(1)Any
taxing entity that levies and collects real property taxes may establish a property
tax work-off program in accordance with this article 3.7 that allows any taxpayer
who is sixty years of age or older, is a first responder with a permanent
occupational disability as defined in section 33-4-104.5 (2), or who is otherwise a
person with a disability to perform work for the taxing entity in lieu of the payment
of any real property taxes, or any portion thereof, due and owing on the homestead
of such taxpayer for any given property tax year.
(2)In order to qualify for participation in any property tax work-off program
created pursuant to the provisions of this article, the following requirements shall
be satisfied at the time the application is filed and so long thereafter as
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(1) Any
taxing entity that levies and collects real property taxes may establish a property
tax work-off program in accordance with this article 3.7 that allows any taxpayer
who is sixty years of age or older, is a first responder with a permanent
occupational disability as defined in section 33-4-104.5 (2), or who is otherwise a
person with a disability to perform work for the taxing entity in lieu of the payment
of any real property taxes, or any portion thereof, due and owing on the homestead
of such taxpayer for any given property tax year.
(2) In order to qualify for participation in any property tax work-off program
created pursuant to the provisions of this article, the following requirements shall
be satisfied at the time the application is filed and so long thereafter as the
taxpayer may participate in such property tax work-off program:
(a) The property on which the property taxes are due and owing is the
homestead of the taxpayer making application.
(b) The taxpayer making application must, singly or jointly with another
person residing in the homestead, own the fee simple estate or be purchasing the
fee simple estate under a recorded instrument of sale; except that nonresidence of
the joint owner in the homestead because of ill health of the joint owner shall not
prevent the taxpayer from meeting the requirements of this paragraph (b).
(c) The property on which the property taxes are due and owing is not
income-producing.
(3) The number of hours of work to be performed by a taxpayer pursuant to
any property tax work-off program shall be based upon the calculation of the
amount of property taxes, or portion thereof, to be worked off divided by the
minimum wage as set by federal law.
(4) A property tax work-off program shall be created upon the adoption of a
resolution or ordinance, whichever is appropriate, by the governing body of such
taxing entity. Such resolution or ordinance shall be in accordance with the
provisions of this article and shall include, but shall not be limited to, the following:
Procedures for application for participation in such property tax work-off program;
the maximum number of taxpayers allowed to participate in such property tax
work-off program; procedures for verification of work performed; procedures for
the issuance of checks to taxpayers for the amount of property tax worked off by
such taxpayers pursuant to such property tax work-off program; and such other
provisions which such taxing entity deems reasonable and necessary for the
implementation and operation of such property tax work-off program.
(4.5) For each property tax year in which a taxpayer participates in a
property tax work-off program pursuant to the provisions of this section, the taxing
entity which has established such program shall issue a check or checks to such
taxpayer which shall be made payable only to the appropriate county treasurer. The
taxpayer shall be responsible for the delivery of the check or checks to the county
treasurer in order for such amount to be credited to the property tax which is due
and owing on the homestead of the taxpayer for such property tax year.
(5) Any taxing entity which establishes a property tax work-off program
pursuant to the provisions of this article shall make information regarding such
program available to the taxpayers of the taxing entity.
(6) Any taxpayer who is a first responder with a permanent occupational
disability as defined in section 33-4-104.5 (2) or who is otherwise a person with a
disability, and who applies to participate in a property tax work-off program
pursuant to this article 3.7 shall, upon application, submit either a signed and dated
letter from the fire and police pension association verifying that the taxpayer is a
first responder with a permanent occupational disability or a signed and dated
letter from a Colorado licensed health-care professional verifying that the taxpayer
is a person with a disability. Any taxing entity that establishes a property tax work-off program pursuant to this section has the authority to further define the term
person with a disability for purposes of determining eligibility for the property tax
work-off program. The definition may restrict, but must not expand, the class of
individuals who are eligible to participate in the property tax work-off program
pursuant to this section.