Personal Property Declaration Schedules


The Assessor mails Declaration Schedules as close to January 1, as possible. Taxpayers must return them to the Assessor by April 15. It is the responsibility of the business owner to obtain and file a Declaration Schedule if one is not received by mail. The owner of the property (as of January 1) is considered the owner for that entire assessment year. If a property changes ownership during the year, it is up to the buyer and seller to prorate the taxes. Neither the Assessor nor the Treasurer is involved in or responsible for this process. It is the responsibility of the taxpayer to notify the Assessor and the Treasurer when a business changes ownership. If a business closes after the January 1 assessment date, the taxpayer is responsible for the entire year. The County Assessor’s duty is to value personal property for property tax purposes. The property owner files a Declaration Schedule with the Assessor, listing information regarding the Business Personal Property which enables the Assessor to estimate the actual value of the property. Actual Value (Market Value) is estimated by following the guidelines and procedures set forth by the State of Colorado. Federal depreciation or accounting methods are not allowable methods of valuation.


PERSONAL PROPERTY DECLARATION SCHEDULE- Use for all Types of Taxable Personal Property Including Taxable Agribusiness Equipment and Leased Property. Do Not Use for Natural Resources and Oil and Gas Properties.

Section A-General Information

NOTE: This is a tab only form, using the enter or return keys will restart your session.
Name
Address(Required)
Indicate any Changes or Corrections.

Section B- Business Information

Business Start Date(Required)
Date of Location Change
ALL LEASED, LOANED AND/OR VENDING EQUIPMENT LOCATED IN EL PASO COUNTY ON JANUARY 01, TO INCLUDE ANY OFFICE OR WAREHOUSE LOCATIONS.
Changes From Previous Year(Required)
Select here if there have been changes from last year's Declaration Schedule information. If no change has been made; proceed directly to Section H, complete it, sign it & submit.

Section C- Business Status

Is this an Existing Business?(Required)
Indicate any additions and/or deletions to your listing in Section (D).
Is this Business new or a first time filer?(Required)
Use Section (D) and attach separate sheet(s) if needed. You must give a complete itemized listing of all furniture, fixtures, and equipment.
Are you a New Owner of a Previously Existing Business?(Required)
You must give a complete itemized listing of all furniture, fixtures, and equipment acquired in this business purchase. In addition, include all other items in service as of January 1st.
Current Business Owner(Required)
New Owner
Please Provide New Owner Information.
New Owner Address
Date Sold
As of January 01, was the Business in Operation?(Required)
If furniture, fixtures, and equipment were sold.

Section D- Additions and Deletions

For the most accurate assessment, it is recommended that you attach a complete itemized listing with each Business Personal Property Declaration filing.
New Additions(Required)
New Addition Information
For Additional Line Items, Select the +
Item Description
Year Acquired
Original Installed Cost
New or Used
Month/Year Placed in Service
Deletions(Required)
Deletion Information
Note: For Additional Line Items, select the +
Item Description
Year Acquired
Original Installed Cost
New or Used
Month/Year Placed in Service

Section E- Mobile Equipment

Describe Equipment
NOTE: For Additional Line Items, select the +
Item Description
Licensed Z/Tab
Year Acquired
Original Installed Cost
New/Used
Month/Year Placed in Service

Section F- Leased, Loaned, or Rented Property

Did you have any Leased, Loaned, or Rented Machinery, Equipment, Furniture, Signs, Vending Machines, etc. at this Location on January 01? If yes, please complete the following section.
Declare Property Owned by Others.
Note: For Additional Line Items, Select the +
Owner First Name
Owner Last Name
Owner Address
Owner Telephone Number
Description
New/Used
Total Amount $ of Lease
Original Amount $ Installation
Lease Number
Term From/To
Annual Rent

Section G- Renewable Energy Personal Property

Is there any renewable energy property (e.g. Solar panels, wind turbines, hydroelectric property) at this location?
Are there any Renewable Energy Property at this Location?
Are there any Renewable Energy Property at this Location?
If yes, is the Property Owned or Leased?
If yes, is the Property Owned or Leased?

Section H- Declaration

This return is subject to audit. "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in El Paso County, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the Assessor as to its age, quality, quantity, or value.* § 39-5-107(2), C.R.S.
Name of Owner
Date(Required)
Max. file size: 98 MB.

Note:

A confirmation email will be sent once the declaration schedule is submitted. If you do not receive a confirmation please contact SherriGonzales@elpasoco.com.

