GRI - Taxation & Investments in RE

Instructor: Susan Canny

This course will cover basic principles of taxation in real estate and applicable provisions for residential and investment properties. Topics covered will include federal taxation concepts such as capital gains and 1031 exchange provisions as well as resources for determining county property tax rates and the types of legislation which impact property tax rates. The course will include formulas for calculating tax liability for investment properties, deductable costs and expenses, and investment property income taxation. In addition, the course will provide an overview of the assessment process, approaches to property valuation and example of available tax credits.

CAR Policies

Please carefully read the following school policies. These policies apply to any class offered by the Colorado Association of Realtors® ("CAR").

• All students must be in class within 15 minutes of the class starting time in order to receive course credit and/or continuing education credit. Late arrivals may attend the course, with the understanding that they will not receive credit. Students must attend the full class and achieve 70% or better on any exam to receive credit. If a student fails, he/she will receive information about how to retake the exam.
• At the end of the class, all students receiving credit will receive a Certificate of Completion. This certificate must be kept on file by the real estate licensee as proof of successful completion of, and credit for, the course. The Colorado Real Estate Commission randomly audits licensees anually.
• If the certificate is lost, CAR will reissue a certificate only after the student makes a replacement request in writing and pays the replacement fee.

NOTICE: Courses are open to both the members and non-members of CAR; however, a non-Realtor® member will not receive credit towards or qualify for designations offered to Realtors® by CAR or the National Association of Realtors®.

REFUNDS: If the course is cancelled, or the student withdraws at least 5 days prior to the course, a full refund will be issued. Cancellation within 5 days of the course will result in a refund of the tuition less a 25% cancellation charge. If the student fails to appear for class or fails to cancel, nor refund will be issued. Any refund due to the student will be issued within 30 days of cancellation, subject to receipt of a written request.

BARA Attendance Policies

Please carefully read the following BARA policies.

• All students must be in class within 15 minutes of the class starting time in order to receive course credit and/or continuing education credit. Late arrivals may attend the course, with the understanding that they will not receive credit. Students must attend the full class and achieve 70% or better on any exam to receive credit. If a student fails, he/she will receive information about how to retake the exam.
• At the end of the class, all students receiving credit will receive a Certificate of Completion. This certificate must be kept on file by the real estate licensee as proof of successful completion of, and credit for, the course. The Colorado Real Estate Commission randomly audits licensees annually.
• If the certificate is lost, BARA will reissue a certificate only after the student makes a replacement request in writing and pays the replacement fee.

NOTICE: Courses are open to both the members and non-members of BARA on a space available basis; however, a non-Realtor® will not receive credit towards or qualify for designations offered to Realtors® by CAR or the National Association of Realtors®.

REFUNDS: If the course is cancelled, or the student withdraws at least 5 days prior to the course, a full refund will be issued. Cancellation within 5 days of the course will result in a refund of the tuition less a 25% cancellation charge. If the student fails to appear for class or fails to cancel, no refund will be issued. Any refund due to the student will be issued within 30 days of cancellation, subject to receipt of a written request.