Colorado
CO
Adams County
County
2017
Various tax abatement agreements
Business attraction/retention/expansion
Authority of the Board
Adams County
Real Property Tax; Personal Property Tax
Tax Rebate
(not specified)
$57,370
$0
$57,370
(none)
https://adcogov.org/annual-financial-report-afr
582
Colorado
CO
Arapahoe County
County
2017
Various Personal Property Tax Abatement Agreements
General Economic Development
Colorado Revised Statute Sec. 30-11-123.
Arapahoe County
Personal Property Tax
Payment or credit
Yes
$54,402
$0
$54,402
In the event of default by the taxpayer, the maximum amount recoverable by the County is the amount of incentive payments paid to the taxpayer under the agreement.
https://www.arapahoegov.com/379/Annual-Reports
583
Colorado
CO
City and County of Denver
City/County
2017
Business Incentive Agreements
General Economic Development
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Personal Property Tax
Tax Credit
Yes
$250,000
$0
$250,000
If at any time after the City grants an incentive tax credit, the City, in its sole discretion determines that Taxpayer did not meet all requirements of sections 30-11-123 and 31-15-903, CRS, Chapter 53, Article XVI, DRMC or other incentive tax credit requirements of the City under section 53-544, DRMC in the tax year for which a credit was granted, Taxpayer agrees that City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive tax credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
584
Colorado
CO
City and County of Denver
City/County
2017
Various Tax Increment Financing (TIF)
General Economic Development
Sections 30-11-123 and 31-15-903, CRS, and Chapter 53, Article XVI, DRMC
The City and County of Denver
Property Tax
Tax Increment Financing (TIF)
(no provisions for recapture)
$17,575,000
$0
$17,575,000
Abated by DURA. City may issue to Taxpayer a Special Notice of Valuation, and assess and collect from Taxpayer, in the manner provided for in the Colorado Revised Statutes, taxes in the amount of the incentive Tax Credit for the subject tax year.
https://www.denvergov.org/Government/Agencies-Departments-Offices/Agencies-Departments-Offices-Directory/Department-of-Finance/Financial-Reports/Annual-Comprehensive-Financial-Report
585
Colorado
CO
City of Arvada
Municipality
2017
Disposition and Development Agreements
General Economic Development
(not specified)
Arvada
Lodging Tax
(not specified)
(not specified)
$74,247
$0
$74,247
(none)
https://arvada.org/city-hall/transparency/financial-updates
586
Colorado
CO
City of Arvada
Municipality
2017
Sales Tax Abatements
General Economic Development
(not specified)
Arvada
Sales Tax
(not specified)
(not specified)
$230,819
$0
$230,819
(none)
https://arvada.org/city-hall/transparency/financial-updates
587
Colorado
CO
City of Arvada
Municipality
2017
Disposition and Development Agreements
General Economic Development
(not specified)
Arvada
Public Improvement Fee
(not specified)
(not specified)
$333,368
$0
$333,368
(none)
https://arvada.org/city-hall/transparency/financial-updates
588
Colorado
CO
City of Arvada
Municipality
2017
Disposition and Development Agreements
General Economic Development
(not specified)
Arvada
Property Tax
(not specified)
(not specified)
$8,563,066
$0
$8,563,066
(none)
https://arvada.org/city-hall/transparency/financial-updates
589
Colorado
CO
City of Aurora
Municipality
2017
Various Tax Incentive Agreements
Retail development
City Council Ordinance
City of Aurora
Use Tax; Sales Tax; Personal Property Tax
Abatement
(not specified)
$2,081,964
$0
$2,081,964
Disclossed in commitments, At December 31, 2017, the city had development incentive agreements with the developers of Town Center at Aurora, Pacific Ocean Marketplace Aurora, Serenity Ridge Marketplace and AfrikMall
