County Assessors refer to Conjunctive Use, also known as Parcels of Land with Residential Use, as “parcels of land, under common ownership, that are contiguous to land used for a residence and used as an integral part of a residence, are classified as residential property. The primary residential parcel must conform to the definition of residential real property as defined in CRS 39-1-102 (14.5)”
A physical inspection by the County Assessor will provide information critical to the decision of conjunctive use. The basic criteria includes:
1. Are the parcels considered and actually used as a common unit with the residence.
2. Would the parcel(s) in question be conveyed with the residence as a unit, even without a boundary adjustment (parcels remain separate)?
3. Is the primary purpose of the parcel and associated structures to be for the support, enjoyment, or other non-commercial activity of the residence.
If the criteria is met for conjunctive use, the vacant parcel is taxed at the much lower rate of residential property tax, instead of vacant land. For instance, the residential assessment ratio is 7.96%, but the assessment ratio for all other properties is 29%.
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