State Bill Colorado

Amendments for HB23-1184

House Journal, March 1
26 Amend printed bill, page 3, strikes lines 13 through 18 and substitute:
27
28 "(II) FOR PROPERTY TAX YEARS COMMENCING OR AFTER JANUARY
29 1, 2024, AN INDIVIDUAL OR FAMILY WHO BOTH APPLY TO A NONPROFIT
30 HOUSING PROVIDER TO PURCHASE AN AFFORDABLE FOR-SALE UNIT AND
31 WHOSE TOTAL INCOME IS AT OR BELOW EITHER:
32 (A) ONE HUNDRED PERCENT OF THE AREA MEDIAN INCOME OF
33 HOUSEHOLDS OF THE SAME SIZE IN THE COUNTY IN WHICH THE HOUSING IS
34 LOCATED; OR
35 (B) ONE HUNDRED TWENTY PERCENT OF THE AREA MEDIAN
36 INCOME OF HOUSEHOLDS OF THE SAME SIZE IN THE COUNTY IN WHICH THE
37 HOUSING IS LOCATED, IF THE INDIVIDUAL OR FAMILY RESIDES IN A COUNTY
38 CLASSIFIED AS A RURAL RESORT COMMUNITY BY THE DIVISION OF HOUSING
39 PURSUANT TO SECTION 29-4-1107 (1)(d).".
40
41 Page 8, line 27, strike "INTENDED BY THE" and substitute "SOLD TO A".
42
43 Page 10, after line 14, insert:
44
45 "(4) IF A COMMUNITY LAND TRUST OR NONPROFIT AFFORDABLE
46 HOMEOWNERSHIP DEVELOPER CLAIMS A PROPERTY TAX EXEMPTION
47 PURSUANT TO THIS SECTION FOR A REAL PROPERTY AND THEN
48 SUBSEQUENTLY SELLS, DONATES, OR LEASES THAT REAL PROPERTY SO
49 THAT THE REAL PROPERTY NO LONGER QUALIFIES AS AN AFFORDABLE
50 HOMEOWNERSHIP PROPERTY, THE COMMUNITY LAND TRUST OR NONPROFIT
51 AFFORDABLE HOMEOWNERSHIP DEVELOPER IS LIABLE FOR ALL PROPERTY
52 TAXES FOR THE REAL PROPERTY FOR THE PROPERTY TAX YEARS WHEN THE
53 REAL PROPERTY DID NOT QUALIFY AS AN AFFORDABLE HOMEOWNERSHIP
1 PROPERTY AND DURING WHICH THE COMMUNITY LAND TRUST OR
2 NONPROFIT AFFORDABLE HOMEOWNERSHIP DEVELOPER DID NOT PAY
3 PROPERTY TAXES FOR THE REAL PROPERTY DUE TO THE PROPERTY TAX
4 EXEMPTION DESCRIBED IN THIS SECTION.".
5
6 Renumber succeeding subsections accordingly.
House Journal, March 7
1 Amend printed bill, page 2, after line 1 insert:
2
3 "SECTION 1. In Colorado Revised Statutes, 39-2-117, amend
4 (1)(a)(I), (1)(b)(I) introductory portion, (1)(b)(II), (2), (3)(a)(I), (3)(a)(II),
5 (3)(b)(I), and (3)(b)(II)(A) as follows:
6 39-2-117. Applications for exemption - review - annual reports
7 - procedures - rules. (1) (a) (I) Every application filed on or after
8 January 1, 1990, claiming initial exemption of real and personal property
9 from general taxation pursuant to the provisions of sections 39-3-106 to
10 39-3-113.5, and 39-3-116, AND 39-3-127.7 shall be made on forms
11 prescribed and furnished by the administrator, shall MUST contain such
12 information as specified in paragraph (b) of this subsection (1)
13 SUBSECTION (1)(b) OF THIS SECTION, and shall MUST be signed by the
14 owner of such property or his or her THE OWNER'S authorized agent under
15 the penalty of perjury in the second degree and, except as otherwise
16 provided in this paragraph (a) SUBSECTION (1)(a), shall MUST be
17 accompanied by a payment of one hundred seventy-five dollars, which
18 shall MUST be credited to the property tax exemption fund created in
19 subsection (8) of this section. The administrator shall examine and review
20 each application submitted, and, if it is determined that the exemption
21 therein claimed is justified and in accordance with the intent of the law,
22 the exemption shall MUST be granted, the same to be effective upon such
23 date in the year of application as the administrator shall determine, but in
24 no event shall the exemption apply to any year prior to the year preceding
25 the year in which application is made. The decision of the administrator
26 shall MUST be issued in writing and a copy thereof furnished to the
27 applicant and to the assessor, treasurer, and board of county
28 commissioners of the county in which the property is located.
