Land Use & Zoning

Colorado's 'Gallagher Amendment' (before its 2020 repeal) affected real estate by:

ASetting maximum property tax rates for all properties
BFixing the ratio between residential and non-residential assessed property values✓ Correct
CRequiring all property transactions to be reported to the state
DMandating environmental review for all commercial development

Explanation

The Gallagher Amendment (passed 1982, repealed 2020) constitutionally fixed the ratio of residential to non-residential property assessment, which caused residential assessment rates to decline as residential property values grew faster. Its repeal in 2020 froze assessment rates.

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