To: Board of County Commissioners
Through: Ron Carl, County Attorney
Prepared By:
prepared
Karen Thompsen, Sr. Paralegal, County Attorney’s Office
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Subject:
title
2024 Board of Equalization Qualifying Senior Citizen Property Tax Exemption-Best
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Purpose and Request:
recommended action
The purpose of this request is for the adoption of a resolution approving the 2024 Board of Equalization Qualifying Senior Citizen Property Tax Exemption decision as recommended by an appointed independent referee.
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Background and Discussion: Pursuant to C.R.S. §39-8-101, the Board of County Commissioners comprises the County Board of Equalization. Pursuant to C.R.S. §39-6-206(2)(a) the County Board of Equalization is required to hear senior citizen property tax exemption applications denied by the County Assessor. Pursuant to C.R.S. §39-3-206(2)(b), the Board of County Commissioners appointed an independent referee to conduct the hearing on an appeal of the decision of the County Assessor. The appointed referees’ recommendation has been made after a hearing.
It is recommended by the independent referee that the appeal of the petitioner listed below be
DENIED.
Petitioner: Ann M. Best PIN 032114550
Alternatives: The Board may either accept or reject the referee’s recommendation(s) in issuing its final decision(s), after which the petitioners may file for further appeal to the Board of Assessment Appeals if they deem additional appeal necessary.
Fiscal Impact: None.
Alignment with Strategic Plan:
☒Be fiscally sustainable
☒Provide essential and mandated service
☒Be community focused
Concurrence: The County Attorney supports the referee’s recommendations.
Resolution: Attached is a copy of the draft resolution.