Chapter 6 - Property Classification Guidelines and Assessment Percentages

Classification

Property classification and assessment rates go hand-in-hand. Property is classified according to its use on January 1, the assessment date. The assessment rate and the approach to value (cost, market, or income) used to value a property are based upon the classification. All taxable property and exempt property that is used for religious, charitable, and private schools within each county is classified, valued, and listed on the assessment roll §§ 39-5-101 and 39-3-128, C.R.S. Property is categorized as either real or personal, taxable or exempt, and based on its use, is placed in at least one of the property classes. Once the use of a property is determined, the property is assigned to one or more of the various subclasses defined within this section. A class and subclass tree is provided in Addendum 6-A, Property Classes and Subclasses.

Property is classified according to its actual use on January 1. Evidence for determining actual use can include observations made during a field inspection, correspondence with the owner or other individuals, the legally permitted use, and the use for which improvements were constructed or later modified. If the actual use cannot be determined, the property should be classified according to its most probable use.

Except for residential improvements destroyed by natural causes as outlined in § 39-1-102(14.4)(b), C.R.S., and residential improvements demolished or relocated as outlined in § 39-1-102(14.4)(c), C.R.S., once any property is classified for property tax purposes, it remains classified as such until the actual use changes or the assessor discovers that the classification is erroneous. The assessor may request information from the property owner to determine the actual use in order to reclassify the property, but failure of the owner to supply such information shall not be the sole reason for reclassifying the property, § 39-1-103(5)(c), C.R.S. Refer to Property Changing Use in this chapter.

The actual value is multiplied by the appropriate assessment rate to arrive at the assessed value.

* There is no assessment rate applied to producing mines land. The actual and assessed values are the same figure, which is the greater of 25 percent of gross proceeds or 100 percent of net proceeds.

NOTE: Renewable energy personal property is assessed at 26.4% for tax year 2024. All other taxable personal property is classified according to the use and the corresponding assessment rate is applied to the actual value.

The most important distinction when classifying property is determining whether the property is real or personal. This distinction is important because different laws apply to these different types of property. The guidelines and definitions provided in this section can assist you in this process.

Real Property Classification

Real property classification may be determined by the following:

• Does a residential dwelling exist?

  If a residential dwelling exists, the land is classified as residential property unless the land use is agricultural. The land underlying an agricultural residence is classified according to the predominant agricultural land subclassification. However, as of January 1, 2012, up to two acres of land under a residential improvement that is not integral to an agricultural operation is classified as residential. Residential land and all residential improvements, including those located on agricultural land, are assessed at the appropriate residential assessment rate. The actual value must be determined by the market approach to value.

• Is the use other than residential?

  If so, the land and improvements are classified according to their use and assessed at the appropriate assessment rate. Actual value is determined through application and reconciliation of the cost, market, and income approaches to value.

• Do fixtures exist within the structure?

  Property may include fixtures. Fixtures are real property subject to assessment and are defined by statute, § 39-1-102(4), C.R.S.

  Definitions.

  (4) “Fixtures” means those articles which, although once movable chattels, have become an accessory to and a part of real property by having been physically incorporated therein or annexed or affixed thereto. “Fixtures” includes systems for the heating, air conditioning, ventilation, sanitation, lighting, and plumbing of such building. “Fixtures” does not include machinery, equipment, or other articles related to a commercial or industrial operation which are affixed to the real property for proper utilization of such articles. In addition, for property tax purposes only, “fixtures” does not include security devices and systems affixed to any residential improvements, including but not limited to security doors, security bars, and alarm systems.

  § 39-1-102, C.R.S.

  NOTE: Service station hydraulic lifts, gasoline pumps, and underground storage tanks fall under the fixture exception listed in § 39-1-102(4), C.R.S. Furthermore, these items do not fit the definition of real property contained in § 39-1-102(14), C.R.S. Consequently, according to § 39-1-102(11), C.R.S., these items must be classified and valued as personal property.

• Is the land used to produce agricultural products or for grazing livestock for the primary purpose of obtaining a monetary profit?

  If the land produces agricultural products or is grazed by livestock, it is classified as agricultural. The term “livestock” refers to domestic animals used for food for human or animal consumption, breeding, draft, or profit. The value of agricultural land is determined by considering the net earning or productive capacity of the land to the landlord over the past ten years. The net earning or productive capacity is capitalized at a rate of 13 percent, § 39-1-103(5)(a), C.R.S. The assessment rate for agricultural land and non-residential improvements is 26.4% for property tax years 2022 and 2023.

• Is the production of natural resource products occurring? If so, that portion must be separately classified.

  Refer to this section of this manual for more detail on natural resources subclasses. The procedures for the valuation and assessment of producing natural resources are generally specified by statute. Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 6, Valuation of Natural Resources, Leaseholds and Lands, for a complete discussion.

Personal Property Classification

Personal property is virtually any property other than real property. Specific classification instructions are found in this section of the manual. Specific guidelines and procedures for valuing personal property are in ARL Volume 5, PERSONAL PROPERTY VALUATION MANUAL.

General Definitions

Taxable Property

Definitions.

(16) “Taxable property” means all property, real and personal not expressly exempted from taxation by law.

§ 39-1-102, C.R.S.

Exempt Property

Exempt property includes properties owned by the United States, State of Colorado, and any political subdivision. Exemptions granted by the Division of Property Taxation are for property owned and used for religious purposes, strictly charitable purposes, and private non-profit schools. Titled mobile homes and manufactured homes with an actual value of $28,000 or less are exempt as of January 1, 2022.

Real Property

Real property is defined as:

Definitions.

(14) “Real property” means:

(a) All lands or interests in lands to which title or the right of title has been acquired from the government of the United States or from sovereign authority ratified by treaties entered into by the United States, or from the state;

(b) All mines, quarries, and minerals in and under the land, and all rights and privileges thereunto appertaining; and

(c) Improvements.

§ 39-1-102, C.R.S.

Definitions.

(6.3) “Improvements” means all structures, buildings, fixtures, fences, and water rights erected upon or affixed to land, whether or not title to such land has been acquired.

§ 39-1-102, C.R.S.

NOTE: Water rights are not valued separately, but as a unit with the real property served by those rights, §§ 39-5-105(1.1)(a)(I) and (II), C.R.S.

Wind energy rights are not severable from the surface estate, § 38-30.7-103(1), C.R.S.

Personal Property

Personal property is defined as:

Definitions.

(11) “Personal property” means everything that is the subject of ownership and that is not included within the term “real property”. “Personal property” includes machinery, equipment, and other articles related to a commercial or industrial operation that are either affixed or not affixed to the real property for proper utilization of such articles. Except as otherwise specified in articles 1 to 13 of this title, any pipeline, telecommunications line, utility line, cable television line, or other similar business asset or article installed through an easement, right-of-way, or leasehold for the purpose of commercial or industrial operation and not for the enhancement of real property shall be deemed to be personal property, including, without limitation, oil and gas distribution and transmission pipelines, gathering system pipelines, flow lines, process lines, and related water pipeline collection, transportation, and distribution systems. Structures and other buildings installed on an easement, right-of-way, or leasehold that are not specifically referenced in this subsection (11) shall be deemed to be improvements pursuant to subsection (6.3) of this section.

§ 39-1-102, C.R.S.

Parcel

As established by the Division, a parcel is a defined area of real estate. See Chapter 13, Land Identification and Real Property Descriptions.

Residential Real Property

Definitions.

(14.5) “Residential real property” means residential land and residential improvements but does not include hotels and motels as defined in subsection (5.5) of this section.

§ 39-1-102, C.R.S.

Uniform taxation – exemptions.

(1)(b) Residential real property, which shall include all residential dwelling units and the land, as defined by law, on which such units are located, and mobile home parks, but shall not include hotels and motels . . . .

§ 3, art. X, COLO. CONST.

Residential Land

Definitions.

(14.4)(a)(I) “Residential land” means a parcel of land upon which residential improvements are located. The term also includes:

(A) Land upon which residential improvements were destroyed by natural cause after the date of the last assessment as established in section 39-1-104(10.2);

(B) Two acres or less of land on which a residential improvement is located where the improvement is not integral to an agricultural operation conducted on such land; and

(C) A parcel of land without a residential improvement located thereon, if the parcel is contiguous to a parcel of residential land that has identical ownership based on the record title and contains a related improvement that is essential to the use of the residential improvement located on the identically owned contiguous residential land.

(II) “Residential land” does not include any portion of the land that is used for any purpose that would cause the land to be otherwise classified, except as provided for in section 39-1-103(10.5). (III) As used in this subsection (14.4):

(A) “Contiguous” means that the parcels physically touch; except that contiguity is not interrupted by an intervening local street, alley, or common element in a common-interest community.

(B) “Related improvement” means a driveway, parking space, or improvement other than a building, or that portion of a building designed for use predominantly as a place of residency by a person, a family, or families.

(b)(I) Notwithstanding section 39-1-103 (5)(c) and except as provided in subparagraph (II) of this paragraph (b), when residential improvements are destroyed, demolished, or relocated as a result of a natural cause on or after January 1, 2010, that, were it not for their destruction, demolition, or relocation due to such natural cause, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and the two subsequent property tax years. The residential land classification may remain in place for additional subsequent property tax years, not to exceed a total of five subsequent property tax years, if the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land. For purposes of this determination, the assessor may consider, but shall not be limited to considering, a building permit or other land development permit for the land, construction plans for such residential improvement, efforts by the owner to obtain financing for a residential improvement, or ongoing efforts to settle an insurance claim related to the destruction, demolition, or relocation of the residential improvement due to a natural cause.

(II) The residential land classification of the land described in subparagraph (I) of this paragraph (b) shall change according to current use if:

(A) A new residential improvement or part of a new residential improvement is not constructed or placed on the land in accordance with applicable land use regulations prior to the January 1 after the period described in subparagraph (I) of this paragraph (b), unless the property owner provides documentary evidence to the assessor that during such period a good-faith effort was made to construct or place a new or part of a new residential improvement on the land but that additional time is necessary;

(B) The assessor determines that the classification at the time of destruction, demolition, or relocation as a result of a natural cause was erroneous; or

(C) A change of use has occurred. For purposes of this sub-subparagraph
(C), a change of use shall not include the temporary loss of the residential use due to the destruction, demolition, or relocation as a result of a natural cause of the residential improvement.

(c)(I) Notwithstanding section 39-1-103 (5)(c) and except as provided in subsection (14.4)(c)(II) of this section, when residential improvements are destroyed, demolished, or relocated on or after January 1, 2018, that, were it not for their destruction, demolition, or relocation, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and one subsequent property tax year if the assessor determines there is evidence that the owner intends to rebuild or locate a residential improvement on the land. For purposes of this determination, the assessor may consider, but is not limited to considering, a building permit or other land development permit for the land, construction plans for such residential improvement, or efforts by the owner to obtain financing for a residential improvement.

(II) The residential land classification of the land described in subsection
(14.4)(c)(I) of this section shall change according to current use if:

(A) A new residential improvement or part of a new residential improvement is not constructed or placed on the land in accordance with applicable land use regulations prior to the January 1 after the period described in subsection (14.4)(c)(I) of this section;

(B) The assessor determines that the classification of the land at the time of the destruction, demolition, or relocation was erroneous; or

(C) A change of use has occurred. For purposes of this subsection (14.4)(c)(II)(C), a change of use shall not include the temporary loss of the residential use due to the destruction, demolition, or relocation of the residential improvement.

§ 39-1-102, C.R.S.

Residential Improvement

Definitions.

(14.3) “Residential improvements” means a building, or that portion of a building, designed for use predominantly as a place of residency by a person, a family, or families. The term includes buildings, structures, fixtures, fences, amenities, and water rights that are an integral part of the residential use. The term also includes a manufactured home, a mobile home, a modular home, a tiny home, and a nursing home as defined in subsection (8.6) of this section, regardless of a resident’s length of stay.

§ 39-1-102, C.R.S.

Definitions

Definitions.

(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 and Safety Standards Act of 1974”, 42 U.S.C. sec. 5401 et seq., as amended;
(d) Does not have motive power;
(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.

§ 39-1-102, C.R.S.

Definitions.

(8) “Mobile home” means a manufactured home built prior to the adoption of the “National Manufactured Housing Construction and Safety Standards Act of 1974”, 42 U.S.C. sec. 5401 et seq., as amended.

