PRIA Logo™
ColoradoHB26-12302026 Regular SessionHouseWALLET

Extend Conservation Easement Tax Credit

Sponsored By: Barbara Kirkmeyer (Republican), Dylan Roberts (Democratic), Elizabeth Velasco (Democratic), Matthew Martinez (Democratic)

Signed by Governor

Fiscal Policy & Taxes

Personalized for You

How does this bill affect your finances?

Personalize government policy and PRIA will tell you what this bill means for your household, plus every other piece of legislation we track. PRIA reads each provision against your financial profile to show you exactly what matters to your wallet.

Free to download

Bill Overview

Analyzed Economic Effects

2 provisions identified: 0 benefits, 1 costs, 1 mixed.

Earlier land donors face certificate limits

The Division of Conservation cannot use this law's added authority to issue extra or amended certificates for earlier donations. This restriction covers donations made before the law took effect. The division can still issue certificates under existing annual limits for calendar years before 2032. Earlier donors therefore do not gain retroactive certificate increases from the law's added authority.

Longer landowner tax credits with yearly limits

The law extends Colorado tax credits for landowners who donate all or part of a permanent conservation easement's value. Donations must go to an eligible Colorado government entity or conservation charity. For tax years starting January 1, 2014, through December 31, 2036, donations must meet federal conservation donation rules. Only the value tied to Colorado land counts. Earlier eligibility covers tax years starting January 1, 2000, through December 31, 2013. Credits exceeding $100,000 have an extended window covering tax years starting January 1, 2003, through December 31, 2036. Starting with 2011 tax years, donors need a state-issued certificate before claiming the credit. Total yearly certificate limits are $22 million for 2011–2012, $34 million for 2013, and $45 million for 2014–2024. The limit is $50 million each year from 2025 through 2036. Claims above the cap move to the next year with room, so tax savings can be delayed. The Division of Conservation processes applications by receipt time; incomplete or rejected applications lose priority. Certificates vest when issued. Taxpayers whose tax year differs from the calendar year use the credit for the tax year beginning in the certificate's calendar year. Lawmakers and the State Auditor must measure credits claimed, their value, and acres protected. The law also sets goals for including underserved and historically marginalized landowners. The act takes effect immediately, and the credit section ends January 1, 2057.

Sponsors & Cosponsors

Sponsors

  • Barbara Kirkmeyer

    Republican • Senate

  • Dylan Roberts

    Democratic • Senate

  • Elizabeth Velasco

    Democratic • House

  • Matthew Martinez

    Democratic • House

Cosponsors

  • Andrew Boesenecker

    Democratic • House

  • Ava Flanell

    Republican • House

  • Carlos Barron

    Republican • House

  • Chad Clifford

    Democratic • House

  • Dusty Johnson

    Republican • House

  • Dan Woog

    Republican • House

  • Eliza Hamrick

    Democratic • House

  • Emily Sirota

    Democratic • House

  • Gretchen Rydin

    Democratic • House

  • Junie Joseph

    Democratic • House

  • Julie McCluskie

    Democratic • House

  • Jacque Phillips

    Democratic • House

  • Kyle Brown

    Democratic • House

  • Lesley Smith

    Democratic • House

  • Michael Carter

    Democratic • House

  • Meg Froelich

    Democratic • House

  • Mandy Lindsay

    Democratic • House

  • Naquetta Ricks

    Democratic • House

  • Regina English

    Democratic • House

  • Ron Weinberg

    Republican • House

  • Sheila Lieder

    Democratic • House

  • Scott Slaugh

    Republican • House

  • Tammy Story

    Democratic • House

  • Byron Pelton

    Republican • Senate

  • Cathy Kipp

    Democratic • Senate

  • Iman Jodeh

    Democratic • Senate

  • Lisa Cutter

    Democratic • Senate

  • Lindsey Daugherty

    Democratic • Senate

  • Tony Exum

    Democratic • Senate

Roll Call Votes

All Roll Calls

Yes: 126 • No: 11

Senate vote • 5/11/2026

Third reading: Bill

Yes: 34 • No: 1

Senate vote • 5/8/2026

Refer House Bill 26-1230 to the Committee of the Whole.

Yes: 6 • No: 1

Senate vote • 5/7/2026

Refer House Bill 26-1230 to the Committee on Appropriations.

Yes: 8 • No: 0

House vote • 5/5/2026

Third reading: Bill

Yes: 58 • No: 7

House vote • 5/1/2026

Refer House Bill 26-1230 to the Committee of the Whole.

Yes: 11 • No: 0

House vote • 3/30/2026

Refer House Bill 26-1230, as amended, to the Committee on Appropriations.

Yes: 9 • No: 2

Actions Timeline

  1. Governor Signed

    6/1/2026House

  2. Signed by the Speaker of the House

    5/20/2026House

  3. Signed by the President of the Senate

    5/20/2026Senate

  4. Sent to the Governor

    5/20/2026House

  5. Senate Third Reading Passed - No Amendments

    5/11/2026Senate

  6. Senate Committee on Appropriations Refer Unamended to Senate Committee of the Whole

    5/8/2026Senate

  7. Senate Second Reading Special Order - Passed - No Amendments

    5/8/2026Senate

  8. Senate Committee on Finance Refer Unamended to Appropriations

    5/7/2026Senate

  9. House Third Reading Passed - No Amendments

    5/5/2026House

  10. Introduced In Senate - Assigned to Finance

    5/5/2026Senate

  11. House Second Reading Special Order - Passed with Amendments - Committee

    5/4/2026House

  12. House Committee on Appropriations Refer Unamended to House Committee of the Whole

    5/1/2026House

  13. House Committee on Finance Refer Amended to Appropriations

    3/30/2026House

  14. Introduced In House - Assigned to Finance

    2/18/2026House

Bill Text

Related Bills

Back to State Legislation