Vacant parcels of land, under common ownership, that are contiguous and used as an integral part of a residence may be classified as residential property. Per Colorado Revised Statutes, the Assessor’s Reference Library, and published case law, the following criteria must be met and documented in writing as part of the application process:
- The primary residential parcel must conform to the definition of residential real property as defined in § 39-1-102 (14.5), C.R.S.;
- The vacant parcel must be physically touching the residential property;
- The vacant parcel must be used as an integral part of the residential property;
- The contiguous parcel must be under identical ownership as the residential property as of the January 1 assessment date (If one of the properties was purchased after January 1st, then the contiguous classification designation is deferred to the following year); and
- The primary purpose of the parcel and associated structures is for the support, enjoyment, or other non-commercial activity of the occupant of the residence.
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.”
Important Note: A property inspection may be necessary to confirm the contiguous use.