HomeMy WebLinkAbout981703.tiff Ov•cot.° Colorado Department of Local Affairs
A`` 'PT, DIVISION OF PROPERTY TAXATION
Fe
ti o Mary E. Huddleston
* Property Tax Administrator
*1876*
Roy Romer
Governor
TO: All County Assessors and County Commissioners
FROM: Mary E. Huddleston�CY CQ"" Aoe
Property Tax Administrator
DATE: August 31, 1998
SUBJECT: SBOE hearing exhibits
US West Communications
MEMORANDUM
In a memorandum on August 21, 1998, we advised you that US West discovered
a number of its buildings and personal property have been both locally and state
assessed. A State Board of Equalization hearing has been scheduled for
September 4, 1998, at 9:00 a.m.
On August 28, 1998, we sent you a listing of the detail of the real and personal
personal property that US West Communications had provided to us, with a
request that you confirm that these had been locally assessed.
Enclosed are the exhibits that will be presented to the SBOE. They are:
Page 1 Double assessment comparison - local v state assessed - 1996
and 1997.
Page 2 Personal property summary by company.
Page 3 Personal property summary by county.
Page 4 Real property detail by location by county.
Page 5 Real property summary by county.
Page 6 Tax reduction estimate for 1998.
Page 7 Projected refund summary.
Page 8 Tax reduction estimate for 1997.
Page 9 Tax reduction estimate for 1996.
If you have any questions or comments please feel free to call me.
C:\TEMPRDTIUSWLTR3 dA
1313 Sherman Street, Room 419, Denver, CO 80203, (303) 866-2371 981703
TDD (303) 866-5300 FAX (303) 866-4000
\\ E-MAIL mary.huddleston@state.co.us C
US WEST COMMUNICATIONS
DOUBLE ASSESSMENT COMPARISON
TAX YEARS 1996 AND 1997
TAX YEAR 1997
County Actual Central Actual
Real property $298,616,537 $183,977,648
Personal property 76.306,138 28,207,3271
Total reduction in value 374.922,675 212.184.975
Tax at 78.77 mills
Real property $ 6,821,387 $ 4,202,657
Personal property 1,743,084 644.348
Total reduction in tax 8,564,471 4,847,005
Interest of 4 percent 342,578 -0-
Total Impact 8,907.049 4.847,005
TAX YEAR 1996
County Actual State Actual
Real property $263,673,678 $168,882,991
Personal property 76.306.138 29,324,4452
Total reduction in value 339.979.816 198.207,436
Tax at 82.98 mills
Real property $ 6,345,096 4,064,034
Personal property 1.836.246 705.669
Total reduction in tax 8,181,342 4,769,703
Interest at 16 percent 1,309.014 -0-
Total Impact 9.490.356 4.769.703
1. Market to Book at 61.61 percent and depreciation at 40 percent
2. Market to Book at 64.05 percent and depreciation at 40 percent
C:\TEMPRDT\USWCOMP4
Lease Type Leasing Company Original Cost
Capital Beyond Sight, Inc. $1,795
Capital First Security Bank of Utah $53,614,926
Capital IBM $95,143
Capital IBM Credit Corporation $3,337,198
Capital Leasetec Corp. $43,475
Capital Relational Funding Corp. $4,550
Operating Benner-Newman $22,500
Operating First United Leasing Corp. $2,300
Operating Ganton $47,500
Operating IBM $399,661
Operating IBM Credit Corporation $55,441,860
Operating NTFC Capital Corporation $4,376,956
Operating OCE'Bruning $174,400
Operating Okidata Leasing $2,390
Operating Omnifax $826,205
Operating Pacific Access Capital $83,938
Operating Pitney Bowes Credit Corp. $1,100
Operating Pitney Bowes Facimile Sys. $741,750
Operating Relational Funding Corp. $13,100
Operating Sequent Financial Services $10,618,254
Operating Sierra Nevada Funding $15,058
Operating Xerox Corporation $57,005
Grand Total $129,921,064
TOTAL LESS FIRST SECURITY BANK OF UTAH $76,306,138
TOTAL CAPITAL LEASES $57,097,087
TOTAL OPERATING LEASES $72,823,977
1998 Estimated Depreciation 0.418
Market/ Book Ratio of Unit 0.598
Market Value of Personal Property (State Assessed) $26,557,283
Assessment Ratio 0.29
Taxable Value of Personal Property $7,701,612
Estimated Levy (1997) 0.078774
1996 Levy 0.08298
Estimated Tax Reduction $606,687
1998 Estimated Depreciation 0.4
Market Value of Personal Property (Locally Assessed) $45,783,683
Assessment Ratio 0.29
Taxable Value of Personal Property $13,277,268
Estimated Levy (1997) 0.078774
Estimated Tax Reduction $1,045,904
