State
Colorado
Year
2010
Variations in Receipt of Benefit
Other Variation in Receipt of Benefits
Benefit Type
Other
Benefit
The benefit allows eligible taxpayers to perform work for the taxing entity in lieu of the payment of any real property taxes due. Taxpayers will work at the federal minimum wage rate. The number of hours of work to be performed shall be calculated by dividing the amount of property taxes owed by the wage rate.
How is Benefit Disbursed
Other
Eligible Property Type
Residential
Characteristics of Eligible Property
Eligibility is limited to the applicant's homestead, and the property must be non-income-producing.
Eligibility Criteria
Age
Disability
Homeowner
Principal Residence
Description of Eligibility Criteria
The claimant who is 60 years of age or older or who suffers from a disability as defined by the taxing authority administering the program may perform work for the taxing entity in lieu of payment of any real estate property taxes.
Local Option in Adoption of Program
Local government must take action to opt out
Local Option Regarding Program Features
Local option regarding program features
Description of State Funding for Tax Loss
The statute does not indicate if the state reimburses municipalities for revenue loss.
Record ID
CO104_RR10