https://www.auroragov.org/cms/One.aspx?portalId=16242704&pageId=16401536#Prior%20Year%20Comprehensive%20Annual%20Financial%20Reports
590
Colorado
CO
City of Boulder
Municipality
2017
Flexible Rebate Program
General Economic Development
(not specified)
Boulder
Property Tax
(not specified)
(not specified)
$84,309
$0
$84,309
(none)
591
Colorado
CO
City of Colorado Springs
Municipality
2017
Sales and Use Tax Abatements
General Economic Development
City Council
City of Colorado Springs
Sales and Use Tax
Tax Rebate
(not specified)
$790,349
$0
$790,349
(none)
https://coloradosprings.gov/accounting/page/annual-comprehensive-financial-report-acfr
592
Colorado
CO
City of Fort Collins
Municipality
2017
Business Assistance Agreements
Business attraction/retention/expansion
City Council under Resolutions 91-15, 99-23, 2013-025, and 2015-079
City of Fort Collins
bond financing, manufacturing equipment use tax rebates, and business personal property tax rebates
Bond financing; Tax Rebates
(not specified)
$397,716
$0
$397,716
(none)
https://www.fcgov.com/finance/annual-financial-reports
593
Colorado
CO
City of Fort Collins
Municipality
2017
Manufacturer's Use Tax Rebate
General Economic Development
City Code Article II – Tax Refund and Rebate Program, section 25-64.
City of Fort Collins
Sales and Use tax
Tax Rebate
(not specified)
$477,727
$0
$477,727
(none)
https://www.fcgov.com/finance/annual-financial-reports
594
Colorado
CO
City of Lakewood
Municipality
2017
Lakewood Reinvestment Authority Agreements (Wal-Mart)
General Economic Development
Colorado statutes
City of Lakewood
Sales and Use Tax
Tax Abatement
not specified
$1,669,123
$0
$1,669,123
Creekside Shopping Center (Wal-Mart)
https://www.lakewood.org/Government/Departments/Finance
595
Colorado
CO
City of Lakewood
Municipality
2017
Sales Tax Reimbursement-Stevinson Annexation
General Economic Development
Colorado statutes
City of Lakewood
Sales Tax
Tax Rebate
not specified
$1,734,816
$0
$1,734,816
(none)
https://www.lakewood.org/Government/Departments/Finance
596
Colorado
CO
Colorado
State
2017
CO Enterprise Zone Contribution Tax Credits
General Economic Development
(not specified)
State of Colorado
Income Tax
(not specified)
Yes
$14,711,000
$0
$14,711,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
597
Colorado
CO
Colorado
State
2017
CO Enterprise Zone Business Tax Credits
General Economic Development
(not specified)
State of Colorado
Income Tax
(not specified)
Yes
$67,023,000
$0
$67,023,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
598
Colorado
CO
Colorado
State
2017
Job Growth Incentive Tax Credits
Job Creation/Retention
(not specified)
State of Colorado
Income Tax
(not specified)
Yes
$12,619,000
$0
$12,619,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
599
Colorado
CO
Colorado
State
2017
Regional Tourism Act (TIF)
Tourism development
(not specified)
State of Colorado
Sales Tax
Tax Increment Financing (TIF)
Yes
$4,766,000
$0
$4,766,000
(none)
https://osc.colorado.gov/financial-operations/financial-reports/acfr
600
Colorado
CO
Douglas County
County
2017
Business Personal Prop Tax Abatements
General Economic Development
(not specified)
Douglas County
Business Personal Property Tax
(not specified)
(not specified)
$850,251
$0
$850,251
(none)
601
Colorado
CO
Jefferson County
County
2017
Various Business tax Abatement Agreements
Business attraction/retention/expansion
Colorado Revised Statute CRS 30-11-123
Jefferson County
Personal Property Tax
Tax Abatement
(not specified)
$731,318
$0
$731,318
(none)
https://www.jeffco.us/1768/Financial-Reports
602
Colorado
CO
St Vrain Valley School District Re-1J
School District
2017
Various agreements
General Economic Development
(not specified)
Firestone URA - Northern CO
Property Tax
(not specified)
(not specified)
$344,399
$0
$344,399
(none)
603
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