HomeMy WebLinkAbout20022677.tiff HEARING CERTIFICATION
RE: SENIOR PROPERTY TAX EXEMPTION APPEALS
A public hearing was conducted on September 30, 2002, at 10:00 a.m.,with the following present:
Commissioner Glenn Vaad, Chair
Commissioner David D. Long, Pro-Tem - EXCUSED
Commissioner M. J. Geile
Commissioner William H. Jerke
Commissioner Robert D. Masden
Also present:
Acting Clerk to the Board, Esther Gesick
Assistant County Attorney, Cyndy Giauque
Assessor's Office representative, Christopher Woodruff
The following business was transacted:
I hereby certify that a public hearing was conducted to consider the appeals regarding denials of
the Senior Property Tax Exemption. Cases were heard as follows:
RICHARD KRONICK-ACCOUNT#R2483086: Christopher Woodruff, Assessor's Office, stated
the criteria for this exemption require the applicant to be 65 years of age on or before January 1,
2002, to be the owner of record for ten years prior to January 1, 2002, and that the property be
their primary residence. He explained the applicant sold this property and did not live there for two
years; however, they have since purchased the property again and currently live there. He stated
they were notified of the denial prior to August 15, 2002, as required by State statute.
Richard Kronick, applicant, explained he and his wife, Jo Ann, lived in this house for approximately
20 years before selling and moving to Arizona for health purposes. He stated after moving back,
they purchased the same residence in 1998, and are currently living there. He stated they have
paid Weld County taxes for more than 20 years. Ms. Kronick stated they do meet the age
requirement, they have raised their family here, and paid their taxes throughout the years.
Cyndy Giauque, Assistant County Attorney, stated the criteria for this tax exemption are very
specific and the law does not give the Board of Equalization authority to vary from the guidelines.
In response to Commissioner Geile, Ms. Giauque stated there is no provision for instances where
the ownership has been broken and re-established. She stated it does indicate that allowances
are made for instances of an unoccupied residence for health purposes if the citizen still owns the
property, or if the property has been condemned for eminent domain purposes.
In response to Ms. Kronick, Chair Vaad suggested they contact the Clerk and Recorder's Office
to determine who their State representatives are and encourage them to work towards making
some exceptions to the criteria.
Commissioner Masden moved to deny the appeal of Richard Kronick regarding the denial of the
Senior Property Tax Exemption, based on the recommendations of the Assessor's Office. The
motion was seconded by Commissioner Jerke, and it carried unanimously.
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HEARING CERTIFICATION - SENIOR PROPERTY TAX EXEMPTION
PAGE 2
ELSAYED RIZK - ACCOUNT#R3696586 AND R2445686: Mr. Woodruff stated this application
was denied because the applicant is 63 years old and does not meet the age criteria. Elsayed
Rizk, applicant, stated although he does not meet the age criteria, he has lived at this residence
since 1992 and he applied due to health reasons. Chair Vaad stated, as discussed in the previous
appeal, the Board does not have the authority to waive the criteria established by State statute.
Commissioner Geile moved to deny the appeal of Elsayed Rizk for a Senior Property Tax
Exemption. Commissioner Jerke seconded the motion, which carried unanimously. There being
no further discussion, the hearing was completed at 10:50 a.m.
This Certification was approved on the 2nd day of October 2002.
APPROVED:
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, CO ORADO
ATTEST: a,��
Glenn Vaad, Chair
Weld County Clerk tot er t
ds �I EXCUSED
David E. ng, Pro-Tem
BY: -Deputy i + _ 77/
� �
Clerk to the Bo.c•`� '�/,`11�i
M. J. Geile
TAPE #2002-32 tt7i )71, --19
William William H. Jerke
Robe
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2002-2677
AS0052
KitTO: Board of County Commissioners for Weld County
FROM: Cyndy Giauque, Assistant Weld County Attorney
win C DATE: September 30, 2002
COLORADO RE: Property Tax Exemption for Qualifying Seniors
The Property Tax Exemption for Qualifying Seniors is a new law which became effective April
25, 2001. The qualifications are specific. If a senior meets the qualifications, then they are
entitled to the exemption on their primary residence. There is no provision for any discretion on
the part of the assessor or the Board of County Commissioners sitting as the Board of
Equalization. The decision of the Board of Equalization is final.
The key provisions are:
1, The senior citizen must be at least 65 years of age and must have owned and lived in
their home for 10 consecutive years prior to application.
2. The exemption is also available to the following persons if they occupy the home as their
primary residence:
a. Surviving spouse of an individual who previously qualified and the surviving
spouse has not remarried.
b. An individual who would otherwise fully qualify but has sold or transferred the
residence to a trust or other legal entity for estate planning purposes.
c. A qualified senior who would occupy a home but instead is confined to a hospital,
nursing home, or assisted living facility.
3. For qualifying seniors who are legally married and own more than one home, only one
exemption can be claimed.
4. The exemption is no longer allowed whenever ownership changes or the home becomes a
rental property. The assessor must be notified within 60 days of a change of ownership.
5. A qualifying senior who owns and lives in a multi-dwelling unit as his or her primary
residence will only be allowed an exemption on the portion of the property that is actually
occupied by the senior.
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