29 (b) (I) Any users of real and personal property for which
30 exemption from general taxation is requested pursuant to any of the
31 provisions of sections 39-3-107 to 39-3-113.5 AND 39-3-127.7 may be
32 required to provide such information as the property tax administrator
33 determines to be necessary. If a claim is made for an exemption under
34 section 39-3-110, and the child care center is operated by a person other
35 than the owner of the property, then the other person, or the other person's
36 authorized agent, must:
37 (II) Except as otherwise provided in this subparagraph (II)
38 SUBSECTION (1)(b)(II), any application filed pursuant to paragraph (a) of
39 this subsection (1) SUBSECTION (1)(a) OF THIS SECTION claiming
40 exemption from taxation pursuant to section 39-3-106 or 39-3-106.5 shall
41 MUST contain the following information: The legal description and
42 address of the real property or the address of the personal property being
43 claimed as exempt; the name and address of the owner of such property;
44 the name and telephone number of the agent of such property; the date the
45 owner acquired such property; the date the owner commenced using the
46 property for religious purposes; a complete list of all uses of the property
47 other than by the owner thereof during the previous twelve months; the
48 total amount of gross income specified in section 39-3-106.5 (1)(b)(I) and
49 the total amount of gross rental income resulting to the owner of such
50 property during the previous twelve months from uses for purposes other
51 than the purposes specified in sections 39-3-106 to 39-3-113.5 AND
52 39-3-127.7; and the total number of hours during the previous twelve
53 months that such property was used for purposes other than the purposes
54 specified in sections 39-3-106 to 39-3-113.5 AND 39-3-127.7. For
55 purposes of this subparagraph (II) SUBSECTION (1)(b)(II), if the owner did
1 not own the property being claimed as exempt during the entire
2 twelve-month period prior to filing such application, the application shall
3 MUST contain the required information for that portion of the
4 twelve-month period for which such property was owned by the owner
5 making application. Such application shall MUST also include a
6 declaration that sets forth the religious mission and religious purposes of
7 the owner of the property being claimed as exempt and the uses of such
8 property that are in the furtherance of such mission and purposes. Such
9 declaration shall MUST be presumptive as to the religious purposes for
10 which such property is used. If the administrator is unable to determine
11 whether the property qualifies for exemption based solely on the
12 information specified in this subparagraph (II) SUBSECTION (1)(b)(II), the
13 administrator may require additional information, but only to the extent
14 that the additional information is necessary to determine the exemption
15 status of the property. The administrator may challenge any declaration
16 included in the application only upon the grounds that the religious
17 mission and purposes are not religious beliefs sincerely held by the owner
18 of such property, that the property being claimed as exempt is not actually
19 used for the purposes set forth in such application, or that the property
20 being claimed as exempt is used for private gain or corporate profit.
21 (2) No assessor shall classify any real or personal property as
22 being exempt from taxation pursuant to the provisions of sections
23 39-3-106 to 39-3-113.5, or 39-3-116, OR 39-3-127.7 in any year unless
24 the application for exemption for the current year has been reviewed and
25 has been granted as provided for by law, nor shall any assessor classify
26 any real or personal property as being taxable after having been notified
27 in writing that such property has been determined to be exempt from
28 taxation by the property tax administrator.
15 29 (3) (a) (I) On and after January 1, 1990, and no later than April
30 of each year, every owner of real or personal property for which
31 exemption from general taxation has previously been granted shall file a
32 report with the administrator upon forms furnished by the division,
33 containing such information relative to the exempt property as specified
34 in paragraph (b) of this subsection (3) SUBSECTION (3)(b) OF THIS
35 SECTION, and signed under the penalty of perjury in the second degree.
36 Each such annual report shall MUST be accompanied by a payment of
37 seventy-five dollars, which shall MUST be credited to the property tax
38 exemption fund created in subsection (8) of this section. Each such
39 annual report filed later than April 15, but prior to July 1, shall MUST be
40 accompanied by a late filing fee of two hundred fifty dollars; except that
41 the administrator shall have HAS the authority to waive all or a portion of
42 the late filing fee for good cause shown as determined by the
43 administrator by rules adopted pursuant to subsection (7) of this section.
