Colorado laws and statutes
2023 Final Property Tax Legislation
2023年11月, the Governor signed Senate Bill 23B-001. 这项立法是针对HH提案在11月的选举中失败而制定的. 在2023纳税年度,物业价值作了以下调整:
- Values were adjusted down by $55,000 for Residential Property.
- Values were adjusted down by $30,000 for 商业 Property.
- Residential Assessment rate dropped from 6.75% to 6.7%
Important: These adjustments are for tax year 2023 only.
价值调整和住宅评估率的变化将反映在您在2024年1月收到的税单上. When the 评估员 website is updated in February of 2024, your un-adjusted market value will be reflected. 你方价值将与去年5月收到的估价通知书相同,除非你方有新建筑, 拆除财产, or property that changed classification as of January 1, 2024.
2023 Assessment Rates and Property Tax Adjustments
(Revised December 4, 2023)
2023年11月, the Governor signed Senate Bill 23B-001, which amended the residential assessment rates for tax year 2023. They have been reduced from 6.765% to 6.7% . 所有其他2023年的分摊率将保持与参议院第22-238号法案调整的相同.
参议院法案23B-001也增加了SB22-238中概述的住宅物业的价值减免. The residential property values have been adjusted from a $15,000 downward adjustment to a $55,000 downward adjustment. 如SB22-238所述,商业价值将保持在30,000美元的向下调整. 这些是对实际价值的调整,只要调整不使价值低于1000美元的评估价值.
例子:
- A restaurant with an actual value of $150,000 will receive a -$30,000 Adjustment bringing the new value to $120,000 actual value or $33,480年评估. ($120,000 x .279 Assessment rate = $33,480)
- A residence with an actual value of $430,000 will receive a -$55,000 Adjustment bringing the new value to $375,000 or $25,130. ($375,000 X.067 Assessment rate =$25,130)
2022年5月, 总督签署参议院22-238号法案,修订住宅物业的评税税率, 多户型, 商业, 工业, 空地, and Personal Property for tax year 2023. New assessment rates for tax year 2023 are as follows:
- 空置土地27.9%
- Residential Property 6.765%(修订为6.7% due to Senate Bill 23B-001)
- Multi- Family property 6.765%(修订为6.7% due to Senate Bill 23B-001)
- 商业 property 27.9%
- Personal Property 27.9%
- 可再生能源26.4%
- Agricultural property 26.4%
- 其他Ag 27.9%
- 石油和天然气 production 87.5%
- 石油和天然气 personal property 27.9%
- All other property not mentioned above 27.9%
参议院第22-238号法案还允许2023纳税年度的财产价值调整如下:
- Property classified as 商业 improvements will receive up to a -$30,如果调整没有使价值低于1美元,则将000调整为实际价值,评估价值.
例子:
-
- A restaurant with an actual value of $150,000 will receive a -$30,000 Adjustment bringing the new value to $120,000 actual value or $33,480年评估. ($120,000 x .279 Assessment rate = $33,480)
- An office valued at $33,000 will not receive the adjustment, as the adjusted actual value would be $3,000 with an assessed value of $837. ($3,000 X .279 Assessment rate = $837)
- Property classified as Residential will receive up to a -$55,000如果调整没有使价值低于1美元,则调整到实际价值,评估价值.
例子
-
- A residence with an actual value of $430,000 will receive a -$55,000 Adjustment bringing the new value to $375,000 or $25,130. ($375,000 X.067 Assessment rate =$25,130)
- 实际价值为60,000美元的住宅将不会获得- 55,000美元的调整. $60,000 – $55,000 =$5,000 Actual Value. $5,000 x .067 Assessment Rate = $340 which is under the $1000 assessed value limit.
Finally, HB 22-1223 was signed by the Governor on June 2nd, 2022. This bill exempts property with all the following conditions; from property tax for tax year 2022:
- Manufactured housing as defined in C.R.S. 39-1-102 (7.8)
“预制房屋”是指任何预制建筑单元或预制建筑单元的组合,其:
(a)包括电气、机械或管道设备
在已建成房屋的居住地点以外的地点组装;
(b)设计和用于临时或永久居住
位置;
(c)按照“国家制造住房建设”建造
and Safety Standards Act of 1974”, 42 U.S.C. 证券交易委员会. 5401等.,经修订;
(d) Does not have motive power;
(e) Is not licensed as a vehicle; and
(f)有资格按照第38卷C第29条第1部分领取所有权证书.R.S.
