Tax Credit Connection, Inc.

Buying and Selling Credits

If you’re interested in buying or selling New Mexico conservation tax credits, simply download the appropriate form below and return it to Tax Credit Connection, Inc. Transfers must close by December 31 of the current year for use to offset taxes owed for that year. The earlier you register, the better are the chances you will get credits by the end of the year. Early Registration is recommended.

Seller Requirements

Sellers of conservation tax credits must submit a registration form to Tax Credit Connection, Inc. as well as copies of the following documents:

  • A copy of the approval letter from the Energy, Minerals, Natural Resources Department (EMNRD) that you may submit a Certificate of Eligibility Application
  • A copy of the Certificate of Eligibility Application Package that you submit to EMNRD (including all required documents and attachments)
  • A copy of the Certificate of Eligibility from EMNRD
  • Baseline Documentation Report
  • Title Commitment
  • Acknowledgement letter from Grantee organization
  • State tax forms RPD 41282 and 41335 (we will help with these)

The following documents are only needed in some cases:

  • Mineral report
  • Subordination agreement

All of these documents will be reviewed thoroughly by Tax Credit Connection, Inc’s staff before the tax credits are sold. For more details, please refer to Page 2 of our Seller Form, which can be downloaded below, or contact staff at (970) 532-9816.
Download Seller Form (PDF)

Buyer Requirements

In general, buyers must purchase the credits by December 31 of the current year for use to offset taxes owed for for that year. Early Registration is recommended to ensure credits are available for you.
Download Buyer Form (PDF)