Title 39
Property Tax Work Off For Elderly
ARTICLE 3.7
39-3.7-101. Definitions.
As used in this article, unless the context otherwise requires:
(1) “Homestead” means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure.
(1.5) “Person with a disability” means any person with a physical impairment a or an intellectual and developmental disability as defined in section 25.5-10-202, C.R.S.
(2) “Property tax work-off program” means any program established pursuant to the provisions of this article.
(3) “Real property taxes” means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable, by law, at the annual real estate tax sale.
(4) “Taxing entity” means any county, city and county, city, town, school district, or special district within the state of Colorado.
39-3.7-102. Property tax work-off program – creation – terms.
(1) Any taxing entity that levies and collects real property taxes may establish a property tax work-off program in accordance with this article 3.7 that allows any taxpayer who is sixty years of age or older, is a first responder with a permanent occupational disability as defined in section 33-4-104.5(2), or who is otherwise a person with a disability to perform work for the taxing entity in lieu of the payment of any real property taxes, or any portion thereof, due and owing on the homestead of such taxpayer for any given property tax year.
(2) In order to qualify for participation in any property tax work-off program created pursuant to the provisions of this article, the following requirements shall be satisfied at the time the application is filed and so long thereafter as the taxpayer may participate in such property tax work-off program:
(a) The property on which the property taxes are due and owing is the homestead of the taxpayer making application.
(b) The taxpayer making application must, singly or jointly with another person residing in the homestead, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale; except that nonresidence of the joint owner in the homestead because of ill health of the joint owner shall not prevent the taxpayer from meeting the requirements of this paragraph (b).
(c) The property on which the property taxes are due and owing is not income-producing.
(3) The number of hours of work to be performed by a taxpayer pursuant to any property tax work-off program shall be based upon the calculation of the amount of property taxes, or portion thereof, to be worked off divided by the minimum wage as set by federal law.
(4) A property tax work-off program shall be created upon the adoption of a resolution or ordinance, whichever is appropriate, by the governing body of such taxing entity. Such resolution or ordinance shall be in accordance with the provisions of this article and shall include, but shall not be limited to, the following: Procedures for application for participation in such property tax work-off program; the maximum number of taxpayers allowed to participate in such property tax work-off program; procedures for verification of work performed; procedures for the issuance of checks to taxpayers for the amount of property tax worked off by such taxpayers pursuant to such property tax work-off program; and such other provisions which such taxing entity deems reasonable and necessary for the implementation and operation of such property tax work-off program.
(4.5) For each property tax year in which a taxpayer participates in a property tax work-off program pursuant to the provisions of this section, the taxing entity which has established such program shall issue a check or checks to such taxpayer which shall be made payable only to the appropriate county treasurer. The taxpayer shall be responsible for the delivery of the check or checks to the county treasurer in order for such amount to be credited to the property tax which is due and owing on the homestead of the taxpayer for such property tax year.
(5) Any taxing entity which establishes a property tax work-off program pursuant to the provisions of this article shall make information regarding such program available to the taxpayers of the taxing entity.
(6) Any taxpayer who is a first responder with a permanent occupational disability as defined in section 33-4-104.5(2) or who is otherwise a person with a disability and who applies to participate in a property tax work-off program pursuant to this article 3.7 shall, upon application, submit either a signed and dated letter from the fire and police pension association verifying that the taxpayer is a first responder with a permanent occupational disability or a signed and dated letter from a Colorado licensed health care professional verifying that the taxpayer is a person with a disability. Any taxing entity that establishes a property tax work-off program pursuant to this section has the authority to further define the term “person with a disability” for purposes of determining eligibility for the property tax work-off program. The definition may restrict, but must not expand, the class of individuals who are eligible to participate in the property tax work-off program pursuant to this section.