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In 2012, the Colorado Legislature passed House Bill 11-1146 requiring that a residence be integral to an agricultural operation in order for the land underlying the residence to be classified as agricultural land. If the residence is not integral, a residential market value must be assigned to the land upon which the residence is located (up to two acres for each residence on the parcel) for property tax purposes. This residential land will receive the lower 7.96 percent residential assessment rate.
Administration & Courts Facility 100 Jefferson County Parkway Golden, Colorado 80419 (303) 279-6511
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