HB 17-1066

  • Colorado House Bill
  • 2017 Regular Session
  • Introduced in House Jan 11, 2017
  • House
  • Senate
  • Governor

Conservation Easement Tax Credit Landowner Relief


A state income tax credit is allowed for a portion of the value of a perpetual conservation easement that is granted by a taxpayer on real property located in Colorado. In the past, when the department of revenue disputed the validity or amount of one of these credits, a taxpayer could attempt to resolve the dispute using an administrative appeal process within the department. If the taxpayer was not satisfied with the final determination resulting from the administrative process, the taxpayer could appeal the final determination to a district court. Starting in 2011, after a backlog of disputed conservation easement claims developed in the administrative process, the law was changed to allow taxpayers to elect to appeal directly to a district court and avoid the administrative appeal process. Unlike taxpayers who stayed in the administrative process, taxpayers who elected to appeal directly to district court were not required to provide a surety bond or other deposit in connection with their appeals, and additional interest and penalties ceased to accrue during their appeals. The bill provides that no surety bond or other deposit is required and no interest and penalties are to accrue for both the administrative appeal process and the district court appeal process. The law currently allows a conservation easement to be terminated in the same manner as any other easement. The bill specifies that, in addition, a court may exercise its equitable jurisdiction to terminate a conservation easement for which a tax credit has been claimed in certain circumstances if the claim has been rejected. (Note: This summary applies to this bill as introduced.)

Bill Sponsors (2)



Feb 01, 2017

Colorado General Assembly

House Committee on State, Veterans, & Military Affairs Postpone Indefinitely

State, Veterans, & Military Affairs

Jan 11, 2017

Colorado General Assembly

Introduced In House - Assigned to State, Veterans, & Military Affairs

  • Introduction
State, Veterans, & Military Affairs

Bill Text

Bill Text Versions Format
Amendment L.002 PDF
Committee Amendment PDF
Introduced (01/11/2017) PDF

Related Documents

Document Format
Fiscal Note FN1 (01/30/2017) PDF
Fiscal Note FN2 (07/11/2017) PDF


Data on Open States is updated periodically throughout the day from the official website of the Colorado General Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.