife, or plants;
Open space (including farmland or forest land); and/or
Historically important areas or certified historic structures.
Land for outdoor recreation by, or the education of, the general public

The Colorado Division of Conservation evaluates applications for a Colorado Conservation Easement Income Tax Credit based upon a review of the conservation easement’s consistency with the federal regulations, in addition to other requirements. Learn more about the Division of Conservation’s rules and regulations related to the Colorado Conservation Easement Income Tax Credit here: https://conservation.colorado.gov/fees-and-regulatory-info

For more information on any of these requirements, please contact us.