reglab/housing_qa huggingface dataset:
CO Code § 38-41-201.5 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-201.5. Legislative Declaration of Homestead Exemption for Mobile Homes

 The general assembly hereby finds and declares that, as the cost of conventional housing continues to escalate, mobile homes will become an ever larger percentage of the total housing supply, particularly for the elderly and the low-to-moderate income groups; that the purchase of a mobile home is a major investment; that most mobile homes are permanently or semipermanently located; that great improvements have been made in the quality and variety of such homes; and that mobile homes are dwellings which should be accorded a status equivalent to conventional homes. The general assembly recognizes, however, that mobile homes are more readily moved than conventional homes; that they are presently bought and sold as personal property and that there are advantages to both the industry and consumers to continue this practice; and that they presently have a dual nature in the area of taxation and tax collection; therefore mobile homes should be entitled to a homestead exemption.   History. Source: L. 82: Entire section added, p. 544, § 1, effective January 1, 1983.
CO Code § 38-41-201.6 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-201.6. Mobile Home, Manufactured Home, Trailer, and Trailer Coach Homestead Exemption

  A manufactured home as defined in section 38-29-102 (6) that includes a mobile home or manufactured home as defined in section 38-12-201.5 (5), 5-1-301 (29), or 42-1-102 (106)(b), that has been purchased by an initial user or subsequent user, and for which a certificate of title or registration has been issued in accordance with section 38-29-110 or pursuant to section 38-29-108, is a homestead and is entitled to the same exemption as enumerated in section 38-41-201, except for any loans, debts, or obligations incurred prior to January 1, 1983. For purposes of this homestead exemption, the term “house” as used in section 38-41-205 is deemed to include mobile homes or manufactured homes.    A trailer as defined in section 42-1-102 (105), C.R.S., or a trailer coach as defined in section 42-1-102 (106)(a), C.R.S., that has been purchased by an initial user or subsequent user and for which a certificate of title or registration has been issued pursuant to section 42-3-103, C.R.S., is a homestead and is entitled to the same exemption as enumerated in section 38-41-201, except for any loans, debts, or obligations incurred prior to July 1, 2000. For purposes of this homestead exemption, the term “house” as used in section 38-41-205 shall be deemed to include trailers or trailer coaches.     History. Source: L. 82: Entire section added, p. 544, § 1, effective January 1, 1983. L. 83: Entire section amended, p. 1462, § 2, effective June 15. L. 94: Entire section amended, p. 707, § 14, effective April 19; entire section amended, p. 2567, § 85, effective January 1, 1995. L. 2000: Entire section amended, p. 717, § 4, effective May 23. L. 2001: (1) amended, p. 1279, § 53, effective June 5. L. 2020: (1) amended,(HB 20-1196), ch. 195, p. 928, § 22, effective June 30.    Editor's note:   Amendments to this section by Senate Bill 94-92 and Senate Bill 94-1 were harmonized.   ANNOTATION   The general assembly, by including the statutory definitions of “mobile home”, “manufactured home”, “trailer”, and “trailer coach”, intended to exclude other types of structures designed to serve as dwellings. Although the homestead exemption is to be liberally interpreted, no reasonable interpretation of this section can expand the exemption to dwellings, such as “motor homes”, that the general assembly chose not to include. In re Romero, 579 B.R. 551 (D. Colo. 2016 ).
CO Code § 38-41-205 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-205. Of What Homestead May Consist