§ 39-1-102, C.R.S.

Definitions.

(8.3) “Modular home” means any preconstructed factory built building that:
(a) Is ineligible for a certificate of title pursuant to part 1 of article 29 of title 38, C.R.S.;
(b) Is not constructed in compliance with the “National Manufactured Housing Construction and Safety Standards Act of 1974”, 42 U.S.C. sec. 5401 et seq., as amended; and
(c) Is constructed in compliance with building codes adopted by the division of housing in the department of local affairs.

§ 39-1-102, C.R.S.

Definitions.

(8.6)(a) Nursing home means a nursing care facility, regardless of a resident’s length of stay, that is licensed by the department of public health and environment under section 25-1.5-103(1) and that meets the definition of a nursing care facility as set forth in the department of public health and environment regulations, including a nursing care facility that provides convalescent care or rehabilitation services such as physical and occupational therapy.
(b) As used in this subsection (8.6), “nursing care facility” means a licensed health care entity that is planned, organized, operated, and maintained to provide supportive, restorative, and preventative services to a person who, due to physical or mental disability, require continuous or regular inpatient nursing care.

§ 39-1-102, C.R.S.

Definitions.

(16.3) “Tiny home” means a tiny home, as defined in section 24-32-3302(35), that is certified by the division of housing in the department of local affairs to be designed for long-term residency and that is not registered in accordance with article 3 of title 42.

§ 39-1-102, C.R.S.

Possessory Interest

For purposes of the procedures, the Division defines possessory interest as a private property interest in government-owned property that has been granted under lease, permit, license, concession, contract, or other agreement.

Generally, possessory interests constitute a right to the possession and use of government property for a period of time less than perpetuity. It represents a portion of the bundle of rights that would normally be included in a fee ownership; and its value, therefore, is typically something less than the value in perpetuity of the whole bundle of rights.

See ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 7, Special Issues in Valuation, for details on possessory interest.

Special Classification Topics

Property Changing Use

The assessor is prohibited by § 39-1-103(5)(c), C.R.S., from changing a property’s classification unless the actual use changes or the assessor discovers the classification is erroneous.

Actual value determined when.

(5)(c) Except as provided in sections 39-1-102(14.4)(b) or 39-1-102 (14.4)(c) and in subsections (5)(e) and (5)(f) of this section, once any property is classified for property tax purposes, it shall remain so classified until such time as its actual use changes or the assessor discovers that the classification is erroneous. The property owner shall endeavor to comply with the reasonable requests of the assessor to supply information which cannot be ascertained independently but which is necessary to determine actual use and properly classify the property when the assessor has evidence that there has been a change in the use of the property. Failure to supply such information shall not be the sole reason for reclassifying the property. Any such request for such information shall be accompanied by a notice that states that failure on the part of the property owner to supply such information will not be used as the sole reason for reclassifying the property in question. Subject to the availability of funds under the assessor’s budget for such purpose, no later than May 1 of each year, the assessor shall inform each person whose property has been reclassified from agricultural land to any other classification of property of the reasons for such reclassification including, but not limited to, the basis for the determination that the actual use of the property has changed or that the classification of such property is erroneous.

§ 39-1-103, C.R.S.

The assessor has the burden to prove that a property’s classification has changed or that the current classification is erroneous.

Assessors may request information from the taxpayer regarding the property’s use, but failure by the taxpayer to provide this information shall not be the sole reason for changing the property’s classification. The taxpayer must be advised of this in writing when additional information regarding property use is requested that could affect the property’s classification.

When the use of a property changes after January 1, the assessment date, the classification assigned to the property as of January 1 remains in place until the following January 1. This includes a class or subclass change mid-year, such as a subdivision plat filed after January 1, a titled manufactured home that moves onto or is removed from a parcel, or a single-family residence converted to a retail store. For example:

• A residential subdivision plat is filed in June of the current year. The plat is processed by deleting the original unplatted vacant land parcel (0550) and creating new parcels for the platted residential lots. The new lots remain classified as unplatted vacant land (0550) for the remainder of the current year. The following January 1, the platted lots are reclassified as vacant residential lots (0100).
• A titled manufactured home moves from another Colorado county onto a vacant residential lot (0100) in April of the current year. The land remains classified as a vacant residential lot (0100) for the entire current year. On January 1 of the following year, the land is reclassified as residential manufactured home land (1135), and the titled manufactured home is classified as a manufactured home improvement (1235).
• A Certificate of Permanent Location, along with an application for purging a Certificate of Title is filed and recorded in June of the current year for a titled manufactured home located on land (1135/1235). The titled manufactured home and land remain classified as 1135/1235 for the current year. On January 1 of the following year, the land and the manufactured home are reclassified as single-family residential (1112/1212).
• A single-family residence (1112/1212) is converted to a retail store in February of the current year. The property remains classified as a single-family residence for the entire year and is reclassified the following January 1 as commercial merchandising property (2112/ 2212).

Exceptions to the rule include:

• Real property that changed taxable status after January 1.
• The classification of land when a structure is assessed as omitted property. (The omitted structure was in place on January 1; therefore, the use of the land must correspond.)
• Residential improvements that are destroyed by natural causes (i.e., fire, explosion, flood, tornado, action of the elements, act of war or terror, or similar cause beyond the owner’s control). In these cases, the residential land classification may remain in place for additional subsequent property tax years, if the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land, § 39-1-102(14.4)(b), C.R.S.
• Residential improvements that are destroyed or demolished on or after January 1, 2018, where the owner intends to rebuild or locate a residential improvement on the land. In these cases, the residential land classification may remain in place for the year of destruction, demolition, or relocation and one subsequent tax year if the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land, § 39-1-102(14.4)(c), C.R.S.

Partially Completed Structures

Section 3(1)(b) of article X of the Colorado Constitution requires that residential real property include a residential dwelling unit. The Colorado Court of Appeals addressed this requirement in Vail Assoc., Inc. v. BAA, 765 P.2d 593 (Colo. App. 1988). The court in that case affirmed the requirement that a “dwelling unit” be present for a property to be classified as residential. The court rejected the argument that residential platting, residential zoning, completed roads, natural gas lines, electricity lines, sanitary sewer lines, storms sewer lines, cable TV lines, telephone lines, water lines and ski ways were sufficient to meet the constitutional requirement for residential classification.

A completed structural foundation for a residential improvement must be in place on January 1 to meet the “dwelling unit” minimum requirement set out by the Constitution and the Court of Appeals for a property to be classified as residential. For manufactured homes, a support system such as tie-downs or footers must be in place on January 1 to meet the “dwelling unit” minimum requirement. Guidelines for valuation of partially completed structures are published in ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 1, Statutory and Case Law References.

Destroyed Property

Residential Property Destroyed Where the Owner Intends to Rebuild or Locate a Residential Improvement on the Land:

Where residential improvements are destroyed, demolished, or relocated after January 1, 2018, and the assessor determines there is evidence that the owner intends to rebuild or relocate a residential improvement on the land, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and one subsequent property tax year. For purposes of this determination, the assessor may consider, but is not limited to considering, a building permit for the land, construction plans for such residential improvement, or efforts by the owner to obtain financing for a residential improvement, § 39-1-102(14.4)(c), C.R.S..

The value of an improvement that is destroyed or demolished after January 1 is prorated according to § 39-5-117, C.R.S. For further information on prorating the value of destroyed structures, refer to Chapter 4, Assessment Math, Prorating Values.

Fully Destroyed Structures:

Structures that were fully destroyed prior to January 1 of the current year are removed from the current assessment roll, and if no other structures exist on the parcel, the land is reclassified as vacant for the current assessment year, unless the destroyed structure was a residential improvement destroyed by natural causes as outlined below. Structures fully destroyed after January 1 are classified according to their use on January 1 of the current year, and the value is prorated according to § 39-5-117, C.R.S. For further information on prorating the value of destroyed structures, refer to Chapter 4, Assessment Math, Prorating Values.

Partially Destroyed Structures:

Structures that were partially destroyed prior to January 1 of the current year are classified for the current year according to their previous use. If no effort is made to repair the partially destroyed structure within a year, reclassify the property as vacant land, unless the partially destroyed structure is a residential improvement destroyed by natural causes as outlined below. The assessor, after physically inspecting the property and reviewing the facts, may make the determination to allow the improved classification to continue.

Property Destroyed by Natural Causes:

When residential improvements are destroyed due to a natural cause, e.g., fire, flood, tornado, etc., the residential land classification shall remain in place for the year of destruction and the two subsequent property tax years. If the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land, the residential land classification may remain in place for additional subsequent tax years, not to exceed a total of five subsequent property tax years, unless the property owner provides documentation to the assessor that a good-faith effort was made to construct a new residential improvement and that additional time is necessary, § 39-1-102(14.4)(b), C.R.S.

Similarly, when the productivity of a parcel of agricultural land is destroyed due to a natural cause, the agricultural classification shall remain in place for the year of destruction and up to four subsequent property tax years so long as the assessor receives evidence that the owner is in the process of rehabilitating the land for agricultural use, § 39-1-103(5)(e)(1), C.R.S. Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 5, Valuation of Agricultural Land, for a complete discussion of agricultural classification.

Definitions.

(8.4) “Natural cause” means fire, explosion, flood, tornado, action of the elements, act of war or terror, or similar cause beyond the control of and not caused by the party holding title to the property destroyed.

§ 39-1-102, C.R.S.

Equities in State Land

According to the Colorado State Board of Land Commissioners (State Land Board), equities in state lands are no longer sold under contract and the last such sale occurred in 2014. The State Land Board’s current practice is to sell any such lands and to transfer fee simple title to such lands via patent. The state no longer finances these purchases. For further information, refer to Chapter 3, Specific Administrative Procedures.

Contiguous Parcels of Land With Residential Use

Beginning January 1, 2022, a parcel of land may receive the residential real property classification under certain circumstances. Residential land is defined in § 39-1-102(14.4)(a), C.R.S., as “a parcel of land upon which residential improvements are located.” The definition includes contiguous parcels under § 39-1-102(14.4)(a)(I)(C).

The definition has the following requirements:

1. The parcel of land must be contiguous with the residential parcel,
2. The parcel of land must have identical ownership based on record title, and
3. The parcel of land must contain a related improvement that is essential to the use of the residential improvement.

Section 39-1-102(14.4)(a)(III) defines:

1. Contiguous to mean parcels that physically touch; except that contiguity is not interrupted by an intervening local street, alley, or common element in a common-interest community, and
2. Related improvements to mean a driveway, parking space, or improvement other than a building, or that portion of a building designed for use predominantly as a place of residency by a person, a family, or families.

As with all classification decisions, a property inspection is recommended.

Growth Valuation for Assessment

Qualifying counties severely impacted by residential growth may opt to assess new construction that occurs between January 1 and July 1, § 39-5-132, C.R.S.

If the county commissioners make a finding of severe growth impact as provided in § 39-5-132, C.R.S., the assessor values new construction on both January 1 and July 1. The prorated value of the construction completed between January 1 and July 1 is added to the assessment roll.

The classification of the land is based on its status on the January 1 assessment date, unless the newly constructed building is a residential unit. If the newly constructed building is a residential unit and if the land was classified as vacant, the land is reclassified as residential and the assessment rate applied to the land is based on the residential classification, § 39-5-132(2)(c), C.R.S. ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 4, Valuation of Vacant Land Present Worth, provides procedures for present worth valuation. In the procedures, it directs that the present worth value is applied only to vacant land. Once a building is on the land, present worth valuation does not apply; thus, the Division suggests the present worth valuation be removed when the land classification is changed to residential due to the installation of a residential improvement.

Manufactured Home With a Non-Residential Use

Manufactured homes with a non-residential use are classified according to their use and the corresponding assessment rate is applied to the actual value. An example of this is a manufactured home used as a sales office.

Camper Trailers, Multipurpose Trailers, Trailer Coaches, and Camper Coach

Camper trailers, multipurpose trailers, and trailer coaches are categorized as Class D vehicles and are issued license plates by the clerk and recorder of the county in which the owner resides. Controversy over classification often occurs when these types of vehicles are parked in one place for an extended period of time. In contrast to titled manufactured homes, titles to these types of vehicles are not purged. The Division of Motor Vehicles considers them to be temporary living quarters rather than manufactured homes. The definitions of these vehicles are as follows:

Definitions.

