State of Colorado
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STATE OF COLORADO UNION AND CONSTITUTION 2005 THIRTY-FIFTH ANNUAL REPORT TO THE GOVERNOR AND THE GENERAL ASSEMBLY Department of Local Affairs Division of Property Taxation Colorado Department of Local Affairs Barbara Kirkmeyer, Acting Executive Director DIVISION OF PROPERTY TAXATION JoAnn Groff Property Tax Administrator Bill OmM ComMw April 30, 2006 The Honorable Bill Owens Governor of Colorado and The General Assembly of the State of Colorado 200 E. Colfax Avenue Denver, CO 80203 Governor Owens and Members of the General Assembly: We are submitting the Thirty-Fifth Annual Report in compliance with 39-2- 119, C.R.S. In addition to providing listings of assessed values in the counties and property tax revenues of the local taxing jurisdictions, the report contains statistical and summary information. Respectful submitted, *$ 131 3 Sherman, Room 41 9, Denver, CO 80203, (303) 866-2371 TDD (303) 866-5300 FAX (303) 866-4000 E-Mail [email protected] REQUEST FOR ADDITIONAL COPIES OF 2005 ANNUAL REPORT State of Colorado Date ______________________ Division of Property Taxation Department of Local Affairs 1313 Sherman St., #419 (303) 866-2371 Denver, CO 80203 One copy of the 2005 Annual Report is provided free to your company or organization. Each additional copy is $10.00. Make checks payable to State of Colorado, Department of Local Affairs. Name _____________________________________________________________________ Company/Organization _______________________________________________________ Address ___________________________________________________________________ City ______________________ State_______ Zip_________ Phone No._______________ 2005 Annual Report ___________ No. Copies_________ $10 each $__________________ Amount Enclosed Previous years reports: (NOTE: No 1987 reports are available) ___________________________ _________________ ____________________________ Year No. of Copies 1 Free $10 each additional * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * NOTICE To receive a copy of the 2006 State of Colorado Property Tax Annual Report detach and return the request card below. No 2006 report will be forwarded without this request on file. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Division of Property Taxation Date_____________________ 1313 Sherman St., #419 Denver, Co 80203 REQUEST FOR DPT THIRTY-SIXTH ANNUAL REPORT (2006) The Annual Report is available on compact disk (CD) or in printed format. In addition, it can be found on our web site at: www.dola.state.co.us/propertytax/index.htm. Please choose: Paper Copy _____ or CD _____ Please send the 2006 Annual Report to the Governor and the General Assembly to: Name _____________________________ Organization ____________________________ Address ____________________________________ Phone_________________________ City ________________________________State ________ Zip Code _________________ Place Postage Here Division of Property Taxation 1313 Sherman St., #419 Denver, CO 80203 TABLE OF CONTENTS SECTION I PAGE STATE AND COUNTY ADMINISTRATION State Agencies 3 County Assessors 4 SECTION II ADMINISTRATION COLORADO PROPERTY TAXES Overview 7 Taxing Entities 7 State Board of Equalization 7 Membership 7 Duties and Responsibilities 7 2005 Enforcement and Repayment Actions 8 2004 Enforcement and Repayment Actions 9 2003 Enforcement and Repayment Actions 9 2002 Enforcement and Repayment Actions 9 2001 Enforcement and Repayment Actions 9 2000 Enforcement and Repayment Actions 10 1999 Enforcement and Repayment Actions 10 1998 Enforcement and Repayment Actions 10 Division of Property Taxation 11 2005 Value Information 12 Residential Assessment Rate 17 Shift of Assessed Values and Tax Burden 20 Protests, Appeals & Abatements 23 Abatements, Refunds and Cancellations of Taxes Reported by Treasurers for 2005, 2003 and 2001 24 Senior Citizen Exemption 27 Agricultural Timberland 28 Possessory Interest 29 2005 PROPERTY TAX LEGISLATION Senate Bills 37 House Bills 42 SECTION III ASSESSED VALUATION ABSTRACT DATA Abstract for Years 1870 through 2005 48 Abstract Data by Class of Property 50 Abstract Data for Type of Property 51 SECTION IV REVENUE DERIVED FROM PROPERTY TAX By Years 1935 through 2005 54 Revenue Analysis for 2005 55 Distribution of Revenue 56 SECTION V PUBLIC UTILITIES ASSESSED BY STATE Assessed Valuation Comparison by County 2004 to 2005 58 Assessed Valuation Comparison by Company 2004 to 2005 60 Summary of Utility Valuations 2005 74 SECTION VI TAXABLE REAL AND PERSONAL PROPERTY ASSESSED BY COUNTIES Vacant Land 81 Residential 95 Commercial 115 Industrial 137 Agricultural 148 Natural Resources 164 Producing Mines 174 Oil and Gas 177 State Assessed 184 County