[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,75,87],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},"mediaId",6550452,"mediaKeyId","5392120-431e7fab1bb3de5cdb25c3789fc5ea03","parentId",5392120,"title","Adams County begins review of business personal property tax incentive; staff seeks values-based updates","audioSeconds",2518,"startMs",3437000,"endMs",5955000,"viewUrl","/Search/View?dp=1&key=5392120-431e7fab1bb3de5cdb25c3789fc5ea03&start=3437&end=5955","thumbnailUrl","https://assets.pipeline.soar.com/5392120-431e7fab1bb3de5cdb25c3789fc5ea03/thumbnail_3437000.jpg","articleUrl","/articles/6550452/Adams-County/Colorado/Adams-County-begins-review-of-business-personal-property-tax-incentive-staff-seeks-values-based-updates","mediaUrl","https://secure.pipeline.soar.com/6550452-14cf1b78a2d03002924ed7eb038472f7/orig.mp4?Expires=1770993263&Signature=BBsyypC0pQPs6YrntEG6RIqYjM5BWOAOK7xcl~lS-CgcP~2jODCXB2EZlm85gg6mPe9XboG4nM1nbS3ln-1Eq8apc6aeKHT8Sno3hLmEOxTHelldAcTGENhAFk0ZYi7Z-kDPJGzKtYZykeOPSYkClzPW~SK~QX-p~a-Cnnzo68DqzZGeBRqYHKTKLFt9mlSYz2-IUSnTxx9PNW4BLBi3lSE9XHGM3qI19Q-Zi8KYilghFldI39dejSGqFOSfq~TwjG7ziLFdgLmSY~wA3KrZBNAn-UePC-P1VzVivB~3vDrOEaDMqXr5hF-QobS5oKpOLYexpSGbw~msfNgMliEoFQ__&Key-Pair-Id=KUT5TJCACFTXG","author","Adams County","date","2025-07-15T19:14:11Z","article","Adams County staff presented a review of the county’s business personal property tax incentive and asked the Board of County Commissioners for direction on whether to modernize the program’s scoring matrix to better reflect board priorities beyond jobs, wages and investment.

The incentive reduces the county portion of business personal property taxes—taxes on equipment, machinery and furniture—after a business pays its assessed liability. County staff said Colorado law allows local governments to rebated up to 100% of business personal property tax for up to 35 years, but Adams County’s current policy has historically provided a 50% rebate for up to eight years depending on scores in a matrix based on jobs, wages and investment.

Why it matters: The program has been a core economic-development tool for Adams County’s staff and has funded and shaped recruitment and retention agreements. Commissioners discussed whether to keep a predictable, objective scoring formula or adopt a more flexible framework that lets the county place greater weight on values such as public-health benefits, workforce training partnerships and catalytic projects.

Staff said the county currently has eight active incentive agreements that have created or retained more than 3,200 jobs in the last five to six years. “We collect about a million dollars a year from these businesses; in 2025 we’re estimating about $912,000,” staff said. Staff also said rebate payments are made after verification of hiring, wage and investment thresholds; the county budgets a larger best-case amount but pays out only for businesses that meet annual criteria.

The board discussed trade-offs. Some commissioners favored a fixed, predictable point-based approach that is easy for businesses to understand; others urged adding values-based factors such as public-health outcomes, child-care supports, environmental stewardship or educational partnerships. Commissioners raised concerns about “but-for” findings (demonstrating a business would not locate or expand in the county absent the incentive) and about unintended loopholes, for example landlords seeking to claim rebates because they host a single qualifying tenant.

Staff proposed next steps: a board survey to collect commissioner preferences on criteria and values, comparative analysis with peer (statutory) counties, and a draft updated matrix to return to the board for further discussion and possible adoption later this year.

