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Assessed value is calculated by multiplying the actual value by 29 percent for all property, except residential. The residential assessment percentage is currently 7.96 percent; however, it is subject to change by the Colorado Legislature. By constitutional mandate, the change in percentage maintains the present balance of the tax burden between residential and all other taxpayers.
The actual value of Mr. Smith's home is $250,000. The current residential assessment percentage is 7.96 percent.
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