In order to qualify to purchase Colorado income tax credits, a buyer must be a Colorado resident, a trust, an estate or a corporation. Starting in 2016, buyers will have a choice of three types of income tax credits – conservation easement, environmental remediation or historic preservation.
In general, buyers must purchase credits by April 15, 2017 for use to offset taxes owed for 2016. There are price incentives for buyers to close earlier than April 2016. Please see Buyer Registration Form for incentive pricing. Early Registration is recommended to ensure credits are available for you.