G:\GRP\SAP\98NOV\COLEASE 1 Page 2
Q( 7O 3
ORIGINAL COST OF PERSONAL PROPERTY BY COUNTY- US WEST
County Original Cost
Adams $7,789,158.00
Alamosa $3,185.00
Arapahoe $7,736,312.00
Boulder $99,346.00
Chaffee $5,985.00
Delta $3,690.00
Denver $60,177,771.00
Douglas $21,045.00
Eagle $6,611.00
El Paso $99,074.00
Elbert $1,495.00
Fremont $3,390.00
Garfield $5,135.00
Gilpin $1,940.00
Grand $3,190.00
Gunnison $2,345.00
Huerfano $1,695.00
Jefferson $46,802.00
La Plata $4,685.00
Lake $1,995.00
Larimer $36,655.00
Las Animas $5,080.00
Lincoln $890.00
Logon $3,990.00
Mesa $153,079.00
Moffat $1,295.00
Montezuma $995.00
Montrose $5,290.00
Morgon $3,490.00
Ouray $1,595.00
Park $1,295.00
Pitkin $7,380.00
Pueblo $20,245.00
Rio Grande $1,100.00
Routt $3,585.00
San Miguel $3,695.00
Sedgwick $1,050.00
Summit $8,880.00
Teller $3,090.00
Weld $28,610.00
$76,306,138.00
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11998 STATE ASSESSED APPORTIONMENT
1998 only County Lease Lease Revised AV 1997 Avg Tax Real
County AV Deduction Deduction County AV Difference Mill Levy Reduction Property
w/o deduction RP PP Estimate Only
Adams 52,393,000 2,010,678 786,163 49,596,159 (2,796,841) 99 276,289 198,627
Alamosa 1,989,000 0 321 1988,679 (321) 88 28 0
Arapahoe 85,045,900 5,063,341 780,829 79,201,729 (5,844,171) 97 569,801 493,671
Archuleta 3,100 0 0 3,100 0
Baca 2,200 0 0 2,200 0
Bent 0 0 0 0 0
Boulder 43,238,200 6,607,458 10,027 36,620,715 (6,617,485) 82 540,311 539,492
Chaffee 2,342,200 0 604 2,341,596 (604) 54 33 0
Cheyenne 0 0 0 0 0
Clear Creek 2,295,400 48,211 0 2,247,189 (48,211) 72 3,479 3,479
Conejos 41,300 0 0 41,300 0
Costilla 49,900 0 0 49,900 0
Crowley 1,000 0 0 1,000 0
Custer 62,000 0 0 62,000 0
Delta 1,844,300 0 400 1,843,900 (400) 66 26 0
Denver 142,140,900 34,218,437 6,073,769 101,848,694 (40,292,206) 77 3,093,112 2,626,847
Dolores 12,100 0 0 12,100 0
Douglas 25,773,100 0 2,124 25,770,976 (2,124) 104 221 0
Eagle 6,099,400 0 667 6,098,733 (667) 56 37 0
Elbert 2,645,000 0 151 2,644,849 (151) 89 13 0
El Paso 67,172,300 290,632 10,000 66,871,668 (300,632) 66 19,843 19,183
Fremont 3,840,700 40,944 342 3,799,414 (41,286) 64 2,633 2,611
Garfield 7,594,000 0 518 7,593,482 (518) 66 34 0
Gilpin 976,800 0 196 976,604 (196) 30 6 0
Grand 4,734,000 10,568 322 - 4,723,110 (10,890) 61 664 644
Gunnison 3,608,800 0 237 3,608,563 (237) 58 14 0
Hinsdale 25,400 0 0 25,400 0
Huerfano 1,236,600 0 171 1,236,429 (171) 77 13 0
Jackson 3,800 0 0 3,800 0
Jefferson 71,967,800 2,235,366 4,724 69,727,710 (2,240,090) 93 209,224 208,783
Kowa 0 0 0 0 0
Kit Carson 2,000 0 0 2,000 0
Lake 1,177,300 0 201 1,177,099 (201) 94 19 0
La Plata 6,706,800 159,591 473 6,546,736 (160,064) 42 6,774 6,754
Larimer 31,489,200 142,378 3,700 31,343,123 (146,077) 85 12,435 12,120
Las Animas 2,578,200 8,784 513 2,568,903 (9,297) 67 625 590
Lincoln 611,800 0 90 611,710 (90) 98 9 0
Logan 3,300,700 0 403 3,300,297 (403) 96 , 38 0
Mesa 16,549,600 212,911 15,450 16,321,238 (228,362) 86 19,630 18,302
Mineral 11,500 0 11,500 0
Moffat 1,859,400 34,24 131 1,825,023 (34,377) 66 2,268 2,260
Montezuma 2,937,800 100 2,937,700 (100) 73 7 0
Montrose 4,322,300 534 4,321,766 (534) 70 38 0
Morgan 3,234,300 352 3,233,948 (352) 80 28 0
Otero 5,400 0 5,400 0
Ouray 1,111,900 161 1,111,739 (161) 49 8 0
Park 2,464,500 131 2,464,369 (131) 64 8 0
Phillips 18,500 0 18,500 0 I
Pitkin 4,300,700 745 4,299,955 (745) 34 25 0
Prowers 5,900 0 5,900 0
Pueblo 17,332,100 47,78 2,043 17,282,277 (49,823) 86 4,273 4,098
Rio Blanco 844,400 0 844,400 0
Rio Grande 1,604,200 111 1,604,089 (111) 74 8 0
Routt 6,066,100 362 6,065,738 (362) 68 24 0
Saguache 55,900 0 55,900 0
San Juan 249,400 0 249,400 0
San Miguel 1,676,300 373 1,675,927 (373) 48 18 0
Sedgwick 632,000 106 631,894 (106) 78 8 0
Summit 5,452,500 337,74 896 5,113,854 (338,646) 55 18,607 18,558
Teller 2,531,900 312 2,531,588 (312) 58 18 0
Washington 124,700 0 124,700 0
Weld 19,517,900 216,77 2,888 19,298,237 (219,663) 87 19,025 18,775
Yuma 600 0 600 0
665,914,000 51,685,851 7,701,639 606,526,509 (59,387,491) 4,799,677 4,174,794
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