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Code of Colorado Regulations eDocket
Official Publication of the State Administrative Rules (24-4-103(11) C.R.S.)

Details of Tracking Number  2016-00504

CCR details

Tracking Number 2016-00504
Type of Filing Permanent Rule
Department 1300 Department of Local Affairs
Agency 1304 Division of Property Taxation
CCR Number 8 CCR 1304-2

Proposed rule

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

Adopted rule

Adopted Rules AdoptedRules02016-00504.doc
Redline Redline2016-00504.doc
Adopted Date 11/08/2016
AGO requested date 11/09/2016
Attorney General Opinion 11/28/2016
Colorado Register publication date 12/10/2016
Effective Date 12/30/2016
Inserted into CCR 12/22/2016