Tax Information: Transfer Tax
Town of Breckenridge
The Town of Breckenridge instituted legislation that requires payment at the time
of closing in the amount of one percent of the sale amount for property within
town limits. These monies go into the General Fund for the Town of Breckenridge
and pay for many of the great things you see happening locally, such as the
Breckenridge Recreation Center, the
Breckenridge Golf Club, the Steven C. West Ice Arena, road improvements,
sidewalk improvements, events and programming and more.
The ordinance stipulates the one percent can be paid by either the buyer or the
seller, but must be paid at the time of closing. It is usually paid by the buyer. You
should discuss whether it makes sense to negotiate who (buyer or seller) should
pay the one percent with your Breckenridge Associates Real Estate broker.
There are now a few new subdivisions, developed by Vail Resorts Development
Company (VRDC) that also require a one percent transfer tax. Vail created a
Metro District to fund the infrastructure necessary for the development of Peak 7
and 8 residential units. The transfer tax(es) can be, for tax purposes, treated in
different ways by different parties and their accountants. Ask your Breckenridge
Associates Real Estate broker about how this detail can work for you in your
transaction should you purchase a property in a VRDC-developed subdivision.