(14) “Camper trailer” means a wheeled vehicle having an overall length of less than 26 feet, without motive power, which is designed to be drawn by a motor vehicle over the public highways and which is generally and commonly used for temporary living or sleeping accommodations.

§ 42-1-102, C.R.S.

Definitions.

(60.3.) “Multipurpose trailer” means a wheeled vehicle, without motive power, that is designed to be drawn by a motor vehicle over the public highways. A “multipurpose trailer” is generally and commonly used for temporary living or sleeping accommodation and transporting property wholly upon its own structure and is registered as a vehicle.

§ 42-1-102, C.R.S.

Definitions.

(106)(a) “Trailer coach” means a wheeled vehicle having an overall length, excluding towing gear and bumpers, of not less than twenty-six feet, without motive power, that is designed and generally and commonly used for occupancy by persons for residential purposes, in temporary locations, and that may occasionally be drawn over the public highways by a motor vehicle and is licensed as a vehicle.

§ 42-1-102, C.R.S.

 

Definitions.

(13) “Camper coach” means an item of mounted equipment, weighing more than five hundred pounds, which when temporarily or permanently mounted on a motor vehicle adapts such vehicle for use as temporary living or sleeping accommodations.

§ 42-1-102, C.R.S.

Agricultural Type Buildings on Non-Agricultural Property

Like all property, the use of the structure must be determined.

1. If the structure is used as an integral part of a residence, it is classified as residential.
2. If the structure is used in conjunction with a commercial/industrial enterprise, it is classified accordingly.
3. If the structure is used in conjunction with a farm/ranch operation, it is classified as a farm/ranch support building.

Residential Properties That are Hotel Units

Units in condominium projects that are operated as hotels, including units held in time share estates or other partial ownership interests, are classified as residential property (1230) unless they meet the definition of a “hotel unit” as defined below. Residential units that qualify as “hotel units” are classified as commercial lodging (2115/2215) unless they meet the exceptions in §§ 39-1-102(5.5)(a)(II) and (III), C.R.S. (See statutory definitions below.)

Definitions.

(5.5)(a) “Hotels and motels” means improvements and the land associated with such improvements that are used by a business establishment primarily to provide lodging, camping, or personal care or health facilities to the general public and that are predominantly used on an overnight or weekly basis; except that “hotels and motels” does not include:

(I) A residential unit, except for a residential unit that is a hotel unit;

(II) A residential unit that would otherwise be classified as a hotel unit if the residential unit is held as inventory by a developer primarily for sale to customers in the ordinary course of the developer’s trade or business, is marketed for sale by the developer, and either has been held by the developer for less than two years since the certificate of occupancy for the residential unit has been issued or is not depreciated under the internal revenue code, as defined in section 39-22-103(5.3), while owned by the developer;

(III) A residential unit that would otherwise be classified as a hotel unit if the residential unit has been acquired by a lender or an owners’ association through foreclosure, a deed in lieu of foreclosure, or a similar transaction, is marketed for sale by the lender or owners’ association and is not depreciated under the internal revenue code, as defined in section 39-22-103(5.3), while owned by the lender or owners’ association.

(b) If any time share estate, time share use period, undivided interest, or other partial ownership interest in any hotel unit is owned by any non-hotel unit owner, then, unless a declaration or other express agreement binding on the non-hotel unit owners and the hotel unit owners provides otherwise:

(I) The hotel unit owners shall pay the taxes on the hotel unit not required to be paid by the non-hotel unit owners pursuant to subparagraph (II) of this paragraph (b).

(II) Each non-hotel unit owner shall pay that portion of the taxes on the hotel unit equal to the non-hotel unit owner’s ownership or usage percentage of the hotel unit multiplied by the property tax that would have been levied on the hotel unit if the actual value and valuation for assessment of the hotel unit had been determined as if the hotel unit was residential real property.

(III) For purposes of determining the amount due from any hotel unit owner or non-hotel unit owner pursuant to subparagraph (II) of this paragraph (b), the assessor shall, upon the request of any hotel unit owner or non-hotel unit owner, calculate the property tax that would have been levied on the hotel unit if the actual value and valuation for assessment of the hotel unit had been determined as if the hotel unit were residential real property. A hotel unit owner or non-hotel unit owner may petition the county board of equalization for review of the assessor’s calculation pursuant to the procedures set forth in section 39-10-114. Any appeal from the decision of the county board shall be governed by section 39-10-114.5.

(c) As used in this subsection (5.5):

(I) “Condominium unit” means a unit, as defined in section 38-33.3-103(30), C.R.S., and also includes a time share unit.

(II) “Hotel unit owners” means any person or member of a group of related persons whose ownership and use of a residential unit cause the residential unit to be classified as a hotel unit.

(III) “Hotel units” means more than four residential unit ownership equivalents in a project that are owned, in whole or in part, directly, or indirectly through one or more intermediate entities, by one person or by a group of related persons if the person or group of related persons uses the residential units or parts thereof in connection with a business establishment primarily to provide lodging, camping, or personal care or health facilities to the general public predominantly on an overnight or weekly basis. “Hotel unit” means any residential unit included in hotel units. For purposes of this subparagraph (III):

(A) “Control” means the power to direct the business or affairs of an entity through direct or indirect ownership of stock, partnership interests, membership interests, or other forms of beneficial interests.

(B) “Related persons” means individuals who are members of the same family, including only spouses and minor children, or persons who control, are controlled by, or are under common control with each other. Persons are not related persons solely because they engage a common agent to manage or rent their residential units, they are members of an owners’ association or similar group, they enter into a tenancy in common or a similar agreement with respect to undivided interests in a residential unit, or any combination of the foregoing.

(IV) “Project” means one or more improvements that contain residential units if the boundaries of the residential units are described in or determined by the same declaration, as defined in section 38-33.3-103(13), C.R.S.

(V) “Residential unit” means a condominium unit, a single family residence, or a townhome.

(VI) “Non-hotel unit owner” means any owner of a time share estate, time share use period, undivided interest, or other partial ownership interest in any hotel unit who is not a hotel unit owner with respect to the hotel unit.

(VII) “Residential unit ownership equivalent” means:

(A) In the case of time share units, time share interests or time share use periods in one or more time share units that in the aggregate entitle the owner of such time share interests or time share use periods to 365 days of use in any calendar year or 366 days of use in any calendar year that is a leap year; and

(B) In the case of residential units other than time share units, undivided interests or other ownership interests in one or more such residential units that total 100 percent. For purposes of this sub-subparagraph (B), any undivided interest or other ownership interest not stated in terms of a percentage of total ownership shall be converted to a percentage of total ownership based on the rights accorded to the holder of the undivided interest or other ownership interest.

(VIII) “Time share unit” means a condominium unit that is divided into time share estates as defined in section 38-33-110(5), C.R.S., or that is subject to a time share use as defined in section 12-10-501(4), C.R.S.

§ 39-1-102, C.R.S.

Example – Single unit ownership equivalent of non-time share units

John Q. Taxpayer owns:

NOTE: If the above unit ownership equivalent is part of a block of more than four unit ownership equivalents, but is not used as part of a lodging facility, the units are classified
as residential.

A residential unit that meets the definition of a “hotel unit” is still classified as residential if:

1. The residential unit is held as inventory primarily for sale and marketed by a developer to customers in the ordinary course of the developer’s business, and the unit has either been held by the developer for less than two years since the certificate of occupancy for the unit was issued or the unit has not been depreciated under the internal revenue code while owned by the developer, § 39-1-102(5.5)(a)(II).
2. The residential unit has been acquired by a lender or owners’ association through foreclosure, a deed in lieu of foreclosure, or a similar transaction, and the unit is marketed for sale by the lender or owners’ association, and the unit has not been depreciated under the internal revenue code, § 39-1-102(5.5)(a)(III), C.R.S.

For additional information, refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 7, Special Issues in Valuation.

Tax Apportionment for Hotel and Non-Hotel Owners

The ownership interests in a hotel unit may be split between hotel unit owners and non-hotel unit owners, §§ 39-1-102(5.5)(c)(II), (III), and (VI), C.R.S. When the two types of owners, hotel unit owners and non-hotel unit owners, hold ownership of a unit, the entire unit is classified and taxed as commercial lodging.

Unless an express agreement between the owners states otherwise, the non-hotel unit owner pays only the amount of tax that would be paid if the unit were classified as residential. The hotel unit owner pays the difference between the tax paid by the non-hotel unit owner and the total tax due, § 39-1-102(5.5)(b), C.R.S.

To assist the owners in determining the apportionment of the tax, at the request of any owner, the assessor calculates the tax that would have been levied if the unit had been classified as residential property, § 39-1-102(5.5)(b)(III), C.R.S. If any owner disagrees with the assessor’s calculation, a petition may be filed with the county for a review under the abatement statute, § 39-10-114, C.R.S. Any appeal of the decision is governed by § 39-10-114.5, C.R.S.

Example – Apportionment of tax

• The unit has an actual value of $500,000.
• A hotel unit owner owns a 50% interest in the unit.
• Two non-hotel unit owners own the remaining 50% interest, each with a 25% interest.
• The tax rate is 80 mills.

1. Calculation of total taxes due:

   Actual value × Assessment rate = Assessed value
   Assessed value × Tax rate = Tax due to treasurer

2. Calculation of total tax, had the property been classified residential:

   (The assessor must provide this upon request of the owner(s).)
   $500,000 Actual value × Assessment rate = Assessed value
   Assessed value × Tax rate = Tax

3. Apportionment of tax between owners:

   Non-hotel unit owner #1:
   Tax × 25% interest = Residential tax for owner #1

   Non-hotel unit owner #2:
   Tax × 25% interest = Residential tax for owner #2

   Hotel unit owner:
   Total tax - Owner #1 tax - Owner #2 tax = Hotel unit owner tax

Property Class and Subclass Descriptions

This section contains a description of each property class, as well as detailed criteria and classification codes for each property subclass.

Vacant Land

Vacant land is land that has no buildings or fixtures, other than minor structures or non-minor structures. Minor structures are improvements that do not add value to the land on which they are located and that are not suitable to be used for and are not used for any commercial, residential, or agricultural purpose, § 39-1-103(14)(c)(II)(A), C.R.S. See the Minor structures subclass code and description below. See the non-minor subclass code and description below.

Land or site improvements such as sewer, water, electricity, curb and gutter, and street paving may exist on vacant land. The land may be platted or unplatted. Vacant land includes all vacant lots, parcels, sites, or tracts whether platted or unplatted. Agricultural land, as defined by § 39-1-102(1.6)(a), C.R.S., and producing natural resource lands are excluded from this classification. Zoning and most probable future use are the classification criteria for platted vacant land. Unplatted parcels are classified by size.

Vacant Real Property Subclass Codes and Descriptions

Vacant Land – Possessory Interest Code: 0010

Possessory interests in government-owned, tax-exempt vacant land are assigned to this subclass. This subclass includes, but is not limited to, unimproved parking lots.

Report the following information:
Number of leases
Possessory interest value

Vacant Residential Lots Land Code: 0100

Platted lots are assigned to this subclass. Land or site improvements such as manufactured home hook-ups, sewer, water, electricity, curb and gutter, and street paving may exist on vacant land.

Report the following information:
Number of parcels
Land value

Vacant Commercial Lots Land Code: 0200

Platted lots zoned commercial are assigned to this subclass. Land or site improvements such as sewer, water, electricity, curb and gutter, and street paving may exist. Vacant unplatted parcels may be included under this subclass, (e.g., a vacant unplatted parcel used as a pay-parking lot).

Report the following information:
Number of parcels
Land value

Vacant Industrial Lots Land Code: 0300

Platted lots zoned industrial are assigned to this subclass. Land or site improvements such as sewer, water, electricity, curb and gutter, and street paving may exist on vacant land.

Report the following information:
Number of parcels
Land value

Vacant Planned Unit Development Lots Land Code: 0400

Platted lots which are zoned for residential, commercial, or industrial planned unit development use are assigned to this subclass. Land or site improvements such as manufactured home hook-ups, sewer, water, electricity, curb and gutter, and street paving may exist on this land.

Report the following information:
Number of parcels
Land value

All Other Vacant Land

This subclass is for unplatted parcels, sites, or tracts of land which range in size from less than one acre to over one hundred acres. Land or site improvements such as manufactured home hook-ups, sewer, water, electricity, curb and gutter, and street paving probably will not exist. Classify properties according to parcel size.

