科罗拉多州法律法规
2023年房产税最终立法
2023年11月,州长签署了参议院法案23B-001. This legislation was enacted in response to the failure of Proposition HH in the November elections. For tax year 2023 the following adjustments were made to property values:
- 住宅物业的价值调低了$55,000.
- 商业地产的价值下调了3万美元.
- 住宅评估比率由6.75% to 6.7%
重要提示:这些调整仅适用于2023纳税年度.
The value adjustments and residential assessment rate change will be reflected in the tax bill you receive in January of 2024. 当评估者网站在2024年2月更新时, 你未调整的市场价值会反映出来. Your value will be the same as the Notice of Value you received last May unless you had New Construction, Demolished Property, 或自1月1日起改变分类的财产, 2024.
2023年评税差饷及物业税调整
(2023年12月4日修订)
2023年11月,州长签署了参议院法案23B-001, 哪项修订了2023纳税年度的住宅评税税率. 它们已经从6个减少了.765% to 6.7% . All other 2023 assessment rates will remain the same as adjusted in Senate Bill 22-238.
Senate Bill 23B-001 also increased the value reduction for residential property outlined in SB22-238. 住宅物业的价值已从15美元调整,000向下调整到55美元,000向下调整. Commercial values will remain at a $30,000向下调整 as outlined in SB22-238. These are adjustments to actual value as long as the adjustment does not bring the value below $1000 assessed value.
Examples:
- 一家实际价值150美元的餐厅,000人将获得30美元的奖金,000调整后的新价值为120美元,000实际价值或33美元,480 Assessed. ($120,000 x .279分摊费率= $33 480)
- 实际价值430美元的住宅,000人将获得55美元的奖金,000调整后,新的价值为375美元,000 or $25,130. ($375,000 X.067分摊率=$25 130)
In May of 2022, the Governor signed Senate Bill 22-238 which amended assessment rates for Residential, Multi-Family, Commercial, Industrial, Vacant Land, 以及2023年纳税年度的个人财产. 2023课税年度的新评税率如下:
- Vacant Land 27.9%
- 住宅物业6.765% (Revised to 6.参议院法案23B-001 (7%)
- 多家庭财产6.765% (Revised to 6.参议院法案23B-001 (7%)
- 商业地产27.9%
- 个人财产.9%
- 可再生能源26.4%
- 农业财产26.4%
- Other Ag 27.9%
- 石油和天然气生产.5%
- 石油和天然气个人财产.9%
- 以上未提及的其他财产.9%
Senate Bill 22-238 also allows for property value adjustments in tax year 2023 as follows:
- 被归类为商业改进的物业将获得最高30美元的补贴,000 adjustment to the actual value if the adjustment does not bring the value below $1,000 Assessed Value.
Examples:
-
- 一家实际价值150美元的餐厅,000人将获得30美元的奖金,000调整后的新价值为120美元,000实际价值或33美元,480 Assessed. ($120,000 x .279分摊费率= $33 480)
- 价值33美元的办公室,000将不会收到调整, 因为调整后的实际价值是3美元,000元,评估价值为837元. ($3,000 X .279分摊率= $837)
- 被归类为住宅的房产将获得高达55美元的补贴,000 Adjustment to the actual value if the adjustment does not bring the value below $1,000 Assessed Value.
Examples
-
- 实际价值430美元的住宅,000人将获得55美元的奖金,000调整后,新的价值为375美元,000 or $25,130. ($375,000 X.067分摊率=$25 130)
- A residence with an actual value of $60,000 would not receive an adjustment of -$55,000. $60,000 - $55,000 =$5,000的实际价值. $5,000 x .067分摊比率= 340美元,低于1000美元的分摊价值限额.
最后,HB 22-1223于2022年6月2日由州长签署. This bill exempts property with all the following conditions; from property tax for tax year 2022:
- C .定义的制造房屋.R.S. 39-1-102 (7.8)
“Manufactured home” means any preconstructed building unit or combination of preconstructed building units that:
(a) Includes electrical, mechanical, or plumbing services that are fabricated, formed, or
assembled at a location other than the residential site of the completed home;
(b) Is designed and used for residential occupancy in either temporary or permanent
locations;
(c) Is constructed in compliance with the “National Manufactured Housing Construction
和1974年安全标准法案”,42 U.S.C. sec. 5401 et seq., as amended;
(d)没有动力;
(e) Is not licensed as a vehicle; and
(f) Is eligible for a certificate of title pursuant to part 1 of article 29 of title 38, C.R.S.