Renewable Energy Property

Section A- General Information

NOTE: This is a tab only form, using the enter or return keys will restart your session.
Name(Required)
Is the Mailing Address and Physical Location the Same?
Mailing Address(Required)
Physical Location
Renewable Energy Property as of January 1.
Changes from Previous Year?(Required)
Select here if there have been changes from last year's Declaration Schedule information. If no change has been made; proceed directly to Section F, complete it, sign it & submit.

Section B- Renewable Energy System Description

NOTE: Upload copies of any Power Purchase Agreement (PPA) or Net Metering Agreement. Include any amendments or addenda. Pursuant to §39-5-120, C.R.S., the declaration schedule and all attachments are confidential documents.
Is this your first time filing a DS 058 for this property?
Is this property subject to a Power Purchase Agreement (PPA) or Net Metering Agreement??
Ex. solar, wind, biomass, hydroelectric, geothermal.
MM slash DD slash YYYY

Section C- Income and Generation Information

NOTE: For solar energy properties only. Pursuant to §39-5-104.7(2)(b), C.R.S., solar energy property that would qualify as a solar energy facility as defined in §39-4-101(3.5), C.R.S., but generates and delivers less than 2MW of energy, must be valued using the same procedures used to determine the actual value of a solar energy facility in §39-4-102(1.5), C.R.S. These procedures do not apply to solar energy properties where the energy is consumed onsite. If you are unsure whether the property qualifies for these valuation procedures, contact AmandaGreene@elpasoco.com. In order to apply the modified income approach required by statute, the following information is required:
MWac
Percentage
MWac
Percentage
$/MWh
Percentage
kWh
$
Percentage or Decimal

Section D- Community Solar Gardens

Is this renewable energy system a statutorily defined community solar garden under §40-2-127(2)(b)(I)(A), C.R.S.?
If yes, how many total subscribers does the community solar garden have?
What percentage of the electricity generation capacity (in AC) is attributable to governmental, residential, or property tax exempt subscribers?

Section E- Listing of other Personal Property

Listing of other Personal Property
Please list all other personal property at this location excluding property used directly in the generation of the renewable energy (e.g. solar panels, wind turbines, inverters, ect.)
Item Description:
Amount:
Original Installed Cost:
Date Acquired:
Date First Placed into Service:

Section F- Declaration

NOTE: This return is subject to audit. "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in El Paso County, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the Assessor as to its age, quality, quantity, or value." § 39-5-107(2), C.R.S.
Owner Name(Required)
Name of Person Signing(Required)
Date(Required)
Max. file size: 98 MB.

Note:

A confirmation email will be sent once the declaration schedule is submitted. If you do not receive a confirmation contact AmandaGreene@elpasoco.com.

LESSOR PERSONAL PROPERTY DECLARATION SCHEDULE- Use for Leased, Loaned, or Rented Property, or for Property you manufacture for Lease.

Section A-General Information

Name
Address(Required)
Indicate any Changes or Corrections.

Section B- Business Information

Business Start Date(Required)
Date of Location Change
ALL LEASED, LOANED AND/OR VENDING EQUIPMENT LOCATED IN EL PASO COUNTY ON JANUARY 01, TO INCLUDE ANY OFFICE OR WAREHOUSE LOCATIONS.
Changes From Previous Year(Required)
Select here if there have been changes from last year's Declaration Schedule information. If no changes have been made; proceed directly to Section J, complete it, sign it & submit.

Section C- Business Status

Is this an Existing Business?(Required)
Indicate any additions and/or deletions to your listing in Section (D).
Is this Business new or a first time filer?(Required)
Use Section (D) and attach separate sheet(s) if needed. You must give a complete itemized listing of all furniture, fixtures, and equipment.
Are you a New Owner of a Previously Existing Business?(Required)
You must give a complete itemized listing of all furniture, fixtures, and equipment acquired in this business purchase. In addition, include all other items in service as of January 1st.
Current Business Owner(Required)
New Owner
Please Provide New Owner Information.
New Owner Address
Date Sold
As of January 01, was the Business in Operation?(Required)
If furniture, fixtures, and equipment were sold.