- Or mobile home as defined in C.R.S. 39-1-102(8)
“活动房屋”是指在通过《365买球app下载》之前建造的制造房屋。, 42 U.S.C.
证券交易委员会. 5401等.,经修订.
- Actual Value as determined by the 评估员 is $28,000 or less
- Has not been purged to the land.
2023 Modification to Notice of Value
2022年5月, 州长签署了众议院22-1416号法案,该法案将修改您将在2023年5月看到的价值通知. Following are the changes with a short summary:
- 不动产抗议期限延长:抗议期限由5月2日至6月1日延长至5月2日至6月8日. All other protest dates remain the same.
- Language regarding abatements: If you have missed the protest date of June 8; you may file for an abatement of taxes in the following January. 这一直是正确的,但语言没有包括在价值通知.
- 预估税:您的估价通知书将包括基于2023年实际价值预调整的预估税(参见2023年评估率和财产税调整),并使用2022年工厂税计算. 请注意,您不能根据物业税估计来抗议您的价值. This is from Colorado Revised Statute 39-5-121(1)(a)(I)
…The assessor shall include in the notice an estimate of the taxes, or an estimated range of the taxes, owed for the current property tax year. 通知必须清楚地说明,税额仅仅是根据可获得的最佳信息估计出来的. The notice must state, 黑体字, 纳税义务人有权对估价调整提出异议,但对已在通知中作出估计的纳税义务人无权提出异议……
2022 Assessment Rate Modifications
2021年4月, the Governor signed 参议院法案21-293 which both amended assessment rates for agricultural property and residential property; and added new assessment rates for multi-family and renewable energy property. The assessment rates for tax years 2022 and 2023 are as follows:
- Residential Property 6.95%
- Multi- Family property 6.8%
- 可再生能源26.4%
- Agricultural property 26.4%(不包括农业企业的分类,也称为其他农业企业)
- Personal Property 29%
- 石油和天然气 production 87.5%
- All other property not mentioned above 29%
The assessment rates of Residential, 多家庭, 可再生能源, 在没有任何其他立法行动的情况下,Ag将在2024纳税年度恢复以下评估税率:
- Residential Property 7.15%
- 多家庭7.15%
- 可再生能源 29%
- Ag 29%
多家庭和可再生能源的新子类按照C分类.R.S 39-1-102 & 39-1-104. 物业税的分类进一步解释如下:
- 多户型
”一节39-1-104.2(a)将多户住宅不动产定义为复式住宅不动产, triplex or multi-structure of four or more units. 节39-1-104.2(3)(q)暂时降低多户住宅物业的评估率,从7.15% to 6.80% of actual value for property tax years 2022 and 2023. 节39-1-104.2(3)(r)暂时降低所有住宅房地产的评估率, other than multi-family, 从7.15% to 6.95% of actual value for property tax years 2022 and 2023.” - 可再生能源
“与可再生能源相关的不动产,根据§395-104估价的个人财产.7, C.R.S. is assigned to this subclass. 这包括现场改进,如围栏或建筑物和可再生能源设施拥有的土地. Leased land associated with a locally assessed renewable energy facility, 除了太阳能, 是否应按其当前用途分类并分配到相应的子类. 然而, 与当地评估的太阳能设施相关的租赁土地应继续按照以前的分类
根据§§39-5-104安装的太阳能设施.7(2)(b) and 39-4-102(1.5)(c), C.R.S. - 可再生能源 Personal Property
当地评估的可再生能源个人财产被分配到这个子类. 例子 include: photovoltaic (solar), 水力发电, 风力涡轮机, 生物质, and geothermal personal property.
If you have questions regarding this information, please contact the 评估员’s office at 970-945-9134 or our 触点形式.