Instructions and FAQs for Annual Report for Exempt Property Religious Purposes

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.

What is the 2023 filing deadline?

Each report must be filed by April 17, 2023 with a $75 filing fee; or between April 18, 2023 and July 1, 2024, with a $250 fee. Your 2023 report will not be accepted if your 2022 report has not yet been filed. Mailed reports are considered filed on the date they are postmarked. Online filings must be submitted by midnight of the deadline day.

What is the 2024 filing deadline?

Each report must be filed by April 15, 2024 with a $75 filing fee; or between April 16, 2024 and July 1, 2025, with a $250 fee. Your 2024 report will not be accepted if your 2023 report has not yet been filed. 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.

For the 2023 report, what if the property has been sold?

If sold during 2023, you must file this report with the appropriate fee to retain your exemption up to the date of sale.

If sold prior to 2023, return the report without a fee and state when the property was sold.

For the 2024 report, what if the property has been sold?

If sold during 2024, you must file this report with the appropriate fee 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 2023 filing deadline?

If you do not submit your 2023 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.

What happens if I miss the 2024 filing deadline?

If you do not submit your 2024 Annual Report by July 1, 2025, 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.

Instructions by Section

Section 1: Owner Name and Mailing Address

This is the owner’s address for official correspondence from our office. Review the Owner Name and Mailing Address, and make corrections as necessary. It is the owner’s responsibility to notify us of address changes. If the owner’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, please do not file this form. Exemption does not transfer from one owner to another. Your organization must obtain its own exemption for the property. Application forms are available online.

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 real property (land and/or buildings), or has acquired personal property at additional locations, you must file an Application for Exemption for that additional property. Under the legal description is the parcel address. Make corrections as needed.

2023 Section 4: Estimated Exempt Property Values

This reflects the 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.

2024 Section 4: Estimated Exempt Property Values

This reflects the 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

Give the name, daytime phone number, and email address (optional) of a person with authority to answer questions about the property.

Section 6: Declaration of Religious Mission and Purposes

Provide a declaration of your organization's religious mission and purposes. This is NOT the same as the uses of the property, which should be listed in Sections 7, 8 and/or 9. This declaration must be provided every year and must be written on or attached to each Annual Report. You may have this in your Articles of Incorporation or other governing documents.

Section 7: Uses of Property in Furtherance of Owner’s Religious Mission

List all uses of the subject property during the previous calendar year, including uses by your own organization, which you consider to be in furtherance of your organization's religious mission and purposes. These uses must be nonprofit but may be uses by someone other than the owner. This list must include the name of each user and a brief description of their use(s). The owner need not list each participant of the owner's services and ceremonies. Please be more specific than "religious worship" or "religious purposes.” Do not reference an attachment unless it refers specifically to this property.

Section 8: Nonprofit Uses NOT in Furtherance of Your Religious Mission and Purposes

List all uses of the property during the previous calendar year for nonprofit school, charitable or religious purposes, but which are not claimed to be part of the owner's religious mission. You must include both the name of the user and a brief description of the use. Do not reference an attachment unless it refers specifically to this property.

Please include the number of uses, the number of hours per use, the square footage of area used, and the total amount for the year that the owner received from each user in the columns on the right hand side.

Here are some guidelines for determining whether a use is for exempt purposes:

• For-profit uses cannot be considered exempt and should be reported in section 9.
• Not-for-profit 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, or must meet the requirements of 39-1-102 (15.5)(a)(II). (C.R.S. 39-3-107 and 39-3-102(15.5))
• For a charitable organization to qualify as an exempt user, 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 through 39-3-113.5)
• Rental income received from nonprofit 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.) If this amount is exceeded, that use should be listed under Section 9. (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 qualifies as exempt, please feel free to contact our office at 303-864-7780.

Section 9: Uses of Property for Non-Exempt Purposes

List all non-qualifying uses of the property during the previous calendar year. Please include the number of uses, the number of hours per use, the square footage of area used, and the total amount for the year that the owner received for each user in the columns on the right hand side as you may have done in Section 8.

Section 10: Gross Income Derived from Unrelated Trade or Business

State the gross amount of unrelated trade or business income received by the owner from the use of this property during the previous calendar year. This is income from businesses that are not related to your exempt purposes. See Sections 511 to 513 of the Internal Revenue Code for further explanation.

Section 11: Other Income Derived from the Property

State the amount of any other income received that has not been listed in any previous section. You do not need to include tithes or other religious offerings.

Section 12: 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 complete every section. Incomplete responses could result in this report being returned to you.
• 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.