 The homestead mentioned in this part 2 may consist of a house and lot or lots or of a farm consisting of any number of acres.   History. Source: R.S. P. 386, § 61. G.L. § 1347. G.S. § 1635. R.S. 08: § 2954. C.L. § 5928. CSA: C. 93, § 27. L. 53: P. 412, § 3. CRS 53: § 77-3-5. C.R.S. 1963: § 77-3-5. L. 82: Entire section amended, p. 552, § 1, effective March 11. History. Source: R.S. P. 386, § 61. G.L. § 1347. G.S. § 1635. R.S. 08: § 2954. C.L. § 5928. CSA: C. 93, § 27. L. 53: P. 412, § 3. CRS 53: § 77-3-5. C.R.S. 1963: § 77-3-5. L. 82: Entire section amended, p. 552, § 1, effective March 11.    ANNOTATION   Law reviews. For article, “Executions and Levies on Tangible Property”, see 27 Dicta 143 (1950). For note, “Colorado Homestead Now Assertable Against Heirs”, see 25 Rocky Mt. L. Rev. 84 (1952). For note, “The Homestead Rights of Minor Children in Solvent Estates”, see 25 Rocky Mt. L. Rev. 370 (1953). For article, “Homestead and Bankruptcy in Colorado and Elsewhere”, see 56 U. Colo. L. Rev. 175 (1985).   Pickup camper shell qualifies as homestead exemption. Although not a traditional house, a camper shell was the home and dwelling of the debtor and qualified for the homestead exemption allowed in § 38-41-201 . In re Lepka, 105 B.R. 638 (Bankr. D. Colo. 1989 ).   The term “farm” includes water rights necessary for irrigation. Without water, most pieces of land are not capable of agricultural production. Therefore, water rights that are necessary to the use of the land for agricultural purposes are covered by the term “farm” and are protected under this exemption. Shigo, LLC v. Hocker, 2014 COA 16 , 338 P.3d 421.   Applied in Wells v. W. Greeley Nat'l Bank, 29 B.R. 688 (Bankr. D. Colo. 1983 ).
CO Code § 38-41-208 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-208. Survival of Exemption

  If the property qualifies as a homestead for a joint tenant who is the husband or wife of the other joint tenant or one of the other joint tenants, then, upon the death of either spouse, the homestead shall continue in effect on the interest in such property of the surviving spouse. If the property qualifies as a homestead for a joint tenant who is the parent of one or more of the other joint tenants who are minors, then, upon the death of such parent leaving no spouse surviving, the homestead shall continue in effect on the interest in such property of the surviving minor children.    If the property qualifies as a homestead for a joint tenant who is not related to any other joint tenant as husband or wife or parent and minor child, then, upon the death of such joint tenant, his homestead shall cease and terminate, and the property shall be held by the surviving tenants free of any homestead interest of such decedent, his spouse, or his minor children.     History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-8. C.R.S. 1963: § 77-3-8. L. 75: Entire section R&RE, p. 1446, § 5, effective July 14. History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-8. C.R.S. 1963: § 77-3-8. L. 75: Entire section R&RE, p. 1446, § 5, effective July 14.    ANNOTATION   Law reviews. For article, “Homestead and Bankruptcy in Colorado and Elsewhere”, see 56 U. Colo. L. Rev. 175 (1985).
CO Code § 38-41-209 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-209. Insurance Proceeds

 Whenever the improvements on property which has been homesteaded are insured in favor of a person entitled to the exemption and a loss is incurred entitling such person to the insurance or a part thereof, such insurance proceeds to the amount of the exemption shall be exempt in the same manner as provided for a sale of the homesteaded property.   History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-9. C.R.S. 1963: § 77-3-9. History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-9. C.R.S. 1963: § 77-3-9.
CO Code § 38-41-210 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-210. Definitions - Vendor's Rights

 The terms “owner of the property” and “householder” mean a person holding any equity under a contract of sale or other agreement whereby such person is holding possession of the property, but the rights of the vendor or seller in such contract or other agreement shall always be superior to any homestead.   History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-10. C.R.S. 1963: § 77-3-10. History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-10. C.R.S. 1963: § 77-3-10.
CO Code § 38-41-211 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-211. Exemption in Addition to Allowances

 The homestead exemption granted under this part 2 shall be in addition to and not in lieu of the exempt property and family allowances to a surviving spouse and minor and dependent children of a decedent and the preferences granted to dependents of protected persons under articles 10 to 20 of title 15, C.R.S.   History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-11. C.R.S. 1963: § 77-3-11. L. 73: P. 1648, § 10. History. Source: L. 53: P. 413, § 6. CRS 53: § 77-3-11. C.R.S. 1963: § 77-3-11. L. 73: P. 1648, § 10.
CO Code § 38-41-212 (2021)
2021 Colorado Code|Title 38 - Property - Real and Personal|Article 41 - Limitations- Homestead Exemptions|Part 2 - Homestead Exemptions|§ 38-41-212. Waiver

