CRS 39-1-102 (14.4)(a) states – “Residential land means a parcel or contiguous parcels of land under common ownership upon which residential improvements are located and which is used as a unit in conjunction with the residential improvements located thereon. The term includes parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of such residential improvements. The term does not include any portion of the land which is used for any purpose which would cause the land to be otherwise classified. The term also does not include land underlying a residential improvement located on agricultural land.”
Owner requests for contiguous parcel designation on a vacant parcel will be considered for the classification after the owner submits in writing to the Douglas County Assessor:
- The ownership of both parcels are the same
- The parcels are adjacent or share a common boundary
- An explanation of how the vacant parcel is being used in conjunction with the residentially improved parcel
A field trip may be necessary to confirm the contiguous use. A note is placed in the property records that a letter was received from the owner requesting the contiguous classification and the requirements were or were not met.
Note: If the ownership is the same on the residential and contiguous vacant lot as of January 1st of the year requested and the other requirements are met the contiguous classification may be made for the current year. If one of the properties was purchased after January 1st, then the contiguous classification designation is deferred to the following year.