Section D- Leases, Loaned, or Rented Property

For the most accurate assessment, it is recommended that you attach a complete itemized listing with each Business Personal Property Declaration filing.
New Additions(Required)
New Addition Information
For Additional Line Items, Select the +
Name & Address of User
Equipment Description
Lease Term (Start-End Date)
Monthly Rent
Year Acquired
Sales Price or Installed Cost
Month/Year Placed in Service
Deletions(Required)
Deletion Information
Note: For Additional Line Items, select the +
Name & Address of User
Equipment Description
Lease Term (Start-End Date)
Monthly Rent
Year Acquired
Sales Price or Installed Cost
Month/Year Placed in Service

Section E- Disposition of Property for Contracts Terminated During Previous Year

NOTE: Must be Reported.
Disposition of Property Details
Note: For Additional Line Items, select the +
Name and Address of User
Equipment Description
Lease Amount
Date Terminated
Returned (Yes/No)
Purchased by Customer (Yes/No)

Section F- For all Manufacturers/Lessors

NOTE: Certain equipment that once was inventory may now be taxable. This equipment includes any property that is held for rent or lease, and is subject to depreciation UNLESS it is rented for 30 days at a time or less, can be returned at the option of the renter, and for which sales/use tax is collected at sale. *Personal property that was leased during the prior calendar year, but has been returned to the manufacturer for scrapping, substantial reconditioning, renovating, or remanufacturing in accordance with customary practices is exempt if the items were not put back into service as of January 1 of the current assessment year. Manufacturers who have this type of property must report it to the Assessor for the assessment year following the year it is put into service.

Section G- For Lessors of Motor Vehicles or Mobile Machinery or Equipment

If you are the lessor of motor vehicles or mobile equipment, please complete the section below.
List
Note: For Additional Line Items, select the +
Lessee Name & Address
Item Description
Licensed/Z-Tab
Year Acquired
Sale Price or Original Installed Cost

Section H- Renewable Energy Personal Property- Solar Panels, Wind Turbines, Hydroelectric Property

Are there any Renewable Energy Property at this Location?
Are there any Renewable Energy Property at this Location?
If yes, is the Property Owned or Leased?
If yes, is the Property Owned or Leased?

Section I- Declared Leases

IF you have Declared Leases, Please Attach a List of the Conditional Sales Contracts
IF you have Declared Leases, Please Attach a List of the Conditional Sales Contracts

Section J- Declaration

This return is subject to audit. "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in El Paso County, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the Assessor as to its age, quality, quantity, or value.* § 39-5-107(2), C.R.S.
Name of Owner
Date(Required)
Max. file size: 98 MB.

Note:

A confirmation email will be sent once the declaration schedule is submitted. If you do not receive a confirmation please contact SherriGonzales@elpasoco.com.
Declaration Schedule 056

PERSONAL PROPERTY DECLARATION SCHEDULE- Use for all Types of Taxable Personal Property Including Taxable Agribusiness Equipment and Leased Property. Do Not Use for Natural Resources and Oil and Gas Properties.

Section A-General Information

NOTE: This is a tab only form, using the enter or return keys will restart your session.
Name
Address(Required)
Indicate any Changes or Corrections.

Section B- Business Information

Business Start Date(Required)
Date of Location Change
ALL LEASED, LOANED AND/OR VENDING EQUIPMENT LOCATED IN EL PASO COUNTY ON JANUARY 01, TO INCLUDE ANY OFFICE OR WAREHOUSE LOCATIONS.
Changes From Previous Year(Required)
Select here if there have been changes from last year's Declaration Schedule information. If no change has been made; proceed directly to Section H, complete it, sign it & submit.

Section C- Business Status

Is this an Existing Business?(Required)
Indicate any additions and/or deletions to your listing in Section (D).
Is this Business new or a first time filer?(Required)
Use Section (D) and attach separate sheet(s) if needed. You must give a complete itemized listing of all furniture, fixtures, and equipment.
Are you a New Owner of a Previously Existing Business?(Required)
You must give a complete itemized listing of all furniture, fixtures, and equipment acquired in this business purchase. In addition, include all other items in service as of January 1st.
Current Business Owner(Required)
New Owner
Please Provide New Owner Information.
New Owner Address
Date Sold
As of January 01, was the Business in Operation?(Required)
If furniture, fixtures, and equipment were sold.