Valuation by Classes 2005 to 2004 186 School Districts Assessed Valuation by Class by County 190 Total School District Assessed Valuation by Class 198 Cities and Towns Assessed Valuation by County 202 Cities and Towns Assessed Valuation by Class 212 SECTION VII EXEMPT REAL AND PERSONAL PROPERTY BY CLASS AND COUNTY Exempt Property by Type 217 Exempt Property by Subclass 246 SECTION VIII SUMMARIES OF ASSESSMENTS FOR ALL PROPERTIES Summary of Taxable & Exempt Property Valuations 2005 252 Summary of Taxable & Exempt Property Valuations 2004 254 SECTION IX LOCAL GOVERNMENT CORPORATIONS Active Colorado Municipalities 258 In-Active Colorado Municipalities 262 Local Improvement and Service Districts 263 Colorado Local Governments 294 SECTION X CERTIFICATION OF LEVIES AND REVENUES BY COUNTY Adams 298 Fremont 470 Morgan 604 Alamosa 316 Garfield 476 Otero 610 Arapahoe 320 Gilpin 482 Ouray 614 Archuleta 342 Grand 486 Park 618 Baca 346 Gunnison 492 Phillips 624 Bent 352 Hinsdale 498 Pitkin 628 Boulder 356 Huerfano 502 Prowers 636 Broomfield 368 Jackson 506 Pueblo 642 Chaffee 376 Jefferson 510 Rio Blanco 648 Cheyenne 380 Kiowa 526 Rio Grande 654 Clear Creek 384 Kit Carson 530 Routt 658 Conejos 388 Lake 536 Saguache 666 Costilla 394 La Plata 540 San Juan 670 Crowley 398 Larimer 546 San Miguel 674 Custer 402 Las Animas 560 Sedgwick 680 Delta 406 Lincoln 564 Summit 684 Denver 412 Logan 570 Teller 690 Dolores 420 Mesa 576 Washington 696 Douglas 424 Mineral 584 Weld 702 Eagle 440 Moffat 588 Yuma 720 Elbert 450 Montezuma 592 El Paso 456 Montrose 598 SECTION XI REVENUE AND LEVY Revenue for All Purposes 726 Total Revenue and Average Mill Levy by County 730 Total Valuation of School Districts 732 Total Valuation of Municipalities 736 Petition for Abatement and Refund 744 SECTION XII REVENUES BY TAXING CLASSIFICATION 2005 Property Tax Revenues by Taxing Classification 746 2005 Percent Property Tax Revenues by Taxing Classification 748 2005 County Property Tax Revenues by Type of Expenditure 750 2005 Percent County Property Tax Revenues by Type of Expenditure 752 2005 County Property Tax Mill Levies by Type of Expenditures 754 2005 Special District Property Tax Revenues by Type of District by County 756 2005 Percent Special District Property Tax Revenues by Type of District by County 758 Section I State and County Administration STATE AND COUNTY ADMINISTRATION STATE AGENCIES PROPERTY TAX YEAR 2005 DEPARTMENT OF LOCAL AFFAIRS Michael L. Beasley Executive Director DIVISION OF PROPERTY TAXATION Mary E. Huddleston Property Tax Administrator DIVISION OF LOCAL GOVERNMENT Barbara Kirkmeyer Director ADVISORY COMMITTEE TO THE PROPERTY TAX ADMINISTRATOR Don Bain, Chairman Edward Bosier Naomi Keys Pat Richards Doralyn Genova STATE BOARD OF EQUALIZATION Lyle Kyle, Chairman, Appointee of Governor Romer Heather Witwer, Vice Chairman, Designee of Governor Owens JoAnn Groff, Appointee of Governor Romer Michael Schuster, Designee of the President of the Senate, Joan Fitz-Gerald Rep. Val Vigil, Designee of the Speaker of the House, Andrew Romanoff COUNTY ASSESSORS Cty No County County Seat Assessor 1 Adams Brighton 80601 Gilbert Reyes 2 Alamosa Alamosa 81101 Sandra Hostetter 3 Arapahoe Littleton 80166 Edward Bosier 4 Archuleta Pagosa Springs 81147 Keren Prior 5 Baca Springfield 81073 Gayla Thompson 6 Bent Las Animas 81054 Guy Wagner 7 Boulder Boulder 80306 Cindy Dominico 80 Broomfield Broomfield 80020 Vickie Brown 8 Chaffee Salida 81201 Joann C. Boyd 9 Cheyenne Cheyenne Wells 80810 Allen D. Peterson (Deceased) Ambie Cullens (Appointed) 10 Clear Creek Georgetown 80444 Diane Settle 11 Conejos Conejos 81129 Naomi Keys 12 Costilla San Luis 81152 R. Thomas Aragon 13 Crowley Ordway 81063 Warren H. Davis 14 Custer Westcliffe 81252 J. D. Henrich 15 Delta Delta 81416 Cheryl Goad 16 Denver Denver 80202 John Ragen 17 Dolores Dove Creek 81324 Christy Vinger 18 Douglas Castle Rock 80104 Nikki Hoy 19 Eagle Eagle 81631 Joyce Mack 20 Elbert Kiowa 80117 Laura Forbes 21 El Paso Colorado springs 80903 John Bass 22 Fremont Canon City 81212 Jim Deatherage 23 Garfield Glenwood Springs 81601 Shannon Hurst 24 Gilpin Central City 80427 Anne Schafer 25 Grand Hot Sulphur Springs 80451 Stuart Findley 26 Gunnison Gunnison 81230 Judy Smith 27 Hinsdale Lake City 81235 Amy B. Wilcox 28 Huerfano Walsenburg 81089 Louise Sandoval 29 Jackson Walden 80480 Kerry Moran 30 Jefferson Golden 80491 J. Kevin McCasky 31 Kiowa Eads 81036 Penny D. Weirich 32 Kit Carson Burlington 80807 Abbey Mullis 33 Lake Leadville 80461 Howard Tritz 34 La Plata Durango 81301 Craig Larson 35 Larimer Fort Collins 80522 Larry Johnson 36 Las Animas Trinidad 81082 Dan Espinoza 37 Lincoln Hugo 80821 Estelle Thaller 38 Logan Sterling 80751 Ann Rogers 39 Mesa Grand Junction 81501 Curtis Belcher 40