Less than 1.0 Acre Land Code: 0510

Report the following information:
Number of parcels
Land value

At Least 1.0 Acre but Less than 5.0 Acres Land Code: 0520

Report the following information:
Number of parcels
Land value

At Least 5.0 Acres but Less than 10.0 Acres Land Code: 0530

Report the following information:
Number of parcels
Land value

At Least 10.0 Acres but Less than 35.0 Acres Land Code: 0540

Report the following information:
Number of parcels
Land value

At Least 35.0 Acres but Less than 100.0 Acres Land Code: 0550

Report the following information:
Number of parcels
Land value

100.0 Acres and Above Land Code: 0560

Report the following information:
Number of parcels
Land value

Minor Structures Imp. Code: 0600

Minor structures consist primarily of sheds and other minor improvements which are not used in conjunction with a residence, a commercial enterprise, or agricultural land. Minor structures do not add value to the land on which they are located, § 39-1-103(14)(c)(II)(A), C.R.S. Structures that have value should be classified using the appropriate subclass code based on use. Minor structures located on agricultural land are classified as farm/ranch support buildings.

Report the following information:
Improvement value

Non-Minor Structures Imp. Code: 0700

Non-minor structures are buildings that add value to what would otherwise be considered vacant land, but do not meet the statutory requirements to be classified as residential, commercial, industrial or agricultural.

Report the following information:
Improvement value

Residential Property

All residential dwellings, land, improvements, and taxable personal property that are used in conjunction with residential dwellings, as well as conforming common interest community property, are classified according to use into the subclasses of residential property. If two or more residential uses apply to a property, each use shall be assigned to the appropriate subclass. Agricultural residences are assessed at the prevailing residential rate. All of the residential subclasses are listed on the residential page of the Abstract of Assessment (abstract).

A subclass was not created for properties where the owner qualifies for the senior citizen or veteran with a disability exemptions. The assignment of such code would create a method of identifying such properties which would jeopardize the confidentiality of the exemption. The Division discourages the creation of an internal code by assessors for the senior citizen or veteran with a disability exemptions.

Residential Parcel Size

There is no prescribed parcel size that may be entitled to residential classification. Each situation must be reviewed individually. Two court cases are relevant in this situation. In Gyurman v. Weld County Board of Equalization, 851 P.2d 307 (Colo. App. 1993), the owner presented sufficient evidence to prove a 36.75-acre tract should be classified as residential. In Farny v. Dolores County Board of Equalization, 985 P.2d 106 (Colo. App. 1999), it was determined a 320-acre parcel should be classified as residential based on the owner’s use of the parcel in conjunction with the residential use of a cabin.

Mixed-Use Properties

When a portion of an improvement is used for residential purposes and a portion is also used for any other purpose, the actual value of each portion of the improvement is determined using the appropriate approaches to appraisal. The actual value of the land is determined by application of the appropriate approaches to appraisal. The land value is allocated to the appropriate classes based upon the proportion that the actual value of each of the classes to which the improvement is allocated bears to the total actual value of the improvement.

The appropriate assessment rate is then applied to each portion of the land and improvement, § 39-1-103(9)(a), C.R.S. In the case of land containing more than one improvement, one of which is a residential dwelling, the classification of the land is based on the predominant or primary use of the land in compliance with land use regulations. If multi-use is permitted by land use regulations, the land is allocated in the manner described in § 39-1-103(9)(b), C.R.S.

When there are no county land use regulations, the allocation of land to the primary and secondary uses is determined by the assessor based on his/her judgment. It is acceptable to determine the land allocation for the secondary use based on the square footage of the secondary use within the improvement and a reasonable area around the improvement. The classification of the remaining portion of the land is tied to the primary use. The appropriate assessment rate is then applied to each portion of the land.

An exception to this is land underlying an agricultural residence that is integral to an agricultural operation conducted on such land. In this case, the land classification is based on the predominant agricultural land class.

Residential Real Property Subclass Codes and Descriptions

Residential - Possessory Interest Code: 1020

Possessory interests in government-owned, tax-exempt residential land and improvements are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass. This subclass includes, but is not limited to, single-family residences and manufactured homes.

Report the following information:
Number of leases
Possessory interest value

Single Family Residential Land Code: 1112 Imp. Code: 1212

Land and structures used as a residential dwelling unit by one family and other improvements related to residential use are classified under this subclass. The subclass includes townhomes and factory-built* residential structures. It also includes individual dwelling units of duplexes, triplexes, and planned unit developments when the parcel is split by the filing of a resubdivision plat. It also includes manufactured homes (mobile homes) if the manufactured home title has been properly purged with the Division of Motor Vehicles and the manufactured home owner has recorded a Certificate of Permanent Location or a Certificate of Permanent Location, Long-Term Land Lease. It does not include condominiums.

*Factory built homes, also known as modular homes, are residential structures built to IRC/IBC/UBC standards, the same standards used in the construction of stick built homes. Factory built residential structures can be identified by a silver plate located under the kitchen sink. The outriggers and I-beams are removed when the structure is placed on a permanent foundation. Refer to Chapter 3, Specific Assessment Procedures, Manufactured Homes, Terminology, for additional information.

Report the following information:
Number of parcels
Number of residences
Land value
Improvement value

Farm or Ranch Residence Imp. Code: 4277

Residential dwellings that are integral to an agricultural operation and that are located on farms or ranches, along with garages, carports, storage sheds, or other improvements directly related to the residence, are classified under this subclass. Residential dwellings that are not integral to an agricultural operation as outlined in § 39-1-102(1.6)(a)(I)(B), C.R.S., and that are located on land classified as subclass 1177, are classified under subclass 1277, Property Not Integral to an Agricultural Operation.

This subclass includes manufactured homes (mobile homes) if the manufactured home title has been properly purged with the Division of Motor Vehicles and a Certificate of Permanent Location is recorded. It also includes factory built (modular) residential structures as defined in the single family residential subclass. Any structures or improvements listed in the “all other agricultural property” or farm/ranch support buildings subclasses are excluded.

Land underlying a residence that is integral to an agricultural operation is included in the predominant agricultural land subclass.

Report the following information:
Number of residences
Improvement value

Duplexes - Triplexes (Multi-Family) Land Code: 1115 Imp. Code: 1215

Land and structures connected with duplexes and triplexes are classified under this subclass. A duplex is two residential dwelling units and a triplex is three units. While parcels may have one or more buildings that are duplexes or triplexes, typically there will be one parcel with two or three residential units. If the parcel is split by the filing of a resubdivision plat, the parcel is classified as single family residential.

Report the following information:
Number of parcels
Number of residences
Land value
Improvement value

Multi-Units (4 to 8 Units) (Multi-Family) Land Code: 1120 Imp. Code: 1220

Land and structures designed as residential dwellings which include four to eight living units are classified under this subclass. Apartments, row-houses, boarding houses, dormitories, and nursing or rest homes are typical multi-unit dwellings in this subclass.

Report the following information:
Number of parcels
Number of residences
Land value
Improvement value

Multi-Units (9 Units and Up) (Multi-Family) Land Code: 1125 Imp. Code: 1225

Land and structures designed as residential dwellings which have nine or more living units are classified under this subclass. Apartments, row-houses, dormitories, boarding houses, and nursing or rest homes are typical multi-unit dwellings.

Report the following information:
Number of parcels
Number of residences
Land value
Improvement value

Residential Condominiums Imp. Code: 1230

A condominium is a single real estate unit in a multi unit development in which a person has both separate ownership of a unit and a common ownership interest, along with the development’s other owners, in the common areas.

A condominium declaration and plat, which define the character, duration, rights, obligations, limitations of ownership, and physical location, are filed with the clerk and recorder.

Condominiums used as residential dwelling units are listed under this subclass. Commercial condominiums are classified as 2245 and industrial condominiums are classified as 3230.

Report the following information:
Number of residences (individual condominium units)
Property value (land and improvement)

Manufactured Homes (Including pre-1976 mobile homes) Land Code: 1135 Imp. Code: 1235

Manufactured homes (including pre-1976 mobile homes*), which are titled through the Division of Motor Vehicles and have a residential use, are classified in this subclass. Properties where both the land and the titled manufactured home are owned by the same owner, or the titled manufactured home is situated on land owned by another person, or where the titled manufactured home is located in a manufactured home park, are included in this subclass. Factory built (modular) residential structures are classified as single family residential.

NOTE: Manufactured home hook-up values are included with and abstracted with the land. Detached garages and sheds used in conjunction with a manufactured home are classified as manufactured homes (1235).

*Manufacturers stopped producing mobile homes in 1976. This type of structure is now called a manufactured home. Manufactured homes are built to HUD standards and can be identified by a red plate usually located on the back of the structure. If the structure is shipped in more than one piece, each piece will have a red plate. If the red plate is missing, an 8 1/2 × 11 inch paper “data plate,” which gives the specifications of the structure, may be located near the water heater or furnace. The outriggers and I-beams are left in place when manufactured homes (mobile homes) are parked. The axles and wheels may or may not be removed. For purposes of property taxation, the terms mobile home and manufactured home are used synonymously.

Report the following information:
Number of parcels
Number of residences
Land value
Improvement value

Farm or Ranch Manufactured Homes (Including pre-1976 mobile homes) Imp. Code: 4278

Manufactured homes (including pre-1976 mobile homes*), which are titled through the Division of Motor Vehicles and are being used as a farm or ranch residential dwellings, are assigned to this subclass. Also included are garages, carports, or storage sheds directly related to the residence. It excludes those improvements listed in the “all other agricultural property” or “farm/ranch support buildings.” Titled manufactured homes that are not integral to an agricultural operation as outlined in § 39-1-102(1.6)(a)(I)(B), C.R.S., and that are located on land classified as Property Not Integral to an Agricultural Operation (1177), are classified as Manufactured Homes Not Integral to Agricultural Operation (1278).

Land underlying a titled manufactured home residence that is integral to an agricultural operation is included in the predominant agricultural land subclass. Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 5, Valuation of Agricultural Land, for additional information.

*See details under the residential manufactured homes subclass.

Report the following information:
Number of residences
Improvement value

Manufactured Home Parks Land Code: 1140 Imp. Code: 1240

Manufactured home park improvements and amenities owned by the landlord are included in this subclass. Improvements that may exist are park offices, resident manager’s housing, swimming pools, playgrounds or recreation areas, site or manufactured home space storage buildings, and laundry rooms. Only manufactured home parks are classified in this subclass.

NOTE: Manufactured home hook-up values are included with and abstracted with the land.

Report the following information:
Number of parks
Land value
Improvement value

Parsonages, Rectories, Manses Land Code: 1145 Imp. Code: 1245

Effective January 1, 1990, these properties are generally either fully exempt and are abstracted under religious purposes (9154 and 9254), or fully taxable and abstracted under the appropriate residential subclass.

Partially Exempt - Residential - Annual Percentage Determinations Land Code: 1150 Imp. Code: 1250

The taxable portion of residential properties which have been granted a partial exemption by the Division pursuant to §§ 39-3-109(1)(b) or 39-3-112, C.R.S., and for which your office receives “Annual Percentage Determinations” from the Division, are included in this subclass.

The types of residential facilities which are included are “elderly or disabled low-income residential facilities,” “family service facilities” occupied by low-income single-parent families, “transitional housing facilities” occupied by low-income homeless or abused persons, housing for low-income elderly persons, housing for low-income disabled persons, and housing for persons receiving care or treatment from a licensed health care facility or institution for physical or mental disabilities.

Report the following information:
Number of parcels
Land value
Improvement value

Property Not Integral to Agricultural Operation Land Code: 1177 Imp. Code: 1277

This subclass includes two acres or less of land on which a residential improvement is located where the improvement is not integral to a farm or ranch agricultural operation conducted on such land. See § 39-1-102(1.6)(a)(I)(B), C.R.S., and ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 5, Valuation of Agricultural Land, for additional information.

Report the following information:
Number of parcels
Number of residences
Land value
Improvement value

Manufactured Homes Not Integral to Agricultural Operation Imp. Code: 1278

This subclass includes titled manufactured homes that are not integral to a farm or ranch agricultural operation. Up to two acres of land under the manufactured home is classified as Property Not Integral to an Agricultural Operation (1177).

Report the following information:
Number of residences
Improvement value

Residential Personal Property Subclass Code and Description

Residential Personal Property Pers. Code: 1410

A description of this subclass is located under commercial personal property.