Section D- Additions and Deletions

For the most accurate assessment, it is recommended that you attach a complete itemized listing with each Business Personal Property Declaration filing.
New Additions(Required)
New Addition Information
For Additional Line Items, Select the +
Item Description
Year Acquired
Original Installed Cost
New or Used
Month/Year Placed in Service
Deletions(Required)
Deletion Information
Note: For Additional Line Items, select the +
Item Description
Year Acquired
Original Installed Cost
New or Used
Month/Year Placed in Service

Section E- Mobile Equipment

Describe Equipment
NOTE: For Additional Line Items, select the +
Item Description
Licensed Z/Tab
Year Acquired
Original Installed Cost
New/Used
Month/Year Placed in Service

Section F- Leased, Loaned, or Rented Property

Did you have any Leased, Loaned, or Rented Machinery, Equipment, Furniture, Signs, Vending Machines, etc. at this Location on January 01? If yes, please complete the following section.
Declare Property Owned by Others.
Note: For Additional Line Items, Select the +
Owner First Name
Owner Last Name
Owner Address
Owner Telephone Number
Description
New/Used
Total Amount $ of Lease
Original Amount $ Installation
Lease Number
Term From/To
Annual Rent

Section G- Renewable Energy Personal Property

Is there any renewable energy property (e.g. Solar panels, wind turbines, hydroelectric property) at this location?
Are there any Renewable Energy Property at this Location?
Are there any Renewable Energy Property at this Location?
If yes, is the Property Owned or Leased?
If yes, is the Property Owned or Leased?

Section H- Declaration

This return is subject to audit. "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in El Paso County, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the Assessor as to its age, quality, quantity, or value.* § 39-5-107(2), C.R.S.
Name of Owner
Date(Required)
Max. file size: 98 MB.

Note:

A confirmation email will be sent once the declaration schedule is submitted. If you do not receive a confirmation please contact SherriGonzales@elpasoco.com.
Declaration Schedule 058

Renewable Energy Property

Section A- General Information

NOTE: This is a tab only form, using the enter or return keys will restart your session.
Name(Required)
Is the Mailing Address and Physical Location the Same?
Mailing Address(Required)
Physical Location
Renewable Energy Property as of January 1.
Changes from Previous Year?(Required)
Select here if there have been changes from last year's Declaration Schedule information. If no change has been made; proceed directly to Section F, complete it, sign it & submit.

Section B- Renewable Energy System Description

NOTE: Upload copies of any Power Purchase Agreement (PPA) or Net Metering Agreement. Include any amendments or addenda. Pursuant to §39-5-120, C.R.S., the declaration schedule and all attachments are confidential documents.
Is this your first time filing a DS 058 for this property?
Is this property subject to a Power Purchase Agreement (PPA) or Net Metering Agreement??
Ex. solar, wind, biomass, hydroelectric, geothermal.
MM slash DD slash YYYY

Section C- Income and Generation Information

NOTE: For solar energy properties only. Pursuant to §39-5-104.7(2)(b), C.R.S., solar energy property that would qualify as a solar energy facility as defined in §39-4-101(3.5), C.R.S., but generates and delivers less than 2MW of energy, must be valued using the same procedures used to determine the actual value of a solar energy facility in §39-4-102(1.5), C.R.S. These procedures do not apply to solar energy properties where the energy is consumed onsite. If you are unsure whether the property qualifies for these valuation procedures, contact AmandaGreene@elpasoco.com. In order to apply the modified income approach required by statute, the following information is required:
MWac
Percentage
MWac
Percentage
$/MWh
Percentage
kWh
$
Percentage or Decimal

Section D- Community Solar Gardens

Is this renewable energy system a statutorily defined community solar garden under §40-2-127(2)(b)(I)(A), C.R.S.?
If yes, how many total subscribers does the community solar garden have?
What percentage of the electricity generation capacity (in AC) is attributable to governmental, residential, or property tax exempt subscribers?

Section E- Listing of other Personal Property

Listing of other Personal Property
Please list all other personal property at this location excluding property used directly in the generation of the renewable energy (e.g. solar panels, wind turbines, inverters, ect.)
Item Description:
Amount:
Original Installed Cost:
Date Acquired:
Date First Placed into Service:

Section F- Declaration

NOTE: This return is subject to audit. "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in El Paso County, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the Assessor as to its age, quality, quantity, or value." § 39-5-107(2), C.R.S.
Owner Name(Required)
Name of Person Signing(Required)
Date(Required)
Max. file size: 98 MB.

Note:

A confirmation email will be sent once the declaration schedule is submitted. If you do not receive a confirmation contact AmandaGreene@elpasoco.com.
Declaration Schedule 060

LESSOR PERSONAL PROPERTY DECLARATION SCHEDULE- Use for Leased, Loaned, or Rented Property, or for Property you manufacture for Lease.

