| Notice Filed with SOS |
09/30/2016 |
| Rule |
ProposedRuleAttach2016-00504.doc |
| Statutory Authority |
Rules regarding exemptions are promulgated under the authority of §39-2-117(7), C.R.S. |
| Description of Subjects/Issues |
Rules and Regulations for Exempt Properties.
This addresses exemptions for properties owned and used for religious, charitable or school purposes as determined by the Property Tax Administrator and the Division of Property Taxation. |
| Purpose/Objective of Rule |
The purpose of these rules is to set forth the procedures and guidelines used by the division of property taxation in determining eligibility for exemption from ad valorem taxation for property owned and used solely and exculsively for religious purposes, schools, and strictly charitable purposes as provided in §§39-3-106 to 116, C.R.S.
Specifically, this is a group of amendments to current rules to conform them to statutory changes that have been made. |
| Comments |
Drafts of the proposed changes can also be found at the Division of Property Taxation’s website at www.colorado.gov/dola/property-taxation. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
14-1074, 11-1241 and 04-1356
|
| Hearing Date |
11/07/2016 |
| Hearing Time |
02:00 PM |
| Hearing Location |
1313 Sherman Street Room 419 Denver 80203 |
| Contact Name |
Stan Gueldenzopf |
| Contact Title |
Exemptions Section Manager |
| Contact Telephone |
303-864-7781 |
| Contact email |
stan.gueldenzopf@state.co.us |