A

Credible evidence that the fair market value of the transferred property is $500 or less, such as an appraisal, or where the Grantor and Grantee on the deed are the same person. If the deed involves a name change, the exemption application should be accompanied with Court documentation, marriage license or other legal proof of change of name.

B

Proof that the Grantee in the deed is a government agency, municipality, or political subdivision.

C

The deed must reflect that the transfer is a gift or charitable donation. For a gift, the deed must state: “For no consideration other than love and affection”, “as a gift”, or similar language clearly expressing a donative intent. For a charitable donation, the deed must specifically state that it was made as a charitable contribution and the grantee of the deed must be an entity qualified under Section 501(c)(3).

D

The names of the Grantor and Grantee listed on the deed must match exactly. Additionally, the exemption application must affirm that no additional consideration was paid in connection with the transfer, or must describe the amount of such additional consideration.

E

Death certificate, will, Personal Representative’s deed, Decree of Distribution, or other formal transfer of real property made for the purpose of transferring a decedent’s interest in real property to those persons entitled to take the property by law or pursuant to the decedent’s will. Also, an unrevoked Beneficiary’s Deed together with proof of the grantor’s death as required by Colorado law.

Note: This exemption does not apply to a sale of real property by a decedent’s estate.

F

Proof that the percentage of ownership has not changed. Examples include: Operating Agreement, Stock certificate(s), Membership Ledger, Trust Agreement, Affidavit of Trust, or Memorandum of Trust. See the discussion under Question 25 of these amended regulations.

G

Certified copy of court documentation (bankruptcy or receivership)

H

The wording of deed should clearly describe the situation (example: Deed of Correction” or “Corrective Deed”), and a written explanation should be provided on the exemption application.

I

A certified copy of a final judgment of a court (a Quiet Title Decree, a Rule and Order or other court judgment) should accompany the exemption application.

J

A certified copy of a Separation Agreement, Decree of Legal Separation, or Decree of Dissolution of Marriage stating that the Grantor’s interest in the subject property is to be transferred to the Grantee.

K

Documentation demonstrating that the land that is transferred is a cemetery lot.

L

A copy of the lease.

M

The deed must specifically described the mineral or royalty interest being transferred. Unless another exemption applies, this exemption does not apply if any interest in real property other than a mineral or royalty interest is conveyed.

N

A copy of the mortgage, deed of trust, or other legal documentation providing for the transfer of legal title to the real property to secure a debt or other obligation.

O

Copies of the Deed-In-Lieu of Foreclosure and Deed-In-Lieu Agreement and Estoppel Affidavit (if any).

P

Copy of sheriff’s confirmation deed, public trustee’s confirmation deed, or other real property conveyance representing a forced sale of property to satisfy a financial obligation, judgment, or debt of the property owner, If the grantee in the deed submitted an “overbid” as defined by Section 38-38-100.3(17.3), C.R.S., contact information for the grantee shall also be provided since the conveyance is taxable under the RETT Ordinance to the full extent of the amount paid by the person who submitted the overbid. See the answer to Question 17(C).

Q

Copy of the executory (unperformed) contract for the sale of real property. Evidence of relationship, such as 1031-reverse exchange documentation (or statement on deed).

R

[Repealed by Ordinance No.7, Series 2014].

S

[Repealed by Ordinance No.7, Series 2014].

T

Proof that the property has been approved by Town of Breckenridge Community Development Department as a qualifying deed-restricted property, and: (i) a copy of the deed, restrictive covenant or other legal restriction creating the qualifying deed restriction and (ii) if applicable, a copy of the Appreciation Limiting Deed of Trust.