- 或者C语言中定义的移动房屋.R.S. 39-1-102(8)
“Mobile home” means a manufactured home built prior to the adoption of the “National Manufactured Housing Construction 和1974年安全标准法案”,42 U.S.C.
sec. 5401 et seq., as amended.
- 由评税主任厘定的实际价值为$28,000或以下
- 还没有被清洗到土地上吗.
2023修改估价通知书
In May of 2022, the Governor signed House Bill 22-1416 which will modify the Notice of Value that you will see in May of 2023. 以下是变化和简短的总结:
- Protest period extended for real property: The protest period has been extended from May 2 – June 1st to May 2 – June 8th. 所有其他抗议日期保持不变.
- Language regarding abatements: If you have missed the protest date of June 8; you may file for an abatement of taxes in the following January. This has always been true, however the language has not been included on the Notice of Value.
- Estimated Taxes: Your Notice of Value will include the estimated taxes based on the 2023 Actual Value pre-adjustments (see 2023 Assessment Rate and Property Tax Adjustments) and calculated using the 2022 mill levy. Please note that you may not protest your value based on the property tax estimate. 这是来自科罗拉多州修订法规39-5-121(1)(a)(I)
估税员应在通知中列入对税款的估计, 或者估计的税收范围, 本物业税年度欠税. The notice must clearly state that the tax amount is merely an estimate based upon the best available information. 通知必须写明, in bold-faced type, that the taxpayer has the right to protest any adjustment in valuation but not the estimate of taxes if such an estimate is included in the notice…
2022年评估率调整
In April of 2021, the Governor signed Senate Bill 21-293 which both amended assessment rates for agricultural property and residential property; and added new assessment rates for multi-family and renewable energy property. 2022和2023纳税年度的评税率如下:
- 住宅物业6.95%
- 多家庭财产6.8%
- 可再生能源26.4%
- 农业财产26.4% (This does not include the classification for Agri-Business also known as Other Ag)
- 个人财产29%
- 石油和天然气生产.5%
- 以上未提及的所有其他财产29%
住宅物业的评税率, Multi Family, Renewable Energy, and Ag will return to the following assessment rates in tax year 2024 barring any other legislative action:
- 住宅物业7.15%
- Multi Family 7.15%
- 可再生能源29%
- Ag 29%
The new subclasses of Multi Family and Renewable energy are classified in accordance with C.R.S 39-1-102 & 39-1-104. That classification is further explained by the Division of Property Tax as follows:
- Multi-Family
“Section 39-1-104.2(a) defines multi-family residential real property to mean residential real property that is a duplex, 由四个或更多单元组成的三合一或多合一结构. Section 39-1-104.2(3)(q) temporarily reduces the assessment rate for residential multi-family property from 7.15% to 6.2022年和2023年房产税实际价值的80%. Section 39-1-104.2(3)(r) temporarily reduces the assessment rate for all residential real property, 除了多家庭, from 7.15% to 6.2022年和2023年房产税实际价值的95%.” - Renewable Energy
“Real property associated with renewable energy personal property valued under §39-5-104.7, C.R.S. 分配给这个子类. This includes onsite improvements such as fencing or buildings and land owned by the renewable energy facility. 与当地评估的可再生能源设施相关的租赁土地, other than solar, should be classified according to its current use and assigned to the corresponding subclass. However, leased land associated with a locally assessed solar energy facility should continue to be classified as it was prior to
the installation of the solar energy facility in accordance with §§ 39-5-104.7(2)(b)和39-4-102(1).5)(c), C.R.S. - 个人财产
Locally assessed renewable energy personal property 分配给这个子类. 例子包括:光伏(太阳能), hydroelectric, wind turbine, biomass, 地热个人财产.
如果您对此信息有疑问, 请致电970-945-9134与评税主任办公室或我们的 Contact Form.