| Notice Filed with SOS |
09/21/2023 |
| Rule |
ProposedRuleAttach2023-00630.pdf |
| Statutory Authority |
These rules are promulgated under the authority of 39-2-117 (7), C.R.S. The Property Tax Administrator has the authority to administer laws regarding property taxation under Article X, Section 15 (2) of the Colorado Constitution. |
| Description of Subjects/Issues |
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 exclusively for religious purposes, schools, and strictly charitable purposes as provided in 39-3-106 to 39-3-116 and 39-3-127.7, C.R.S. |
| Purpose/Objective of Rule |
To conform to statutory changes brought forth by changes to C.R.S. 39-2-117 and 39-3-113.5 and the introduction of C.R.S. 39-3-127.7 by way of HB 23-1184. |
| Submitted in response to issues raised by COLS/OLLS? |
No
|
| Is this rule adopted in response to recent legislation? |
Yes
|
| Recent legislation bill number |
HB 23-1184
|
| Hearing Date |
10/30/2023 |
| Hearing Time |
09:00 AM |
| Hearing Location |
State of Colorado Department of Local Affairs, Division of Property Taxation 1313 Sherman St. Room 419, Denver, CO 80203 |
| Contact Name |
Jerico Javier |
| Contact Title |
Property Tax Specialist |
| Contact Telephone |
303-864-7788 |
| Contact email |
jerico.javier@state.co.us |