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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   2024-00305


CCR details

Tracking Number 2024-00305
Type of Filing Emergency
Department 1300 Department of Local Affairs
Agency 1304 Division of Property Taxation
CCR Number 8 CCR 1304-2
CCR Title RULES AND REGULATIONS FOR EXEMPT PROPERTIES

Proposed rule

Rule
Additional Information
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.
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 exclusively for religious purposes, schools, and strictly charitable purposes as provided in 39-3-106 to 39-3-116, C.R.S.
Comments Rules also amended in response to HB24-1308.
Submitted in response to issues raised by COLS/OLLS? No
Is this rule adopted in response to recent legislation? Yes
Recent legislation bill number HB24-1411
Contact Name Jerico Javier
Contact Title Manager, Exemptions
Contact Telephone 3038647788
Contact email jerico.javier@state.co.us

Adopted rule

Adopted Rules AdoptedRules02024-00305.doc
Redline Redline2024-00305.doc
Emergency Justification EmergencyJustificationPathAttach2024-00305.doc
Adopted Date 06/28/2024
Emergency AGO requested date 06/28/2024
Attorney General Opinion 07/16/2024
Colorado Register publication date 08/10/2024
Effective Date 06/28/2024
Inserted into CCR 07/22/2024
  
  
  
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