Commercial Property

Commercial property includes all lands, improvements, and personal property used as a commercial enterprise. Commercial improved property may have one or more uses.

Hotels and Motels

Hotels and motels are classified, valued, and assessed as lodging property, which is a subclass of nonresidential property unless documentation exists to support a classification as mixed-use property. To be classified as a mixed-use property, the hotel or motel property owner and/or operator must be able to document the use of any portion of the property as residential property. Specifically, evidence of overnight accommodation that is leased or rented for thirty consecutive days or longer by the same person or business entity must be provided. See ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 7, Special Issues in Valuation, for additional information.

Bed and Breakfast Properties

A bed and breakfast (B&B) is a type of overnight lodging establishment as defined by Colorado law:

Definitions.

(2.5) “Bed and breakfast” means an overnight lodging establishment, whether owned by a natural person or any legal entity, that is a residential dwelling unit or an appurtenance thereto, in which the innkeeper resides, or that is a building designed but not necessarily occupied as a single family residence that is next to, or directly across the street from, the innkeeper’s residence, and in either circumstance, in which:

(a) Lodging accommodations are provided for a fee;

(b) At least one meal per day is provided at no charge other than the fee for the lodging accommodations; and

(c) There are not more than thirteen sleeping rooms available for transient guests

§ 39-1-102, C.R.S.

To be considered for this class, the property must first qualify based on one of the following two scenarios:

• A property can be considered for B&B classification if it is used for overnight lodging AND the innkeeper resides on the property, regardless of whether or not the property was originally designed as a single family home. An example of this would be a small apartment house that has been converted to overnight lodging. The key criterion in this situation is that the innkeeper must reside on the property, or
• A property can be considered for B&B classification if it was designed as a single-family residence, such as an old mansion or large house that was once a family home and it is now being used for lodging. In this situation, the innkeeper may reside in the property, or may reside next door or directly across the street.

The difference between these two situations is as follows:

• If the property was NOT originally designed as a residence, the innkeeper must reside on the property.
• If the property was originally designed as a residence, the innkeeper may reside there but also may reside either next door or directly across the street.

In addition to the occupancy requirements described above, a property must meet ALL of the following criteria to be classified as a B&B:

1. Lodging accommodations are provided for a fee; and
2. At least one meal per day is provided at no charge other than the fee for the lodging accommodations; and
3. There are not more than thirteen (13) sleeping rooms available for transient guests.

See ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 7, Special Issues in Valuation, for information regarding valuation of these properties.

Mixed-Use Properties

In the case of an improvement which is used as a residential dwelling unit and is also used for any other purpose, the residential use must be classified as residential and assessed at the prevailing residential assessment rate. Procedures for valuing this kind of property are provided in § 39-1-103(9), C.R.S. Once the residential use has been separated, the commercial use or uses can be determined.

1. When two commercial uses exist after the residential use is extracted, the commercial portion of the property is classified according to the predominant use.
2. When there is no residential use, but two commercial uses exist, the property is classified according to the predominant use.
3. When three or more commercial uses exist, the property is classified as multiple use (2140/2240).

Commercial Real Property Subclass Codes and Descriptions

Airport – Possessory Interest Code: 2020

Possessory interests in government-owned, tax-exempt airport land and improvements are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass.

Report the following information:
Number of leases
Possessory interest value

Entertainment – Possessory Interest Code: 2021

Possessory interests in government-owned, tax-exempt entertainment land and improvements are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass. This subclass includes, but is not limited to, sports arenas, amphitheaters, and convention centers.

Report the following information:
Number of leases
Possessory interest value

Recreation – Possessory Interest Code: 2022

Possessory interests in government-owned, tax-exempt recreation land and improvements are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass. This subclass includes, but is not limited to, ski areas, historical sites, parks, alpine slide areas, marinas, outfitters, and rafters.

Report the following information:
Number of leases
Possessory interest value

Other Commercial – Possessory Interest Code: 2023

Possessory interests in government-owned, tax-exempt commercial land and improvements other than airport, entertainment, and recreation are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass. This subclass includes, but is not limited to, office and retail buildings, and leased land under towers.

Report the following information:
Number of leases
Possessory interest value

Merchandising Land Code: 2112 Imp. Code: 2212

Land, structures, and improvements that are used for businesses engaged in merchandising or the sale of goods and services are assigned to this subclass. It includes, but is not limited to, the following types of businesses:

• Apparel & accessory stores 
• Appliance stores
• Barber or beauty shops 
• Bakeries (retail) 
• Book & stationery stores
• Building materials stores
• Camera shops
• Cigar stores
• Coin-op laundries
• Confectionery stores
• Dairy product stores
• Department stores
• Drapery & upholstery
• Drug & liquor stores 
• Fabric & sewing 
• Floor covering stores
• Floral shops 
• Fruit & vegetable stores
• Furniture stores
• Garden supply
• General merchandising
• Grocery stores
• Hardware
• Hobby shops
• Jewelry stores
• Laundromat and dry cleaners
• Limousine & taxicab services
• Meat & fish markets
• Manufactured home dealers
• Music stores
• Newsstands
• Photo studios
• Quick-copy centers
• Radio & TV sales
• Shoe repair shops
• Small appliance & repair
• Souvenir & gift shops
• Sporting goods stores
• Used merchandise stores

Report the following information:
Number of parcels
Land value
Improvement value

Lodging Land Code: 2115 Imp. Code: 2215

The land, structures, and improvements which typically provide temporary overnight lodging or sleeping facilities are assigned to this subclass. It includes, but is not limited to, the following types of businesses:

• Bed and breakfasts
• Cabins
• Hotels
• Inns
• Motels
• Overnight campgrounds
• YMCA/YWCA

Report the following information:
Number of parcels
Land value
Improvement value

Renewable Energy Land Code: 2117 Imp. Code: 2217

Real property associated with renewable energy personal property valued under §39-5-104.7, C.R.S. is assigned to this subclass. This includes onsite improvements such as fencing or buildings and land owned by the renewable energy facility. Leased land associated with a locally assessed renewable energy facility, 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, including agrivoltaics and floatovoltaics, 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) and 39-4-102(1.5)(c), C.R.S.

Offices Land Code: 2120 Imp. Code: 2220

Land, structures, and improvements that are assigned to this subclass include, but are not limited to, the following types of offices:

• Accounting & auditing 
• Abstract companies 
• Advertising firms 
• Bookkeeping services 
• Collection agencies 
• Commodity exchanges 
• Computer services 
• Credit bureaus 
• Detective agencies 
• Insurance services 
• Law offices 
• Mailing services
• Management consultants
• Personnel services
• Public relations
• Real estate sales
• Subdividers & developers

Report the following information:
Number of parcels
Land value
Improvement value

Recreation Land Code: 2125 Imp. Code: 2225

Land, structures, and improvements used for recreation and related goods or services are assigned to this subclass. It includes, but is not limited to, the following types of businesses:

• Amusement parks & rides 
• Arenas-athletic & rodeo 
• Athletic fields and clubs 
• Billiard parlors 
• Bowling alleys 
• Country clubs 
• Game & video centers 
• Golf courses 
• Movies-indoor & outdoor 
• Rinks-ice & roller skating 
• Ski areas (private) including improvements
• Swimming pools
• Theaters & stages
• Tracks & raceways

Report the following information:
Number of parcels
Land value
Improvement value

Limited Gaming Land Code: 2127 Imp. Code: 2227

Land, structures, and improvements designed and used for limited stakes gaming are assigned to this subclass.

Report the following information:
Number of parcels
Land value
Improvement value

Special Purpose Land Code: 2130 Imp. Code: 2230

Land, structures, and improvements designed and used for specific purposes are assigned to this subclass. Special purpose buildings are designed and built for a specific use and usually are not easily converted to a secondary use. For example, a service station building is not normally used for a restaurant or office. However, when such improvements are converted and used specifically for those purposes, they are reclassified accordingly. It includes, but is not limited to, the following types of businesses:

• Auditoriums 
• Auto dealers 
• Auction barns (auto & livestock) 
• Banks 
• Car repair & paint shops 
• Car washes 
• Commercial contractors 
• Convalescent homes (short term)
• Dental labs/offices 
• Doctors’ offices 
• Fast food service 
• Funeral parlors 
• Hospitals 
• Garage (parking)
• Kennels
• Medical clinics
• Pre-parole facility (short term)
• Private correction facility (includes reformatories, prisons, and treatment facilities, including those where individuals are housed by order or direction  of a governmental entity)
• Radio & TV studios
• Rehabilitation centers
• Restaurants & lounges
• Savings & loans
• Service stations

Report the following information:
Number of parcels
Land value
Improvement value

Warehouse/Storage Land Code: 2135 Imp. Code: 2235

Land, structures, and improvements used for storing or warehousing goods and/or services are assigned to this subclass. Structures will range in size from small mini-storage sheds to large commercial storage brokers. Commercial elevators, agricultural product brokers and storage improvements are assigned to this subclass. Personal storage buildings or miscellaneous non-residential structures used for personal recreation or hobbies, but which do not produce income, may be assigned to this subclass.

Report the following information:
Number of parcels
Land value
Improvement value

Multi-Use Land Code: 2140 Imp. Code: 2240

Multi-use properties have three or more specific commercial uses and are assigned to this subclass. Any residential portion is separately abstracted.

When less than three commercial uses exist, the classification is determined according to the predominant commercial use. When a residential use exists, the residential portion is abstracted under the appropriate residential subclass.

Report the following information:
Number of parcels
Land value
Improvement value

Commercial Condominiums Imp. Code: 2245

A condominium is a single real estate unit in a multi-unit development in which a person has both separate ownership of a unit and a common ownership interest, along with the development’s other owners, in the common areas.

A condominium declaration and plat, which define the character, duration, rights, obligations, limitations of ownership, and physical location, are filed with the clerk and recorder.

Condominiums used as business enterprise units and not as residential dwelling units are classified under this subclass.

This subclass includes, but is not limited to, the following types of uses:

Retail Office Warehouse

Report the following information:
Property value (land and improvement)

Partially Exempt Property Taxable Portion Land Code: 2150 Imp. Code: 2250

Properties owned by a tax exempt entity such as a church, school or strictly charitable institution that are partially taxable because a portion of the structure is leased or used by a business, organization, or group are assigned to this subclass. Include the taxable portion of any otherwise exempt properties.

NOTE: Partially taxable vacant land parcels are classified under the appropriate vacant land subclass.

Report the following information:
Number of parcels
Land value
Improvement value

Commercial Personal Property Subclass Codes and Descriptions

Residential Personal Property Pers. Code: 1410

All equipment, furniture, and household furnishings or personal effects used for production of income related to residential rental units are assigned to this subclass.

Report the following information:
Number of schedules
Personal property value

Commercial Personal Property - Possessory Interest Pers. Code: 2040

Possessory interests in government-owned, tax-exempt commercial personal property are assigned to this subclass. Personal property owned by the lessee (taxpayer) is classified according to use and assigned to the corresponding subclass.

Report the following information:
Number of schedules
Personal property value

Limited Gaming Personal Property Pers. Code: 2405

Equipment, furniture, and machinery used by a limited stakes gaming enterprise are assigned to this subclass.

Report the following information:
Number of schedules
Personal property value

Other Commercial Personal Property Pers. Code: 2410

Equipment, furniture, and machinery used by commercial businesses are assigned to this subclass.

Report the following information:
Number of schedules
Personal property value

Lodging Personal Property Pers. Code: 2412

Equipment, furniture, and machinery used by lodging establishments are assigned to this subclass.

Report the following information:
Number of schedules
Personal property value

Renewable Energy Personal Property Pers. Code: 2415

Locally assessed renewable energy personal property is assigned to this subclass. Examples include: photovoltaic (solar), hydroelectric, wind turbine, biomass, and geothermal personal property.

Report the following information:
Number of schedules
Personal property value

Industrial Property

Any enterprise which purchases, receives or holds property within any county for the purpose of adding value by any process of manufacturing, reducing, processing, milling, extracting, refining, or purifying, or by combining different materials and substances, is classified as industrial improved property.

Industrial Real Property Subclass Codes and Descriptions

Industrial – Possessory Interest Code: 3020

Possessory interests in government-owned, tax-exempt industrial land and improvements are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass.