Ending: Commissioners asked staff to produce a draft framework with numbers and comparables after the board completes the survey; staff said it will return with a calibrated scoring matrix and comparable-county research in the coming months.","mediaType","Video","parentTitle","July 15, 2025, Board of County Commissioners Study Session","oneSentenceSummary","County staff outlined the history and mechanics of the business personal property tax incentive, described current practice (50% rebate up to eight years), and asked commissioners whether to modernize the scoring matrix to incorporate nonwage values such as public health and place-based benefits.","taxTitle","Adams County, Colorado","taxId",4150,"location","headline","","shortSummary",{"_33":76,"_35":36,"_37":38,"_39":77,"_41":78,"_43":79,"_45":80,"_47":81,"_49":82,"_51":83,"_53":84,"_55":56,"_57":58,"_59":85,"_61":62,"_63":64,"_65":86,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6550456,"Adams County to redraw enterprise-zone boundaries after state redesignation process",333,735000,1068000,"/Search/View?dp=1&key=5392120-431e7fab1bb3de5cdb25c3789fc5ea03&start=735&end=1068","https://assets.pipeline.soar.com/5392120-431e7fab1bb3de5cdb25c3789fc5ea03/thumbnail_735000.jpg","/articles/6550456/Adams-County/Colorado/Adams-County-to-redraw-enterprise-zone-boundaries-after-state-redesignation-process","https://secure.pipeline.soar.com/6550456-cf5cb95b3e37b77d8dc7481f2106cea2/orig.mp4?Expires=1770993263&Signature=W-1hf~7-w7pEMWI0MD1cJ8LAa38lYGNFMQ1YoFm1BayF3CacHXwyq8zMF6aDwxIyQ4QS3~6qXssIvqlwIvMzEccLP07ll4rWJYYuhC97sMZYJ4G8XWOCgYLhfZpgjmJJ7lOju7StviSEOb0qHatO9iPwAzIOLVwfMpnNSOUGWl76JHA2EL1YzOR~D040bLtlP0TcZu-m2cZUR~fJ2QAUMg~OLJR0EzYnmX14j-QWSfw-BdmbhUzMWag7hDtvoHA7ADHDy~DaYAdnBbTlc6WayapBhYIzsYTdQKkkjOCL0i~F0uUKKS6U~~0mtm4d9NL4xzvIROF3BMz8whIIrNPZfQ__&Key-Pair-Id=KUT5TJCACFTXG","Adams County economic development staff told the Board of County Commissioners they will submit proposed enterprise-zone boundaries to the state this summer as part of a 10-year redesignation process and asked municipalities to supply final boundary feedback by the county’s near-term deadline.

The county took over administration of the state enterprise zone program in 2024. That program provides state tax credits intended to encourage investment—ranging from job training and hiring to building rehabilitation—in designated census tracts. Staff said the state’s Office of Economic Development and International Trade and the Colorado Economic Development Commission will review redesignation applications and adopt new boundaries on a schedule staff described as culminating January 2, 2026.

Why it matters: The enterprise zone designation lets businesses in qualifying areas claim state tax credits tied to job training, hiring, benefits and investment in vacant commercial buildings. Redrawing boundaries affects which parts of Adams County will remain eligible for those state credits.

Staff explained the state’s typical criteria for redesignation: elevated unemployment rates, lower population growth and lower per-capita income. “To qualify, you must meet at least one of those,” staff said, while noting that several parts of Adams County meet multiple criteria. Staff said they coordinated with municipal economic-development staff to propose strategic corridors and growth areas to keep in the enterprise zone.

Staff gave timeline details: the county will submit an initial application in August, receive feedback from state reviewers in the fall, adjust boundaries as needed in response to state guidance, and adopt final boundaries in January. Staff asked municipalities to send final boundary feedback by the board-requested deadline (described in the meeting as next Wednesday) so staff could map them in GIS and include municipal input in the county submission.

A commissioner asked whether the county may create more than one noncontiguous enterprise zone; staff said state rules allow a single enterprise-zone designation for the county that may be noncontiguous, but the total population served by the county enterprise zone must not exceed the state threshold staff cited (about 115,000). Staff noted Adams County’s current enterprise-zone population is larger (about 148,000) and that, as areas become more successful, they often lose eligibility over time.

Ending: Staff said they will continue coordinating with municipal partners on proposed boundaries, produce GIS maps based on municipal feedback and return to the board with proposed boundaries before the county submits its application to the state.","County economic development staff said enterprise zone administration moved in-house in 2024 and that the state’s 10-year redesignation process will require Adams County to submit proposed boundaries in August; municipalities must provide feedback to staff this week.",{"_33":88,"_35":36,"_37":38,"_39":89,"_41":90,"_43":91,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":68,"_72":73,"_74":73},6550461,"Adams County studies new state tax-rebate tool for childcare, food access and behavioral health",2282,977000,3259000,"/Search/View?dp=1&key=5392120-431e7fab1bb3de5cdb25c3789fc5ea03&start=977&end=3259","https://assets.pipeline.soar.com/5392120-431e7fab1bb3de5cdb25c3789fc5ea03/thumbnail_977000.jpg","/articles/6550461/Adams-County/Colorado/Adams-County-studies-new-state-tax-rebate-tool-for-childcare-food-access-and-behavioral-health","https://secure.pipeline.soar.com/6550461-3c9c060093d32a2fd830e37119772dd9/orig.mp4?Expires=1770993263&Signature=bB6KvZxwMvC0Uny26IZX8bs8qGunGffr3YuO7fs-OP3f9htF~WFmdzdv8t4h7UMn7NAzjL12ugJDmQVTi1bK2hgmb7q3~lYnyu1VaCeyUZQppekMT63gayoag7JG2c7ruSIqNx-nC9XaMZqxXKOj1dTEpXBGJ3xZQ7zpIaDSxvWz1d97ePCEVXj2OSxHOTLmrxWLqOxHvay1kCxcKNd6L5m1hSzuSMDKoEInO4D8utedvXMUbvK~CXPQOUagYSJkmwsYeiI8Rohgpl1LnbQbwFmtomiBbTQMdExMJ4GKYpLjXN118abctGPjTv4XPsqpceqxs0PoKsxikldeChG5LA__&Key-Pair-Id=KUT5TJCACFTXG","Adams County staff on Thursday briefed the Board of County Commissioners on a new state law that lets counties create a countywide program to rebate real property taxes for targeted land uses, and asked for direction on which uses to study first.

