The filing deadline for currently exempt properties is March 1, 2024. If the property was sold during the current year, the forms must be filed in order to retain exemption prior to the sale.
How to use the Charitable-Residential Property Exemption Forms
Please read this entire section before attempting to complete any of the forms.
The forms listed below are to be completed at the direction of the Division of Property Taxation.
You should be given a three-letter code, either in the literature issued by the Division, or verbally by the examiner assigned to your case.
The forms are Microsoft Excel workbooks or .pdf documents.
If you do not have Microsoft Excel or Adobe Acrobat Reader, contact the Division for hard copies of the forms.
- You will need to enable macros in order for the Excel forms to work properly.
- The forms do not require that users have editor access or that they request editor access in order to be completed.
- Use the forms as they are provided on the links below.
- Do not change them in any way except to input your data.
- Use the macros, as per the instructions, to create additional pages and print the documents.
- Forms that have been altered will not be accepted.
- If the form opens up as a Google document, go to "File," then "Download," then select "Microsoft Excel" and the Excel Spreadsheet will download. Enable all macros for full functionality.
Charitable-Residential Property Forms
Statutory Requirements for Housing Refer to this document to verify whether your facility meets all requirements for the statutes given below.
the name of the form
The property meets the criteria of 39-3-112(3)(a)(II)(A), C.R.S. (housing for low-income elderly/disabled residents).
TRE: The property meets the requirements of 39-3-112(3)(a)(II)(C), C.R.S. (housing for residents who were formerly homeless or abused), but may also have residents who are elderly or disabled, who were not homeless or abused prior to occupying the property.
AME: The property meets the criteria of 39-3-112(3)(a)(II)(A), C.R.S. (housing for low-income elderly/disabled residents). The property is also a "low income household residential facility" pursuant to 39-3-112 (3)(a)(II)(D), C.R.S. (housing for families whose income is less than 30% of area median income, who pay less than 30% of their income for rent and utilities). For these units, a Worksheet for Qualification Pursuant to 39-3-112 (3)(a)(II)(D), C.R.S.
MCE: The property meets the criteria of 39-3-109(1)(b), C.R.S. (housing for residents who are required by a physician to live in this type of facility in order to receive care or treatment; the owning organization must be a licensed healthcare facility or institution for physical or mental disabilities). Residents who are physician-referred should also complete a Certificate of Medical Condition and have the form completed by their physician. The property also meets the criteria of 39-3-112(3)(a)(II)(A), C.R.S. (housing for low-income elderly/disabled residents). If the property is exclusively dedicated to housing only people who are receiving care or treatment, make a note to this effect and submit with your filing. The DPT will review whether you might be able to use simpler forms in the future.
AMI: The property is occupied by residents who meet the criteria of 39-3-112 (3)(a)(II)(D), C.R.S. (housing for families whose income is less than 30% of area median income, who pay less than 30% of their income for rent and utilities), and the owner is organized in such a way that only such residents may qualify. This is very rarely used.
FSF: The property meets the criteria of 39-3-112(3)(a)(II)(B), C.R.S. (housing single parent families only, the facility must also be a licensed daycare center, and counseling must be provided to the residents).This is also very rarely used.
Declaration of Tenant Status and Income:This form may be used by owners of properties which do not certify resident incomes for HUD or other purposes.