Section A-General Information

Name
Address(Required)
Indicate any Changes or Corrections.

Section B- Business Information

Business Start Date(Required)
Date of Location Change
ALL LEASED, LOANED AND/OR VENDING EQUIPMENT LOCATED IN EL PASO COUNTY ON JANUARY 01, TO INCLUDE ANY OFFICE OR WAREHOUSE LOCATIONS.
Changes From Previous Year(Required)
Select here if there have been changes from last year's Declaration Schedule information. If no changes have been made; proceed directly to Section J, complete it, sign it & submit.

Section C- Business Status

Is this an Existing Business?(Required)
Indicate any additions and/or deletions to your listing in Section (D).
Is this Business new or a first time filer?(Required)
Use Section (D) and attach separate sheet(s) if needed. You must give a complete itemized listing of all furniture, fixtures, and equipment.
Are you a New Owner of a Previously Existing Business?(Required)
You must give a complete itemized listing of all furniture, fixtures, and equipment acquired in this business purchase. In addition, include all other items in service as of January 1st.
Current Business Owner(Required)
New Owner
Please Provide New Owner Information.
New Owner Address
Date Sold
As of January 01, was the Business in Operation?(Required)
If furniture, fixtures, and equipment were sold.

Section D- Leases, Loaned, or Rented Property

For the most accurate assessment, it is recommended that you attach a complete itemized listing with each Business Personal Property Declaration filing.
New Additions(Required)
New Addition Information
For Additional Line Items, Select the +
Name & Address of User
Equipment Description
Lease Term (Start-End Date)
Monthly Rent
Year Acquired
Sales Price or Installed Cost
Month/Year Placed in Service
Deletions(Required)
Deletion Information
Note: For Additional Line Items, select the +
Name & Address of User
Equipment Description
Lease Term (Start-End Date)
Monthly Rent
Year Acquired
Sales Price or Installed Cost
Month/Year Placed in Service

Section E- Disposition of Property for Contracts Terminated During Previous Year

NOTE: Must be Reported.
Disposition of Property Details
Note: For Additional Line Items, select the +
Name and Address of User
Equipment Description
Lease Amount
Date Terminated
Returned (Yes/No)
Purchased by Customer (Yes/No)

Section F- For all Manufacturers/Lessors

NOTE: Certain equipment that once was inventory may now be taxable. This equipment includes any property that is held for rent or lease, and is subject to depreciation UNLESS it is rented for 30 days at a time or less, can be returned at the option of the renter, and for which sales/use tax is collected at sale. *Personal property that was leased during the prior calendar year, but has been returned to the manufacturer for scrapping, substantial reconditioning, renovating, or remanufacturing in accordance with customary practices is exempt if the items were not put back into service as of January 1 of the current assessment year. Manufacturers who have this type of property must report it to the Assessor for the assessment year following the year it is put into service.

Section G- For Lessors of Motor Vehicles or Mobile Machinery or Equipment

If you are the lessor of motor vehicles or mobile equipment, please complete the section below.
List
Note: For Additional Line Items, select the +
Lessee Name & Address
Item Description
Licensed/Z-Tab
Year Acquired
Sale Price or Original Installed Cost

Section H- Renewable Energy Personal Property- Solar Panels, Wind Turbines, Hydroelectric Property

Are there any Renewable Energy Property at this Location?
Are there any Renewable Energy Property at this Location?
If yes, is the Property Owned or Leased?
If yes, is the Property Owned or Leased?

Section I- Declared Leases

IF you have Declared Leases, Please Attach a List of the Conditional Sales Contracts
IF you have Declared Leases, Please Attach a List of the Conditional Sales Contracts

Section J- Declaration

This return is subject to audit. "I declare, under penalty of perjury in the second degree, that this schedule, together with any accompanying exhibits or statements, has been examined by me and to the best of my knowledge, information, and belief sets forth a full and complete list of all taxable personal property owned by me, or in my possession, or under my control, located in El Paso County, Colorado, on the assessment date of this year; that such property has been reasonably described and its value fairly represented; and that no attempt has been made to mislead the Assessor as to its age, quality, quantity, or value.* § 39-5-107(2), C.R.S.
Name of Owner
Date(Required)
Max. file size: 98 MB.

Note:

A confirmation email will be sent once the declaration schedule is submitted. If you do not receive a confirmation please contact SherriGonzales@elpasoco.com.
Declaration Schedule Instructions