8 Colo. Code Regs. § 1304-2-III

Current through Register Vol. 47, No. 22, November 25, 2024

Section 8 CCR 1304-2-III - SCHOOLS

These following rules apply to all organizations/properties exempted/applying for exemption as owned and used for a school.

A. DEFINITIONS

1. "College" - As defined in Title 23, Article 3, Colorado Revised Statutes.

2. "Postsecondary" means related to instruction of students over the age of sixteen years who are not enrolled in a regular program of kindergarten through grade twelve in a public, independent, or parochial school.

3. "School" - As defined in Title 39, Article 1, Colorado Revised Statutes.

B. GENERAL PROVISIONS

1. An elementary or secondary school will be considered to have a "curriculum comparable" to that of a publicly supported school, if it has a program which shall include, but not be limited to, instruction in communication skills of reading, writing, and speaking, mathematics, history, literature, science, and civics. A special program mandated and monitored by the Colorado Department of Education shall also be considered as "curriculum comparable".

2. A post-secondary school will be considered to have a "curriculum comparable" to that of a publicly supported school if it:

(a) Provides an educational program for which it awards a bachelor's degree; or

(b) Provides not less than a two-year program which is acceptable for full credit towards such a degree; or

(c) Provides not less than a six-month program of training to prepare students for gainful employment; or

(d) Provides not less than a six-month program of training to develop, improve, or enhance the occupational skills of persons in their current positions of employment or of persons seeking employment in a new or different occupation.

3. Daily attendance shall be required. For elementary and secondary schools requiring the students to meet the standard set out in 22-33-104, C.R.S., by attending 172 days, or by meeting the standards set through gaining accreditation from an accrediting association that has been recognized by the Colorado State Board of Education.

4. When property exempt under 39-3-107, C.R.S. is used by a religious organization in furtherance of that organization's religious mission, the owner of the property is not limited to receiving one dollar per year plus an equitable portion of the reasonable expenses from that religious organization.

When such property is used by other entities for schools or for strictly charitable purposes, the owner is limited to receiving one dollar per year plus an equitable portion of reasonable expenses.

5. For properties that are claimed to be owned and used for schools, the Administrator will consider only the actual, physical use of a property when determining whether the property qualifies for exemption.

8 CCR 1304-2-III

39 CR 23, December 10, 2016, effective 12/30/2016

46 CR 23, December 10, 2023, effective 1/1/2024

47 CR 15, August 10, 2024, effective 6/28/2024, exp. 10/26/2024 (Emergency)

47 CR 18, September 25, 2024, effective 10/15/2024