Assessor’s Office to Send Requests for Information on the Agricultural Use of Properties

Durango, CO: As a result of newly enacted legislation, beginning on January 11, 2012, the La Plata County Assessor’s Office will be sending out requests for information to local landowners whose property is currently classified as agricultural for taxation purposes.

On January 1, 2012, Colorado House Bill 11-1146 became effective and clarifies the requirements for the agricultural classification of land that underlies residential improvements. The bill requires that the residential improvements on agricultural land be “integral” to the agricultural operation for the land underlying the residence in order for the property to be classified agricultural. The residence is deemed to be “integral” if one of three conditions is met:

1) The owner/occupant of the residence participates in the agricultural operation;
2) The occupant is directly related to the owner participating in the agricultural operation; or
3) The occupant participates in the agricultural operation.

If the occupants of the residence do not fall into any of these categories, up to 2 acres of land under the residence will be re-classified as residential and valued based on market value.

The requested information will help the Assessor’s Office verify the agricultural use of the property as required by C.R.S. 39-1-103(5)(c). Cooperation in providing the requested information will enable the Assessor to accurately and equitably classify agricultural property and the related residences. However the new law provides that “failure on the part of the property owner to supply such information will not be used as the sole reason for reclassifying the property in question.”

For additional information, please call the Assessor’s Office at (970) 382-6221.