Conservation Easement Tax Credits

The State of Colorado created economic incentives for landowners by adopting the Conservation Easement income tax credit. The tax benefits of a Conservation Easement are, first, an immediate charitable gift of the development rights with the donation or sale at less than fair market value of the Conservation Easement to a qualified land trust. This can be taken as a tax credit against Colorado income tax. It can also create a federal income tax deduction for the landowner.

In addition, the property value for estate tax purposes can be drastically lowered by a Conservation Easement, and allow an additional partial exclusion from the estate tax.

In certain cases, a Conservation Easement will also lower property taxes due to the reduced value of the property.

Please contact Bob and Linda Lario for more information on conservation easements, and for a Contact List of people who can help in this process.


  • Bob and Linda Lario
  • RE/MAX© Mountain West
  • P.O. Box 778
  • Paonia, CO 81428
  • Office: 970.527.7759
  • Toll Free: 800.571.7670