Mismatched Values: Thoughts on the Colorado Conservation Easement Tax CreditLodico, IsaacJournal of State Taxation
The most powerful state tax incentives for conservation are the transferable tax credits available in Colorado, Georgia, New Mexico, South Carolina and Virginia. In these states, if a landowner donates an easement but doesn’t owe enough tax to use the full credit, they can sell the remaining ...
Some states, such as Virginia and Colorado, grant tax credits (which are much more beneficial than deductions because they offer a dollar-for-dollar offset of tax liability) to easement donors. These credits may, depending on state law, be sold by the donor to other taxpayers (unlike deductio...
In this paper, I look at two cases: the growing market in syndicated conservation easements in Georgia, and the long-troubled program for tradeable conservation easement tax credits in Colorado. These cases are not intended to be comparative, and the choice of such extreme cases is intended ...
Conservation easements (CEs) may reduce the impacts of land fragmentation and adverse impacts on public goods from development.McGaffin, Graham HDissertations & Theses - GradworksMcGaffin, G., and Graham, H. 2009. Factors affecting conservation easement acceptance: analysis across Colorado and ...
Adoption of conservation easements among agricultural landowners in Colorado and Wyoming: the role of economic dependence and sense of place. Landscape Urban Plan. 2011;101(1):75–83.Cross, J. E., C. M. Keske, M. G. Lacy, D. L. Hoag, and C. T. Bastian. 2011. Adoption of ...