Report the following information:
Number of leases
Possessory interest value

Contracting/Service Land Code: 3112 Imp. Code: 3212

Land, structures, and improvements used by general contractors, specialty trade contractors, and service businesses to manufacturers, processors, milling and refining firms are assigned to this subclass. This subclass includes, but is not limited to, the following types of businesses:

• Bridge & road builders 
• Core drilling contractors 
• Engineering & seismographic 
• General building contractors 
• Home builders
• Industrial contractors
• Industrial repair

Report the following information:
Number of parcels
Land value
Improvement value

Manufacturing/Processing Land Code: 3115 Imp. Code: 3215

Land, structures, and improvements used for processing goods and materials or for manufacturing finished products are assigned to this subclass. This subclass includes, but is not limited to, the following types of businesses:

• Apparel & textile products
• Chemical & allied products
• Domestic water companies (locally assessed)
• Electric & electric equipment
• Feed mills
• Food & kindred products
• Furniture & fixtures
• Lumber & wood products
• Metal fabrication
• Paper & allied products
• Printing & publishing (in-house system)
• Rubber & plastic
• Textile & mill products
• Transportation equipment

Report the following information:
Number of parcels
Land value
Improvement value

Refining/Milling Land Code: 3120 Imp. Code: 3220

Land, structures, and improvements used for milling, extracting, and refining of mineral ore concentrates and the separation of recoverable metals, precious stones and related products are assigned to this subclass. Oil shale surface retort properties are to be classified in the producing mines class. Oil shale in-situ properties are to be classified in the oil and gas properties class.

Report the following information:
Number of parcels
Land value
Improvement value

Refining/Petroleum Land Code: 3125 Imp. Code: 3225

Land, structures, and improvements used for refining crude oil into various petroleum by-products are assigned to this subclass. This includes oil refineries, gas plants and cracking plants. Oil shale surface retort properties are to be classified in the producing mines class. Oil shale in-situ properties are to be classified in the oil and gas properties class.

Report the following information:
Number of parcels
Land value
Improvement value

Industrial Condominiums Imp. Code: 3230

A condominium is a single real estate unit in a multi-unit development in which a person has both separate ownership of a unit and a common ownership interest, along with the development’s other owners, in the common areas.

A condominium declaration and plat, which define the character, duration, rights, obligations, limitations of ownership, and physical location, are filed with the clerk and recorder. Condominiums used as industrial enterprise units and not as residential dwelling units are classified under this subsection.

This subclass includes, but is not limited to, the following types of businesses:

Contracting Service Manufacturing

Report the following information:
Property value (land and improvement)

Industrial Personal Property Subclass Code and Description

Industrial Personal Property – Possessory Interest Pers. Code: 3040

Possessory interests in government-owned, tax-exempt industrial personal property are assigned to this subclass. Personal property owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass.

Report the following information:
Number of schedules
Personal property value

Industrial Personal Property Pers. Code: 3410

Equipment, furniture, and machinery used for manufacturing, processing, and industrial service-related businesses are assigned to this subclass.

Report the following information:
Number of schedules
Personal property value

Agricultural Property

Land, structures, and improvements used as a farm or ranch are assigned to the agricultural land and improvements classifications provided. Those agribusinesses which do not meet the definition of a farm or ranch are classified as “all other agricultural” property. See the description of “all other agricultural” property for details.

The value of water rights is reflected in the productive or grazing capacity of the land.

Wind energy rights are not severable from the surface estate, § 38-30.7-103(1), C.R.S.

Agricultural Classification Criteria

Land that meets one or more of the following definitions is classified as agricultural land.

1. Land that is used as a farm or ranch pursuant to §§ 39-1-102(3.5) and (13.5), C.R.S. The land must have been used as a farm or ranch during the previous two years and presently be used as a farm or ranch, Aberdeen Investors, Inc. v. Adams County Board of County Commissioners, 240 P.3d 298 (Colo. App. 2009). As provided in § 39-1-102(1.6)(a)(I), C.R.S., the land can be in the process of being restored through conservation practices if:

   1. The land was placed in a conservation reserve program established under § 01 to 5506, cl. 7, U.S. CONST., or;
   2. A conservation plan approved by the appropriate conservation district has been implemented for a period of up to ten crop years as if the land were placed in such a conservation reserve program.

   The owner of the land used as a farm or ranch can also have a decreed water right to appropriated water or a final permit to appropriated ground water, § 39-1-102(1.6)(a)(IV), C.R.S.

   NOTE: The use of a portion of the land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, does not affect the agricultural classification.

2. Forested land that consists of at least 40 acres and is used to produce tangible wood products is subject to a forest management plan, and is not classified as a farm or ranch, § 39-1-102(1.6)(a)(II), C.R.S. Also see §§ 39-1-102(4.3), (4.4), (4.5), and (4.6), C.R.S.
3. Land that consists of at least 80 acres, or less than 80 acres if no residential improvements exist, and that is subject to a perpetual conservation easement if:
   1. The land was classified as agricultural under §§ 39-1-102(1.6)(a)(I) or (II), C.R.S., at the time the easement was granted; and
   2. The grant of the easement was to a qualified organization; and
   3. The easement was granted exclusively for conservation purposes; and
   4. Contemplated future uses of the land are described in the conservation easement.

NOTES: Land designated as agricultural because it is subject to a perpetual conservation easement does not include any portion of the land that is actually used for nonagricultural commercial or nonagricultural residential purposes, § 39-1-102(1.6)(a)(III), C.R.S. Also see §§ 39-1-102(3.2), (8.7), and (13.2), C.R.S.

The land under residential improvements that are integral to the agricultural operation and that are located on land qualifying under numbers one and two above is classified as agricultural. The land under other improvements existing on land qualifying under number one above is agricultural if the improvements are an integral part of the farm or ranch and if the other improvements and the land area are typically used as an ancillary part of the operation, §§ 39-1-102(1.6)(a)(I) and (II), C.R.S.

Illegal use of the land, such as trespass grazing, cannot qualify a parcel for the agricultural classification. See Besch v. Jefferson County Board of Commissioners, 20 P.3d 1195 (Colo. App. 2000).

When a residential improvement is not integral to a farm or ranch, the residential improvement(s) and up to two acres of land under the residence are classified as residential and listed under Property Not Integral to Agricultural Operation (1177 and 1277) or Manufactured Homes Not integral to Agricultural Operation (1278). Land underlying any residential improvements on forest ag land is classified as agricultural land.

Property that is used solely for the cultivation of medical marijuana shall not be classified as agricultural land, § 39-1-102(1.6)(d), C.R.S.

When the productivity of a parcel of agricultural land is destroyed due to a natural cause, the agricultural classification shall remain in place for the year of destruction and up to four subsequent property tax years so long as the assessor receives evidence that the owner is in the process of rehabilitating the land for agricultural use, § 39-1-103(5)(e)(1), C.R.S.

Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 5, Valuation of Agricultural Land, for a synopsis of agricultural court cases that may assist in determining if parcels qualify for the agricultural classification.

Agricultural Definitions

Use the following definitions for farm or ranch agricultural classification.

Farm

Definitions.

(3.5) “Farm” means a parcel of land which is used to produce agricultural products that originate from the land’s productivity for the primary purpose of obtaining a monetary profit.

§ 39-1-102, C.R.S.

Ranch

Definitions.

(13.5) “Ranch means a parcel of land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. For the purposes of this subsection (13.5), “livestock” means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit.

§ 39-1-102, C.R.S.

Agricultural and Livestock Products

Definitions.

(1.1) “Agricultural and livestock products” means plant or animal products in a raw or unprocessed state that are derived from the science and art of agriculture, regardless of the use of the product after its sale and regardless of the entity that purchases the product. “Agriculture,” for the purposes of this subsection (1.1), means farming, ranching, animal husbandry, and horticulture.

§ 39-1-102, C.R.S.

Agribusiness

Agricultural property which does not meet the definition of farm or ranch is classified as “all other agricultural property” and valued using appropriate consideration of the three approaches to value based on its use on the assessment date, § 39-1-102(1.6)(b), C.R.S. Personal property used in agribusiness is taxable because it is not equipment used on a farm or ranch, § 39-1-102(1.3), C.R.S.

Agricultural Real Property Subclass Codes and Descriptions

Agricultural – Possessory Interest Code: 4020

Possessory interests in government-owned, tax-exempt agricultural land and improvements are assigned to this subclass. Improvements owned by the lessee (taxpayer) are classified according to use and assigned to the corresponding subclass. This subclass includes, but is not limited to, grazing leases.

Report the following information:
Number of leased acres (if available)
Number of leases
Possessory interest value

Sprinkler Irrigated Land Land Code: 4107

Irrigated lands used for raising crops, feeds, and food products, excluding orchards, are assigned to this subclass. These lands are cultivated, and the crops are maintained through use of sprinkler systems.

Report the following information:
Number of acres
Land value

Flood Irrigated Land Land Code: 4117

Irrigated lands used for raising crops, feeds, and food products, excluding orchards, are assigned to this subclass. These lands are cultivated, and the crops are maintained through use of surface water flood systems.

Report the following information:
Number of acres
Land value

Dry Farm Land Land Code: 4127

Cultivated lands used for growing crops that are not irrigated and rely on rainfall for all crop production are assigned to this subclass.

Report the following information:
Number of acres
Land value

Meadow Hay Land Land Code: 4137

Meadow hay land may be irrigated or sub-irrigated and is suitable for mowing and harvesting of hay, but typically is not cultivated.

Report the following information:
Number of acres
Land value

Grazing Land Land Code: 4147

Lands more suitable for grazing than cultivation on a continuing basis are assigned to this subclass. Land with a carrying capacity of no more than 80 acres per animal unit is included.

Report the following information:
Number of acres
Land value

Orchard Land Land Code: 4157

Lands used for fruit orchards and vineyards are assigned to this subclass.

Report the following information:
Number of acres
Land value

Farm/Ranch Waste Land Land Code: 4167

Non-producing land owned for and operated as a farm or ranch where the total property is valued using the production formula (for example, permanent blow out acres, seep and wasteland) is assigned to this subclass. The carrying capacity of this land must be more than 80 acres per animal unit.

Report the following information:
Number of acres
Land value

Forest Land Land Code: 4177

Land consisting of at least 40 acres of forest land which is subject to a forest management plan and is used to produce tangible wood products that originate from the productivity of the land for the primary purpose of obtaining a monetary profit is assigned to this subclass.

Only properties reported by the forest service on March 1 of each year are assigned to this subclass. Agricultural forest land includes land underlying any residential improvement located on such agricultural land, §§ 39-1-102(1.6)(a)(II), (4.3), and (4.4), C.R.S.

Report the following information:
Number of acres
Land value

Farm or Ranch Residence Imp. Code: 4277

A description of this subclass is located under residential real property.

Manufactured Homes (mobile homes) Imp. Code: 4278

A description of this subclass is located under residential real property.

Farm/Ranch Support Buildings Imp. Code: 4279

Agricultural improvements built for the support, shelter, or enclosure of animals or property used as an integral part of a farm or ranch are assigned to this subclass. Land underlying the support buildings is to be included in the predominant agricultural land subclass. These buildings include, but are not limited to, the following:

• Corrals & holding pens
• Feedlots (farmer)
• Feed mills (located on ag land)
• Hay sheds
• Lean-to buildings
• Livestock barns
• Loafing sheds
• Machinery sheds
• Pole sheds
• Storage bins & granaries

Report the following information:
Improvement value

All Other Agricultural Properties Land Code: 4180 Imp. Code: 4280

Property which does not meet the statutory definition of agricultural land must be classified, valued, and abstracted as “all other property” pursuant to § 39-1-102(1.6)(b), C.R.S. For purposes of identifying these types of properties, the “all other agricultural properties” classification includes greenhouse and nursery production areas used to grow food products, agricultural products, or horticultural stock for wholesale purposes only that originate above the ground. This class of property also includes controlled environmental agricultural facilities. Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 5, Valuation of Agricultural Land, for details on the types of properties to include in this subclass.