The board heard that Senate Bill 24-002, enacted in 2024, allows local governments “to establish and administer an economic incentive program that is a direct rebate of real property taxes,” and that any program adopted by the county must apply countywide and be readopted annually following public hearings. Staff asked the board whether to begin studies of childcare, food access and behavioral-health services under the new authority.

Why it matters: The tool lets the county offer a form of property-tax rebate not previously available to local governments. Because the rebate would reduce property-tax receipts, adopting a program has direct budget implications and requires careful design, municipal coordination and public outreach. It also provides a new lever the county can use to encourage uses it finds “diminishing or unavailable,” such as childcare in some parts of the county.

Staff member Alicia, of the county’s economic development team, briefed the board on how the program works and the likely process. “The legislation defines [an area of specific local concern] as any use of real property in a county that is determined by the board of county commissioners to be diminishing or unavailable based on verifiable data in which the board … declares to be necessary for the preservation of health, safety, or welfare of the residents,” Alicia said. She noted the statute lists four broad categories: attainable and affordable housing; childcare or early childcare education; economic development purposes; and investment in behavioral or mental health.

Staff presented a childcare example the county had prepared to show how a program might operate. County licensing data show 202 licensed childcare facilities across Adams County: 138 are licensed home-based providers, 26 operate in exempt locations such as churches or schools, and 38 are at commercial locations that pay commercial property taxes. In the unincorporated county, staff reported 28 licensed facilities: 19 home-based, 4 exempt and 5 commercial.

Using two sample property assessments, staff illustrated how a rebate could work. One unincorporated example with an assessed value the county cited at $572,000 had an annual property-tax bill staff listed as $15,890; under a hypothetical program the tax liability was shown reduced to about $12,000 (roughly a $3,500 reduction). A municipal example with an assessed value the presentation listed at $820,000 showed a typical tax bill near $27,000 and a potential layered rebate of roughly $7,500. Alicia said these examples are illustrative: the rebate would be a receipt-and-rebate process rather than an immediate deduction from the tax bill.

Commissioners asked practical questions. They raised whether home-based licensed providers could be eligible (staff said licensed home-based providers would appear on the county map and could be studied), how the county would avoid creating loopholes for landlords who host a single qualifying tenant, and whether municipal participation would be required for a full rebate. Staff said the county could start by rebating the county portion of taxes and noted municipalities would need to adopt their own programs to rebate their portions; statutory notice to cities is required before counties hold adoption hearings.

Several commissioners endorsed starting with childcare as a first study topic. Commissioners also suggested the study include food-access gaps (food deserts), behavioral-health and mental-health services, and affordable-housing conversions as possible uses to evaluate. Commissioners asked staff to include fiscal-impact modeling showing the scale of potential rebates for each land-use category before any adoption.

Next steps and process: staff asked the board whether to direct additional study of specific uses and to provide additional feedback via a board survey that staff will collect and use to draft a formal program framework. Staff said any program adopted by the board would require public engagement, annual reevaluation and readoption, and could be modified in subsequent years.

The board directed staff to pursue municipal outreach, to prioritize childcare for an initial study, and to return with fiscal analyses and proposed program language for future review.

Ending: County staff said they will gather municipal feedback, perform detailed fiscal modeling for each land-use option the board prioritizes, and return with a draft program for the board’s consideration later this year.","County staff presented a new state-authorized option allowing local governments to rebate real property taxes for specific land uses. Commissioners directed staff to study childcare first and to seek municipal input; staff recommended a year-by-year adoption and public hearings before implementation.","actionData","errors"]

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Adams County begins review of business personal property tax incentive; staff seeks values-based updates

Adams County to redraw enterprise-zone boundaries after state redesignation process

Adams County studies new state tax-rebate tool for childcare, food access and behavioral health