44 On and after January 1, 1990, every owner of real or personal property for
45 which exemption from general taxation has previously been granted
46 pursuant to the provisions of section 39-3-111 and that is used for any
47 purpose other than the purposes specified in sections 39-3-106 to
48 39-3-113.5 AND 39-3-127.7 for less than two hundred eight hours during
49 the calendar year or if the use of the property for such purposes results in
50 annual gross rental income to such owner of less than twenty-five
51 thousand dollars shall MUST not be required to file any annual report
52 pursuant to the provisions of this subsection (3). In order to claim such
53 exemption, in lieu of such annual report, the owner shall annually file
54 with the administrator a declaration stating that the property is used for
1 such purposes for less than two hundred eight hours during the calendar
2 year or THAT such use results in annual gross rental income to the owner
3 of less than twenty-five thousand dollars.
4 (II) In the event an annual report is not received by June 1 from
5 an owner of real or personal property for which an exemption was granted
6 for the previous year pursuant to the provisions of sections 39-3-107 to
7 39-3-113.5, or 39-3-116, OR 39-3-127.7, the administrator shall give
8 notice in writing to such property owner by June 15 that failure to comply
9 by July 1 shall operate as a forfeiture of any right to claim exemption of
10 previously exempt property from general taxation for the current year.
11 Failure to timely file such annual report on or before July 1 shall operate
12 OPERATES as a forfeiture of any right to claim exemption of such property
13 from general taxation for the year in which such failure occurs, unless an
14 application is timely filed and an exemption granted pursuant to the
15 provisions of paragraph (a) of subsection (1) of this section SUBSECTION
16 (1)(a) OF THIS SECTION. The administrator shall review each report filed
17 to determine if such property continues to qualify for exemption, and, if
18 it is determined that the property does not so qualify, the owner of such
19 property shall MUST be notified in writing of the disqualification, and the
20 assessor, treasurer, and board of county commissioners of the county in
21 which the property is located shall MUST also be so notified.
22 (b) (I) Any user of property which has been exempted pursuant to
23 the provisions of sections 39-3-107 to 39-3-113.5 AND 39-3-127.7 may
24 be required to provide such information as the property tax administrator
25 determines to be necessary in order to ascertain whether the users and
26 usages of the property are in compliance with the provisions of said
27 sections.
28 (II) (A) Except as otherwise provided in sub-subparagraph (B) of
29 this subparagraph (II) SUBSECTION (3)(b)(II)(B) OF THIS SECTION, any
30 annual report filed pursuant to paragraph (a) of this subsection (3)
31 SUBSECTION (3)(a) OF THIS SECTION claiming exemption from taxation
32 pursuant to section 39-3-106 or 39-3-106.5 shall MUST contain the
33 following information: The legal description or address of the property
34 being claimed as exempt; the name and address of the owner of such
35 property; a complete list of all uses of such property other than by the
36 owner thereof during the previous calendar year; the amount of total gross
37 income specified in section 39-3-106.5 (1)(b)(I) and the total amount of
38 gross rental income resulting from uses of such property that are not for
39 the purposes set forth in sections 39-3-106 to 39-3-113.5 AND 39-3-127.7;
40 and the total number of hours that such property was used for purposes
41 other than the purposes specified in sections 39-3-106 to 39-3-113.5 AND
42 39-3-127.7. Such annual report shall MUST also include a declaration of
43 the religious mission and purposes of the owner of such property claimed
44 as being exempt and the uses of such property that are in the furtherance
45 of such mission and purposes. Such declaration shall be IS presumptive
46 as to the religious mission and religious purposes of the owner of such
47 property. If the administrator is unable to determine whether the property
48 continues to qualify for exemption based solely on the information
49 specified in this subparagraph (II) SUBSECTION (3)(b)(II), the
50 administrator may require additional information, but only to the extent
51 that the additional information is necessary to determine the exemption
52 status of the property. The administrator may challenge any declaration
1 included in such annual report only upon the grounds that the religious
2 mission and purposes are not religious beliefs sincerely held by the owner
3 of such property, that such property is not actually used for the purposes
4 set forth in the annual report, or that the property being claimed as exempt
5 is used for private gain or corporate profit.".
6
7 Renumber succeeding sections accordingly.
8
9 Page 10, after line 24 insert:
10
11 "(6) ANY COMMUNITY LAND TRUST OR NONPROFIT AFFORDABLE
12 HOMEOWNERSHIP DEVELOPER THAT CLAIMS A PROPERTY TAX EXEMPTION
13 PURSUANT TO THIS SECTION SHALL COMPLY WITH THE PROVISIONS OF
14 SECTION 39-2-117.".