Report the following information:
Number of acres
Land value
Improvement value

Agricultural Personal Property Subclass Code and Description

Personal Property - Agribusiness Pers. Code: 4410

Personal property used in conjunction with “all other agricultural” businesses which do not qualify as a farm or ranch is taxable. These include, but are not limited to, the following types of properties:

• Apiaries (bee farms)
• Aquaculture
• Feed lots
• Fur bearing animal farms
• Greenhouses
• Mushroom farms

Report the following information:
Number of schedules
Personal property value

Natural Resources Property

Natural resource properties, other than producing mines or producing oil and gas properties, are classified under this property class. It includes mines excepted under § 39-6-104, C.R.S., and severed mineral interests. Production is considered a leasehold interest attributable to the land. Each of the separate types of property must be assigned to one of the following subclasses:

Natural Resources Real Property Subclass Codes and Descriptions

Coal Land Code: 5110 Imp. Code: 5210

Lands, leaseholds, and improvements used for the production of coal from strip and underground mines are assigned to this subclass.

Report the following information:
Number of mines
Tons of production
Land value
Improvement value

Earth or Stone Products Land Code: 5120 Imp. Code: 5220

Mines and improvements operated for earth and stone products are assigned to this subclass. However, if no production has occurred during the prior year, classify these lands and leaseholds according to surface use. Included in this subclass are:

• Clay
• Dolomite
• Flagstone
• Gravel
• Gypsum
• Peat
• Perlite
• Rock
• Sand
• Shealite
• Stone
• Turquoise
• Volcanic scoria

Report the following information:
Number of operations
Tons of production
Land value
Improvement value

Nonproducing Patented Mining Claims Land Code: 5140 Imp. Code: 5240

Natural resource mining properties for which ownership was granted by the federal government are assigned to this subclass. The mining claim includes both the land surface and minerals in or under the land, with any buildings or improvements. If mining occurs, the annual gross proceeds must be less than $5,000.

Properties used for residential or other non-mining use are classified according to their primary use.

Report the following information:
Number of acres
Land value
Improvement value

Nonproducing Unpatented Mining Claim Improvements Imp. Code: 5250

Under § 3(1)(b), art. X, COLO. CONST., lands associated with nonproducing unpatented mining claims are exempt from taxation. Unpatented mining claims are defined in § 39-6-116, C.R.S.

Improvements located on unpatented mining claims are taxable and are assigned to this subclass. Properties used for residential or other non-mining use are classified according to their primary use.

Report the following information:
Number of structures
Improvement value

Severed Mineral Interests Land Code: 5170

Severed mineral interests are separate ownerships that do not include surface land ownership. All severed mineral interests regardless of probable mineral production are assigned to this subclass.

Report the following information:
Number of acres
Land value

Natural Resources Personal Property Subclass Codes and Descriptions

The equipment, furniture, and machinery used in the operation of the businesses found in the natural resources real property class (excluding producing mines and oil and gas properties) are assigned to the corresponding subclasses:

Coal Pers. Code: 5410

Report the following information:
Number of schedules
Personal property value

Earth or Stone Products Pers. Code: 5420

Report the following information:
Number of schedules
Personal property value

Nonproducing Patented Mining Claims Pers. Code: 5440

Report the following information:
Number of schedules
Personal property value

Nonproducing Unpatented Mining Claims Pers. Code: 5450

Report the following information:
Number of schedules
Personal property value

Producing Mines Property

Mine operations whose gross proceeds during the preceding calendar year have exceeded $5,000 qualify as producing mines pursuant to § 39-6-105, C.R.S. Producing mining operations, except those operations producing minerals excepted pursuant to § 39-6-104, C.R.S., are assigned to this property class. Included in this subclassification are:

• Cadmium 
• Copper 
• Diamonds 
• Gold 
• Iron
• Lead 
• Molybdenum 
• Oil produced from oil shale by surface retort methods
• Silver
• Tin
• Tungsten
• Uranium
• Vanadium
• Zinc

There is no assessment rate applied to producing mines land. The actual and assessed values are the same figure, which is the greater of 25 percent of gross proceeds or 100 percent of net proceeds.

Producing Mines Real Property Subclass Codes and Descriptions

Molybdenum Land Code: 6110 Imp. Code: 6210

Land, buildings, and structures used for mining molybdenum are assigned to this subclass.

Report the following information:
Number of producing mines
Tons of production
Land value (value of product)
Improvement value

Precious Metals Land Code: 6120 Imp. Code: 6220

Mines and improvements that are operated for the production of precious metal ores or stones are assigned to this subclass.

Diamonds Gold Silver

Report the following information:
Number of producing mines
Tons of production
Land value (value of product)
Improvement value

Base Metals Land Code: 6130 Imp. Code: 6230

Land and improvements used for mining the following mineral ores are assigned to this subclass.

[insert table 6.45]

Report the following information:
Number of producing mines
Tons of production
Land value (value of product)
Improvement value

Strategic Minerals Land Code: 6140 Imp. Code: 6240

Land, buildings and structures used primarily for mining of uranium and vanadium ores are assigned to this subclass.

Report the following information:
Number of producing mines
Tons of production
Land value (value of product)
Improvement value

Oil Shale/Retort Land Code: 6150 Imp. Code: 6250

Land and buildings used to produce oil from shale by a surface retort (heating) method are assigned to this subclass.

Report the following information:
Number of operations
Tons of production
Land value (value of product)
Improvement value

Producing Mines Personal Property Subclass Codes and Descriptions

Equipment, furniture, and machinery used by producing mine operators are assigned to the corresponding subclasses:

Molybdenum Pers. Code: 6410

Report the following information:
Number of schedules
Personal property value

Precious Metals Pers. Code: 6420

Report the following information:
Number of schedules
Personal property value

Base Metals Pers. Code: 6430

Report the following information:
Number of schedules
Personal property value

Strategic Metals Pers. Code: 6440

Report the following information:
Number of schedules
Personal property value

Oil Shale/Retort Pers. Code: 6450

Report the following information:
Number of schedules
Personal property value

Oil and Gas Property

Oil and gas lands, leaseholds, improvements, and personal property are assigned to this property class. Oil and Gas leaseholds and lands are assessed at 87.5% for primary production and 75% for secondary/tertiary production.

Assign improvements to the predominant use when both oil and gas are produced from the same well. The unit count denoting the number of wells is assigned to the predominant use. Land, improvements, and personal property used in the refining process are classified as industrial property.

Oil and Gas Real Property Subclass Codes and Descriptions

Producing Oil/Primary Land Code: 7110 Imp. Code: 7210

Leaseholds/land and improvements used for primary oil production are assigned to this subclass.

Report the following information:
Number of wells
Production in barrels
Leaseholds/land value (based on production)
Improvement value

Producing Oil/Secondary Land Code: 7120 Imp. Code: 7220

Leaseholds/land and improvements used for oil production using secondary or tertiary recovery methods or recycling projects are assigned to this subclass.

Report the following information:
Number of producing wells
Production in barrels
Leaseholds/land value (based on production)
Improvement value

Producing Gas/Primary Land Code: 7130 Imp. Code: 7230

Leaseholds/land and improvements used for primary gas production are assigned to this subclass.

Report the following information:
Number of producing wells
Production in thousands of cubic feet (MCF)
Leaseholds/land value (based on production)
Improvement value

Producing Gas/Secondary Land Code: 7140 Imp. Code: 7240

Leaseholds/land and improvements used for secondary or tertiary gas recovery methods or recycling projects are assigned to this subclass.

Report the following information:
Number of producing wells
Production in thousands of cubic feet (MCF)
Leaseholds/land value (based on production)
Improvement value

CO2 (Carbon Dioxide) Land Code: 7145 Imp. Code: 7245

Leaseholds/land and improvements used for naturally occurring CO2 are assigned to this subclass.

Report the following information:
Number of producing wells
Production in thousands of cubic feet (MCF)
Leaseholds/land value (based on production)
Improvement value

Helium Land Code: 7147 Imp. Code: 7247

Leaseholds/land and improvements used for naturally occurring helium are assigned to this subclass.

Report the following information:
Number of producing wells
Production in thousands of cubic feet (MCF)
Leaseholds/land value (based on production)
Improvement value

Oil Shale/In-Situ Land Code: 7150 Imp. Code: 7250

Leaseholds/land and improvements used to produce oil from shale by the in-situ process are assigned to this subclass.

Report the following information:
Number of operations
Production in barrels
Leaseholds/land value (based on production)
Improvement value

Natural Gas Liquids and/or Land Code: 7155 Imp. Code: 7255
Oil and Gas Condensate

Leaseholds/land and improvements used to extract liquid hydrocarbons that are gases at reservoir temperatures and pressures but are separately recovered through condensation or absorption. This subclass is used only for primary or secondary gas wells that separately declare the value of the dry gas and the value of the natural gas liquids as part of the annual oil and gas declaration schedule. For counties that have both primary and secondary gas wells, an additional internal code may be needed in order to account for the different assessment rates (87.5% for primary and 75% for secondary). Any internal codes must be reported under the state equivalent codes (7155 and 7255) on the Abstract. Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 6, Valuation of Natural Resources, for details on this type of product.

Report the following information:
Production in barrels
Leaseholds/land value (based on production)
Improvement value

NOTE: The number of wells is reported as a primary or secondary gas well (7130 or 7140).

Oil and Gas Personal Property Subclass Codes and Descriptions

Equipment, furniture, and machinery used for the exploration or production of all petroleum resources are assigned to the corresponding subclass. When oil and gas are produced from the same well, assign personal property to the predominant use. Oil and gas personal property used in primary or secondary production and processing may include pumping or lifting units, wellheads, heaters/treaters, separators, free-water knockouts, production units, dehydration units, chemical injection pumps, submersible pumps, sucker rods, flowlines, storage tanks, environmental control devices, and other surface equipment.

Oil and gas pipelines, whether used as gathering systems, transmission systems, distribution systems, or any combination thereof, are classified under 7460. Also included under 7460 are compressor stations and processing plants.

Oil and gas skid-mounted or platform rotary drilling rigs are classified under 7470. Truck-mounted drilling rigs are not to be valued by the assessor, as they are considered Special Mobile Machinery (SMM).

Producing Oil/Primary Pers. Code: 7410

Report the following information:
Number of schedules
Personal property value

Producing Oil/Secondary Pers. Code: 7420

Report the following information:
Number of schedules
Personal property value

Producing Gas/Primary Pers. Code: 7430

Report the following information:
Number of schedules
Personal property value

Producing Gas/Secondary Pers. Code: 7440

Report the following information:
Number of schedules
Personal property value

CO2 (Carbon Dioxide) Pers. Code: 7445

Report the following information:
Number of schedules
Personal property value

Helium Pers. Code: 7447

Report the following information:
Number of schedules
Personal property value

Oil Shale/In-Situ Pers. Code: 7450

Report the following information:
Number of schedules
Personal property value

Natural Gas Liquids and/or Oil and Gas Condensate Pers. Code: 7455

Report the following information:
Number of schedules
Personal property value

Pipeline Gathering/Transmission/Distribution Systems Pers. Code: 7460

Report the following information:
Number of schedules
Personal property value

Oil and Gas Rotary Drill Rigs Pers. Code: 7470

Report the following information:
Number of schedules
Personal property value

State Assessed Property

State assessed companies (public utilities) which include railroad companies, airlines, electric companies, small or low impact hydroelectric energy facilities, geothermal energy facilities, biomass energy facilities, wind energy facilities, solar energy facilities (including agrivoltaics and floatovoltaics), rural electric companies, telephone and telegraph companies, gas companies and gas pipeline carriers, domestic water companies selling at retail (except nonprofits), pipeline companies, coal slurry pipelines, and private car line companies are valued by the Property Tax Administrator § 39-4-101(3)(a), C.R.S.

State Assessed v. Locally Assessed

Operating property is assessed by the Administrator. Property that is not part of the operating property can be locally assessed. The details surrounding these properties should be discussed with the State Assessed Section of the Division before any action is taken.

State Assessed Property Subcodes and Descriptions

Real property Code: 8299

Land and improvements owned by a state assessed company is assigned to this subclass.

Report the following information:
Real property value

Personal property Code: 8499

Personal property owned by a state assessed company is assigned to this subclass.

Report the following information:
Personal property value

State Assessed Property Internal Subcodes and Descriptions

The internal codes listed below may be used for more detailed tracking. Values must be reported under the state equivalent codes (8299 and 8499) on the abstract.

State Assessed Renewable Energy – Real and Personal

State Assessed Renewable Energy (EG) 8252

This includes the real property of a renewable energy facility valued as a state assessed public utility under §§ 39-4-102(1)(e) or (1.5), C.R.S.

Examples include: fencing, support structures, improvements, land owned by the facility, etc.

