Online Filing Available
Note: If you would like to file your annual report online, you will need your file number and PIN. This information can be found on the annual report that was issued by the division of property taxation. Please note that the file number remains the same, but the PIN is updated each year.
Frequently Asked Questions
Who must file the annual report?
The law requires every owner of real or personal property that has been granted exemption by the Property Tax Administrator to file an annual report. However, owners of those properties exempted under the "Fraternal/Veterans' Organizations" statute, (39-3-111), may be able to complete only a portion of the Annual Report and return the form to the Division without a filing fee. See the next section on this form, "Determining Whether You Need to Pay the Filing Fee.”
What is the filing deadline?
Each report must be filed by April 15, 2024 with a $75 filing fee; or between April 16, 2024 and July 1, 2024, with a $250 fee. If you are eligible to file the report without a filing fee the report must be filed by July 1, 2024. Mailed reports are considered filed on the date they are postmarked. Online filings must be submitted by midnight of the deadline day.
How do I make out the check?
Make checks or money orders payable to Colorado Department of Local Affairs. Write the file and report number(s) on your check. Remove the check stub. Please attach the check or money order to the annual report(s) with a paper clip. Do not send cash or credit card information. If you have more than one report, you may pay for all with a single check. The canceled check, with file and report numbers on it, will serve as your receipt.
Online filing allows you to pay with a credit card or e-check. (There may be a processing fee.)
Where should I mail the report?
Division of Property Taxation
1313 N. Sherman Street, Room 419
Denver, CO 80203
If you would like verification that your report has been mailed on time, we suggest you send it by certified mail. We do not send a confirmation of your filing.
What if the property has been sold?
If sold during 2024, you must file this report with the appropriate fee, if any, to retain your exemption up to the date of sale.
If sold prior to 2024, return the report without a fee and state when the property was sold.
What happens if I miss the filing deadline?
If you do not submit your 2024 Annual Report by July 1, 2024, your exemption will be forfeited. To regain the exemption from the forfeiture date, you will have to file a new application and petition the State Board of Equalization for a waiver of the filing deadline. If you file a new application after forfeiture, and we grant exemption, it will only be effective from the date the new application is filed.
Determining Whether You Need to Pay the Filing Fee
Go to Section 6 on the Annual Report form and answer Sections 6-A and 6-B and 6-C. Be sure that the calculations you make in Sections 6-C include uses of the property by all users other than the owner during the previous calendar year. If any of the users used only a portion of the property, you should use the following formula to adjust those hours of use:
Hours of use X Square footage of area used Total square footage of building = Adjusted hours of use
If you answered "Yes" to either Number 1 or 2 of Section 6-C, sign at the bottom of that page and mail it to the Division of Property Taxation without a fee. By signing this page the owner declares the property was used for less than 208 hours or the use of the property by others resulted in less than $25,000 in gross rental income to the owner.
If you answered "No" to both Numbers 1 and 2 of Section 6-C, you must continue to Section 7.
If you are directed to complete Section 7, please read "Determining Whether a Use is for an Exempt Purpose" on the back of this instruction sheet prior to answering the questions. Be sure the calculations you make in Section 7-A include only uses for non-exempt purposes.
If you answered "Yes" to either Number 1 or 2 of Section 7-A, complete Sections 7-B and 10 and mail the form to the Division of Property Taxation without a fee. If you answered "No" to both Numbers 1 and 2 of Section 7-A, you must complete the rest of the form (including Sections 8, 9 and 10), and mail this form to the Division of Property Taxation with the appropriate fee, as indicated above.
If you must complete Section 7-B, please be sure to list only uses for exempt purposes. If you must complete the entire form, please read the instructions for each section as set out on this Instruction Sheet. (OVER)
Determining Whether a Use is for an Exempt Purpose
Here are some simple guidelines for determining whether a use is for exempt purposes:
- For-profit uses cannot be considered exempt.
- Nonprofit uses for religious purposes are exempt. (C.R.S. 39-3-106)
- For a school to qualify as an exempt user it must have a curriculum comparable to that of a publicly supported school and must require daily attendance (C.R.S. 39-3-107), or must meet the requirements of C.R.S. 39-1-102 (15.5)(a)(II).
- For a charitable organization to qualify, it must provide a gift to an indefinite number of persons, and the primary benefit must not accrue to the organization's members. (C.R.S. 39-3-108 to 39-3-113.5)
- Any income received for the use of the property from non-related users cannot exceed $1.00 per year plus an equitable portion of the operating and maintenance expenses. This restriction does not apply to religious or governmental users. (C.R.S. 39-3-116 (2)(c) and Rule V.B.3., 8 CCR 1304-2)
The above guidelines are not all inclusive. If you have any questions regarding whether a particular user/use is using your property for an exempt purpose, please feel free to contact our office at 303-864-7780.
Instructions by Section
Section 1: Owner Name and Mailing Address
This is the owner’s address for official correspondence from our office. Review and make corrections as necessary. It is the owner’s responsibility to notify us of address changes. If the owning organization's name has been changed, please provide documentation, such as a Certificate of Amendment from the Colorado Secretary of State’s Office. (Such certificates should also be recorded in any county where the organization owns real property.)
If your organization has recently acquired the property from the owner listed in this space, do not file this form. Contact the Division at 303-864-7780 and have the form handy.
Section 3: Legal Description of Exempt Property
Review the legal description. It may be in abbreviated form, but generally it should be the same as it appears on the records of the county assessor. If it does not sufficiently identify the property, explain any corrections needed, but do not add property. If your organization has acquired additional land and/or buildings, or has acquired personal property at additional locations, you must file an Application for Exemption form for that additional property. Under the legal description is the parcel address. Make corrections as needed.
Section 4: Estimated Exempt Property Values
This reflects the estimated market value of the property as of our last update. These values are estimates only. If you wish, you may update the values. As the values are estimates we suggest you indicate only changes of 10% or more. If your exemption is for personal property only and the value of your personal property is under $52,000 and will stay under that amount, you are exempt under C.R.S. 39-3-119.5. If this applies to you, call our office at 303-864-7780. Personal property includes, for example, office equipment and furniture. Real property refers to land and structures.
Section 5: Contact Information
Enter the name, number, and email address of a person with authority to answer questions regarding the property.
Sections 6 & 7: Fraternal/Veterans’ Organization Declaration
For 6-A, state whether the owner is using the property for fraternal or veterans’ organization purposes. For 6-B state whether this property or any part of it is used exclusively by anyone other than the owner during the previous year. Check the appropriate boxes in 6-C to determine if the rest of the report must be completed. For 7 A and B, see the section entitled ”Determining Whether You Need to Pay the Filing Fee” on the front of this instruction sheet.
Section 8: Description and Use of the Property
List each building on the subject property and describe all uses of each building during the previous calendar year. If the exemption, as stated in Section 3, is for "Personal Property Only", so state and list all uses of that personal property. If any part or all of the property is not being used, please explain and include the date of last use.
Section 9: Use of the Property by Anyone Other than Owner
Complete this section if this property was used by any person or organization other than the owner during the previous calendar year.
Section 10: Other Income Derived from the Property
State the amount of any other income received that has not been listed in any previous section.
Section 11: Signature and Verification
This report must be signed, under penalty of perjury in the second degree, by the owner or an authorized agent of the owner. In addition to the signature, type or print the name of the person signing the report, the person’s title, and the date signed.
- Please notify us immediately of mailing address changes to ensure timely delivery of official correspondence.
- If you have additional questions, call our office at 303-864-7780. Please have your file number and report number handy. They are in the upper right hand corner of the annual report.