Vacant parcels of land, under identical recorded ownership, that are contiguous and contain a related improvement that is essential to the use of the residential improvement 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 contiguous vacant parcel must be under identical recorded 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.)
- The vacant parcel must be physically touching the residential improved property.
- The vacant parcel must contain a related improvement essential to the use of the residential improvement on the adjacent property that contains the residence.
- Statute further defines “related improvement” to mean a driveway, parking space, or improvement other than a building, or that portion of a building designed for use predominantly as a place of residency by a person, a family, or families.
- Does not include any portion of the land that is used for any purpose that would cause the land to be otherwise classified.
Important Note: A property inspection may be necessary to confirm the contiguous use.
