HomeMy WebLinkAboutBOCC Packet 11032010 Abatement PetitionsAGENDA ITEM SUMMARY
REGULAR MEETING DATE: November 3, 2010
AGENDA ITEM TITLE: Resolution Superseding Resolutions No. 15-1994 and No. 024-
2002, Authorizing the County Assessor to Review and Settle
Abatement Petitions for Tax Abatement or Refund in the Amount
of Ten Thousand Dollars $ 10,00 or Less Filed After January 1,
2001
STAFF RESPONSIBLE: Jeanette Jones, Deputy County Clerk
ISSUE STATEMENT: The State of Colorado Division of Property Taxation has advised us that
Section 1 of House Bill 10-117 amends § 3 9-1- 13 by raising the abatement and refund amount that
may be approved by the Board of County Commissioners (without review by the Property Tax
Administrator) from $1,000 to $10,000. The bill also provides that upon authorization y the board,
the assessor may review and settle (with written mutual agreement of the petitioner) abatement
ent
petitions in an amount of $10,000 or less.
BACKGROUND: Pursuant to Resolutions No. 15-1994 and No. 024-2002, the assessor is
authorized to review and settle petitions in an amount of 1,000 which reduced the number of
abatements corning to the board on the consent agenda. If the board chooses to authorize the
assessor to review and settle petitions in an amount not to exceed $10,000 this will result in even
more petitions not being placed on the agenda.
BUDGETARY IMPACT: None.
RECOMMENDED BOCC ACTION: Motion to approve the resolution authorizing the
assessor to review and settle (with written mutual agreement of the petitioner) petitions for tax
abatement or refund in an amount not to exceed $ 10,000.
ATTACHMENTS: 1 Letter from the State of Colorado, Department of Revenue, Liquor
License Authority
1
State of Colorado
Bill Ritter, Jr'., Governor
Department of Local, Affairs
Susan Kirkpatrick, Executive Director
DIVISION of PROPERTY TAXATION
o r n Groff, Property Tax. Administrator
TO: County Assessors
FROM: JoAnn Groff
PropertyTax Administrator
SUBJECT: House x i. 4 (Section 1)
Changes to Abatement and Refund Procedures
DATE: June 21, 2010
DISTRIBUTION: Review with appropriate staff
MEMORANDUM
Section I of House Bill 10-1117 amends § 39-1-113 by raising the abatement and refund amount
that may be approved by. the Board of County Commissioners (without review by the Property
Tax Administrator) from $1,000 to $10,000. The bill also provides that upon authorization b
the Board of County Commissioners, the assessor may review and settle (with written mutual
agreement of the petitioner) abatement petitions in an amount of 10, 00 or less.
Please note that the effective date of the bill is August 11, 2010, with provisions of the bill
applying to abatement petitions filed after January 1, 2011. Assessors may wishto schedule a
meeting with the county commissioners to discuss a formal resolution that would provide for the
abatement authorization described above.
If you have any questions regarding this matter, please contact Janeen Ogden at - 6- 1 or
laneen.o den Mstate.co.usi
1313 Sherman,Room 49, Denver, CO 80203, (303) -371
1iiip 11dolhi.co1orado pv FAX (303) -400O
A RESOLUTION OF THE BOARD OF COUNTY COMMISSIONERS OF PITKIN
COUNTY, COLORADO, O, SUPERSEDING RESOLUTIONS NO. 15-1994 AND NO.
2 AUTHORIZING G THE COUNTY ASSESSOR TO REVIEW 1EW AND SETTLE
PETITIONS FOR TAX ABATEMENT OR REFUND IN THE AMOUNT OF TEN
THOUSAND DOLLARS ($10,000) OR LESS FILED AFTER JANUARY Y , 2011
RESOLUTION NO. , 2010
RECITALS:
1. Pursuant to C.R.S. § 39-10-114, the Board of County Commissioners (BOCC)
conducts hearings on all petitions for tax abatement or refund, at which hearings the
BOCC reviews and makes a determination of the petition submitted.
2. The BOCC approved Resolution No. 15-1994 and Resolution No. 024-2002, which
authorized the County Assessor to review and settle certain petitions for tax abatement
or refund in the amount of $1,000 or less per tract, parcel, tot of land, or schedule of
personal property.
3. Section 1 of House Bill 10-1117 amends C.R.S. § 39-1-113 by raising the abatement
and refund amount that may be approved by the BOCC (without review by the Property
Tax Administrator) from $1,000 to $10,000.
. House Bill 10-1117 further provides that upon authorization by the BOCC, the
County Assessor may review and settle (with written mutual agreement of the petitioner)
abatement petitions in the amount of $10000 or less per tracts, parcel, lot of land, or
schedule of personal property, applying to abatement petitions filed after January 1
2011.
. The BOCC recognizes that such a delegation of authority would allow the BOCC to
attend to other matters of government, s well as expedite the assessment appeal
process.
NOW THEREFORE, BE IT RESOLVED BY THE BOARD OF COUNTY
COMMISSIONERS OF PITKIN COUNTY, that the County Assessor is utf riz d to
review petitions for property tax abatement or refund in the following wing manner:
1. The County Assessor shall review all petitions filed for tax abatement in the
amount of $10,000 or less per tract, parcel, lot of land or schedule of personal property.
2. Any such petition for tax tem nt or refund in the amount of $10,000 or less
per tract, parcel, lot of land or schedule of personal property, may be settled by written
mutual agreement between the taxpayer and the County Assessor.
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3. The County Assessor shall order the abatement of taxes pro rata for all levies
applicable to such property or shall order the refund of all taxes pro rata by all taxing
jurisdictions receiving payment thereof.
4. No hearing shall be required for any abatement or refund agreed upon and
settled by the County Assessor and the taxpayer.
5. This is resolution shall supersede Resolutions No's 15-1994 and 024-2002.
i(
INTRODUCED, FIRST READ, AND APPROVED ON THE 3RD DAY OF NOVEMBER,
2010.
PITKIN COUNTY BOARD OF
COUNTY COMMISSIONERS
ATTEST:
By:
Jeanette Jones George Newman, Chair
Deputy County Clerk
APPROVED AS TO FORM:
Date:
APPROVED:
John Ely, County Attorney Phylis Mattice,interim County Manager