Garfield County Assessor Jim Yellico introduced the first topic of note at Monday’s board meeting. In May, oil and gas operator Caerus Piceance, LLC filed a “Petition for Refund of Omitted Taxes Assessed for Tax Year 2018 (Production Year 2017).” This followed a 2023 county audit that identified an omitted production value, on which Caerus later paid taxes. “They paid $820,755.40 before interest,” said Yellico. That money was distributed to the various taxing entities in January.
Caerus had identified an “accounting difference” for the property, according to Yellico. “We collected $820,000 and shouldn’t have collected that much, so we’re having to give them [$145,846.52] back,” he stated. “That’s the first time in 13 years that there’s been an abatement on the audit amount.” He added that it wasn’t so much of a mistake as a difference in accounting processes. “Their tax agent found a different process that we agree with, so our audits … moving forward will do this new accounting process.”
“These are big dollars,” said Commissioner Tom Jankovsky. “I just want to note how important the oil and gas industry is to the operation of our county. I mean, this is just a small piece of what Caerus pays in property tax.”
The commissioners unanimously approved the abatement.
Prop 123
The commission held a public work session for the latter part of the day to address whether or not to opt into Colorado Proposition 123, approved by voters in 2022, in order to be eligible for state tax dollars earmarked for affordable housing projects. The deadline to apply for funding for 2025-2026 is Nov. 1. The program is administered by the Colorado Department of Local Affairs (DOLA).
The impetus was the formation of the Three Mile Community Park, a resident-based group that aims to purchase the Three-Mile Mobile Home Park from Roaring Fork Community Development Corporation, a nonprofit which purchased the park in 2022 with the intent of selling it back to the residents.
Gabriella Jimenez, a Three-Mile resident and the secretary on the board of the Three Mile Community Park, along with other residents, expressed that this potential funding would be critical.
Director of Community Development Glenn Hartmann acknowledged “the very minimal downside, which is a commitment to create more units. But if that commitment isn’t met, basically you sit out for a year in terms of future funding allocations.” The commitment is to have a 3% increase in affordable housing for each year the county is enrolled. Currently, that equates to approximately 30 to 40 units, according to Hartmann.
A sticking point was whether conversion housing, rather than new developments, would count toward the quota. Chairman John Martin pointed out that the statute only specifies “development.”
“I know that is a little bit of a gray area,” acknowledged DOLA representative Ashley Weesner. “He was correct in stating that it is new construction” that is defined in the statute. “However, there are conversion of units as well that can happen,” she assured, and added that there is work ahead to better define the statute.
The commissioners approved filing a commitment to participate in Proposition 123.
In other news …
Two-thirds of the board approved a memorandum of understanding with Habitat for Humanity for a shared unit at Habitat’s recently purchased apartment building in West Glenwood. The board had already committed $150,000 toward the unit to be used for employee housing. Martin opposed the motion.
The commission also got to pick out playground equipment for 1102 Grand Avenue in Glenwood Springs, adjacent to Axtell Park and where there used to be a playground. Deputy County Manager Bentley Henderson gave the commissioners nine playground structures to choose from, and the commissioners advised that the Monkey In The Middle structure from Playground Boss, on sale from $33,114 for $16,557, was the best option.
Following input from community group Friends of Axtell Park, the commissioners also suggested installing a swing set with two regular swings and a baby swing. Henderson was directed to address a question as to whether there is enough space in the playground area behind the county building for both the structure and a swingset, and to proceed from there.