State Assessed Renewable Energy (EG) 8452

This includes the personal property of a renewable energy facility valued as a state assessed public utility under §§ 39-4-102 (1)(e) or (1.5), C.R.S.

Examples include; wind turbines, transmission lines, solar panels, hydroelectric generators, geothermal or biomass electricity generation property, inverters, battery storage, etc.

State assessed renewable energy properties have a temporary reduced assessment rate of 26.4% for property tax years 2022, 2023 and 2024.

Exempt Property

The exempt property portion of the abstract provides for the recording of tax exempt land and improvements. Exempt personal property is no longer tracked on the abstract.

Exempt Real Property Subcodes, Internal Subcodes, and Descriptions

Federal

Residential Property Land Code: 9110 Imp Code: 9210
Non-Residential Property Land Code: 9119 Imp Code: 9219

Land and improvements owned by the United States government are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9110, 9210, 9119, and 9219) on the abstract.

Tie the following codes to the appropriate code listed above.

State

Residential Property Land Code: 9120 Imp. Code: 9220
Non-Residential Property Land Code: 9129 Imp. Code: 9229

Land and improvements owned by the state of Colorado are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9120, 9220, 9129, and 9229) on the abstract.

Tie the following codes to the appropriate code listed above.

County

Residential Property Land Code: 9130 Imp. Code: 9230
Non-Residential Property Land Code: 9139 Imp. Code: 9239

Land and improvements owned by the county are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9130, 9230, 9139, and 9239) on the abstract.

Tie the following codes to the appropriate code listed above.

Political Subdivisions

Residential Property Land Code: 9140 Imp. Code: 9240
Non-Residential Property Land Code: 9149 Imp. Code: 9249

Land and improvements owned by a political subdivision are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9140, 9240, 9149, and 9249) on the abstract.

Tie the following codes to the appropriate code listed above.

Religious Purposes

Residential Property Land Code: 9150 Imp. Code: 9250
Non-Residential Property Land Code: 9159 Imp. Code: 9259

Land and improvements owned by religious organizations are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9150, 9250, 9159, and 9259) on the abstract.

Tie the following codes to residential codes 9150 and 9250

Tie the following codes to non-residential codes 9159 and 9259

*Parking lot value is assigned to the appropriate land use code.

Private Schools

Residential Property Land Code: 9160 Imp. Code: 9260
Non-Residential Property Land Code: 9169 Imp. Code: 9269

Land and improvements owned by private schools are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9160, 9260, 9169, and 9269) on the abstract.

Tie the following code to residential codes 9160 and 9260

Tie the following codes to non-residential codes 9169 and 9269

Charitable

Residential Property Land Code: 9170 Imp. Code: 9270
Non-Residential Property Land Code: 9179 Imp. Code: 9279

Land and improvements owned by strictly charitable organizations are assigned to this subclass. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9170, 9270, 9179, and 9279) on the abstract.

Tie the following codes to residential codes 9170 and 9270

Tie the following codes to non-residential codes 9179 and 9279

All Other

Residential Property Land Code: 9190 Imp. Code: 9290
Non-Residential Property Land Code: 9199 Imp. Code: 9299

Land and improvements owned by miscellaneous organizations are assigned to this subclass. This subclass also includes real property that qualifies for exemption because it is used for governmental purposes and is leased or rented, for at least a one-year term, to the state, a political subdivision, or a state-supported institution of higher education, § 39-3-124(1)(b)(I), C.R.S. This subclass does not include exemptions granted by the Division for religious purposes, charitable purposes, or private schools. Titled mobile homes and manufactured homes with an actual value of $28,000, or less, are reported under 9290. The following internal codes may be used for more detailed tracking. The internal codes must be reported under the state equivalent code (9190, 9290, 9199, and 9299) on the abstract.

Report the following information:
Number of parcels
Land value
Improvement value

Agricultural Property Pers. Code: 9410

CEA facilities:
Any personal property within a facility, whether attached to a building or not, that is capable of being removed from the facility, and is used in direct connection with the operation of a controlled environment agricultural facility, which facility is used solely for planting, growing, or harvesting crops in a raw or unprocessed state.

Report the following information:
Number of schedules
Personal property value

Electric Vehicle (EV) Charging Station: 9420

Personal property for electric vehicle charging stations, as defined in § 39-12-601(6)(a) are exempt from the levy and collection of taxes for tax years 2023-2029.

Colorado Assessment Percentages

Assessors calculate the actual value of property. However, property taxes are based on a property’s assessed value, which is a fixed percentage of the actual value. Assessment percentages differ for residential property, primary production of oil and gas lands or leaseholds, secondary production of these lands or leaseholds, producing mines, and “all other” classifications of property. The General Assembly has the authority to set the assessment rates for all of the classifications of property.

Refer to Chapter 12, Special Topics, for a more complete explanation of the history of the adjustment of the residential rate. It should be noted that the Colorado Constitution prohibits an increase in the assessment rate of any class of property unless the increase is approved at a general election, § 20, art. X, COLO. CONST.

The data below shows the residential rate adjustments as enacted into law from 1982, when the Colorado Constitution was amended to create this requirement.

The following summary lists specific categories of property and their respective assessment percentages.

Addendum 6-A, Property Classes and Subclasses

For a list of property classes and subclasses, see the following chart.

Property Classes and Subclasses

Vacant Land

Real Property:

• 0010 Vacant-Possessory Interest
• 0100 Residential Lots
• 0200 Commercial Lots
• 0300 Industrial Lots
• 0400 PUD Lots
• 0510 < 1.0 Acre
• 0520 1.0 Acre but < 5.0 Acres
• 0530 5.0 Acres but < 10.0 Acres
• 0540 10.0 Acres but < 35.0 Acres
• 0550 35.0 Acres but < 100.0 Acres
• 0560 100.0 Acres +
• 0600 Minor Structures
• 0700 Non-Minor Structures

Residential

Real Property:

• 1020* Residential-Possessory Interest
• 1112/1212 Single Family Residence
• 4277 Farm/Ranch Residence
• 1115/1215 Duplexes-Triplexes
• 1120/1220 Multi-Units (4-8)
• 1125/1225 Multi-Units (9+)
• 1230** Condominiums
• 1135/1235 Manufactured Housing
• 1145/1245 Parsonages
• 4278 Farm/Ranch Mfd. Homes
• 1140/1240 Mfd. Housing Parks
• 1150/1250 Partially Exempt
• 1177/1277 Property Not Integral to Ag Operation
• 1278 Mfd. Home Not Integral to Ag

Commercial

Real Property:

• 2020* Airport-Possessory Interest
• 2021* Entertainment-Possessory Interest
• 2022* Recreation-Possessory Interest
• 2023* Other Comm-Possessory Interest
• 2112/2212 Merchandising
• 2115/2215 Lodging
• 2117/2217 Renewable Energy
• 2120/2220 Offices
• 2125/2225 Recreation
• 2127/2227 Limited Gaming
• 2130/2230 Special Purpose
• 2135/2235 Warehouse/Storage
• 2140/2240 Multi-Use
• 2245** Commercial Condominiums
• 2150/2250 Partially Exempt (Tax. part)

Personal Property:

• 1410 Residential Personal Property
• 2040 Comm PP Possessory Interest
• 2405 Ltd Gaming Personal Property
• 2410 Other Personal Property
• 2412 Lodging Personal Property
• 2415 Renewable Energy Pers. Prop.

Industrial

Real Property:

• 3020* Industrial-Possessory Interest
• 3112/3212 Contracting/Service
• 3115/3215 Manuf./Processing
• 3120/3220 Refining/Milling
• 3125/3225 Refining/Petroleum
• 3230** Industrial Condominiums

Personal Property:

• 3040 Industrial PP-Possessory Interest
• 3410 Industrial Personal Property 

Agricultural

Real Property:

• 4020 Agricultural-Possessory Interest
• 4107 Sprinkler Irrigated Land
• 4117 Flood Irrigated Land
• 4127 Dry Farm Land
• 4137 Meadow Hay Land
• 4147 Grazing Land
• 4157 Orchard Land
• 4167 Farm/Ranch Waste Land
• 4177 Forest Land
• 4279 Farm/Ranch Support Bldgs.
• 4180/4280 All Other Agricultural

Personal Property:

• 4410 Agribusiness Personal Property 

Natural Resources

Real Property:

• 5110/5210 Coal
• 5120/5220 Earth/Stone Products
• 5140/5240 Nonprod. Pat. Mining Claim
• 5250 Nonprod. Unpat. Mining Claim Imps.
• 5170 Severed Mineral Interest

Personal Property:

• 5410 Coal
• 5420 Earth/Stone Products
• 5440 Nonprod. Pat. Mining Claim
• 5450 Nonprod. Unpat. Mining Claim

Producing Mines

Real Property:

• 6110/6210 Molybdenum
• 6120/6220 Precious Metals
• 6130/6230 Base Metals
• 6140/6240 Strategic Minerals
• 6150/6250 Oil Shale/Retort

Personal Property:

• 6410 Molybdenum
• 6420 Precious Metals
• 6430 Base Metals
• 6440 Strategic Minerals
• 6450 Oil Shale/Retort

Oil and Gas

Real Property:

• 7110/7210 Producing Oil/Primary
• 7120/7220 Producing Oil/Secondary
• 7130/7230 Producing Gas/Primary
• 7140/7240 Producing Gas/Secondary
• 7145/7245 Producing CO2
• 7147/7247 Producing Helium
• 7150/7250 Oil Shale/In-Situ
• 7155/7255 Natural Gas Liquids and/or Oil and Gas Condensate

Personal Property:

• 7410 Producing Oil/Primary
• 7420 Producing Oil/Secondary
• 7430 Producing Gas/Primary
• 7440 Producing Gas/Secondary
• 7445 Producing CO2
• 7447 Producing Helium
• 7450 Oil Shale/In-Situ
• 7455 Natural Gas Liquids and/or Oil & Gas Condensate
• 7460 Pipeline Gather/Trans/Dist. Systems
• 7470 Oil/Gas Rotary Drill Rigs

State Assessed

• 8299 Real Property
• 8499 Personal Property
• 8252 Real Renewable Energy
• 8452 Personal Renewable Energy

Exempt

Real Property:

Federal

• 9110/9210 Residential
• 9119/9219 Non-residential

State

• 9120/9220 Residential
• 9129/9229 Non-residential 

County

• 9130/9230 Residential
• 9139/9239 Non-residential 

Political Subdivisions

• 9140/9240 Residential
• 9149/9249 Non-residential

Religious Purposes

• 9150/9250 Residential
• 9159/9259 Non-residential

Private Schools

• 9160/9260 Residential
• 9169/9269 Non-residential

Charitable

• 9170/9270 Residential
• 9179/9279 Non-residential

All Other

• 9190/9290 Residential
• 9199/9299 Non-residential

Agricultural Exempt

Personal Property:

• 9410 CEA facilities
• 9420 EV Charging Station

NOTE: There are internal codes under each subclass. See next page.

Internal Subcodes for State Assessed Properties

*The value listed represents the possessory interest value of land and improvements.

** The value listed represents a total value of the property: land and improvements.

Internal codes must be reported under the state equivalent codes, (8299 and 8499).

Type of Company (Industry Code)

Internal Subcodes for Exempt Properties

Federal: (9110, 9210, 9119, and 9219)

Internal codes must be reported under the state equivalent code.

State: (9120, 9220, 9129, and 9229)

Internal codes must be reported under the state equivalent code. 

County: (9130, 9230, 9139, and 9239)

Internal codes must be reported under the state equivalent code.

Political Subdivisions: (9140, 9240, 9149, and 9249)

Internal codes must be reported under the state equivalent code.

Religious Purposes:

Internal codes must be reported under the state equivalent code.

Residential: (9150 and 9250)

Non-residential: (9159 and 9259)

Parking lot value is assigned to the appropriate land use code.

Private Schools:

Internal codes must be reported under the state equivalent code.

Residential: (9160 and 9260)

Non-residential: (9169 and 9269)

Charitable:

Internal codes must be reported under the state equivalent code.

Residential: (9170 and 9270)

Non-residential: (9179 and 9279)

All Other:

Internal codes must be reported under the state equivalent code.

Residential: (9190 and 9290)

Non-residential: (9199 and 9299)

See ARL Volume 2, Chapter 6 for a listing of these internal code