Reviewer Guidelines for
Conservation Tax Credit Certification
Reviewer Guidelines
The resource agencies tasked with certifying the public benefit of donations review applications with two basic objectives:
- Determine if the donation of property interest provides a public benefit, as defined by state law.
- Establish if the donation instrument maintains the public benefits in perpetuity.
NOTE: In reviewing a conservation easement, the reviewer will consider potential cumulative impact as if all rights reserved in the donation instrument are exercised fully. Fee simple instruments will be examined to see if the deed specifies the conservation purpose of the transaction.
Guidelines for Each Agency:
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