  Any purchase by an encumbrancer, lienholder, or any other person or any redemption by a junior lienholder pursuant to a foreclosure sale conducted by any court, sheriff, public trustee, or other public official pursuant to a mortgage, deed of trust, or other lien which contains a waiver of homestead rights in the encumbered property shall be subject to such waiver of homestead rights, and the purchaser of or person redeeming the property shall be entitled to acquire said property free of any homestead rights and without compliance with the requirements of section 38-41-206.    Any purchase by an encumbrancer, lienholder, or any other person or any redemption by a junior lienholder pursuant to a foreclosure sale conducted by any court, sheriff, public trustee, or other public official pursuant to a mortgage, deed of trust, or other lien, except a tax sale pursuant to article 11 of title 39, C.R.S., which does not contain a waiver of homestead rights in the encumbered property shall be subject to such homestead rights.     History. Source: L. 83: Entire section added, p. 1479, § 1, effective June 15.    ANNOTATION   Law reviews. For article, “The Statutory Right of Redemption from Foreclosures”, see 13 Colo. Law. 793 (1984). For article, “Homestead and Bankruptcy in Colorado and Elsewhere”, see 56 U. Colo. L. Rev. 175 (1985). For article, “Partial Redemption In Colorado Foreclosures”, see 67 Den. U.L. Rev. 61 (1990). For article, “Strategic Options for Overly Encumbered Real Property (Friendly Foreclosures)”, see 46 Colo. Law. 31 (July 2017).   Purpose of section. By enacting this section, the general assembly extended a senior lienholder's waiver of homestead rights to junior lienholders. Janicek v. Obsideo, LLC, 271 P.3d 1133 (Colo. App. 2011).   A contractual waiver of homestead rights in a deed of trust constitutes a waiver as to all junior lienholders, and any junior lienholder redeeming the property takes it free and clear of any homestead rights. Janicek v. Obsideo, LLC, 271 P.3d 1133 (Colo. App. 2011).   Because homeowners waived their homestead rights in the first deed of trust, any junior lienholder redeeming pursuant to foreclosure of the first deed of trust is entitled to take the property free of any homestead rights. Janicek v. Obsideo, LLC, 271 P.3d 1133 (Colo. App. 2011).
CO Code § 39-3-102 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-102. Household Furnishings - Exemption

  Household furnishings, including free-standing household appliances, wall-to-wall carpeting, an independently owned residential solar electric generation facility, and security devices and systems that are not used for the production of income at any time shall be exempt from the levy and collection of property tax. If any household furnishings are used for the production of income for any period of time during the taxable year, such household furnishings shall be taxable for the entire taxable year. An independently owned residential solar electric generation facility shall not be considered to be used for the production of income unless the facility produces income for the owner of the residential real property on which the facility is located. For property tax purposes only, rebates, offsets, credits, and reimbursements specified in section 40-2-124, C.R.S., shall not constitute the production of income. For purposes of this subsection (1), for property tax purposes only, security devices and systems shall include, but shall not be limited to, security doors, security bars, and alarm systems.    For property tax years commencing on and after January 1, 1990, no work of art, as defined in section 39-1-102 (18), which is not subject to annual depreciation and which would otherwise be exempt under this section shall cease to be exempt because it is stored or displayed on premises other than a residence.     History. Source: L. 89: Entire article R&RE, p. 1470, § 1, effective April 23; entire section amended, p. 1494, § 1, effective June 8. L. 92: (1) amended, p. 2216, § 4, effective June 2. L. 2010: (1) amended,(HB 10-1267), ch. 425, p. 2199, § 2, effective August 11.    Editor's note:   This section is similar to former § 39-3-101 (1)(a) as it existed prior to 1989.
CO Code § 39-3-103 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-103. Personal Effects - Exemption

 Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax.   History. Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.    Editor's note:   This section is similar to former § 39-3-101 (1)(b) as it existed prior to 1989.
CO Code § 39-3-104 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-104. Ditches, Canals, and Flumes - Exemption

 Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person shall be exempt from the levy and collection of property tax.   History. Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.    Editor's note:   This section is similar to former § 39-3-101 (1)(c) as it existed prior to 1989.   ANNOTATION   Annotator's note. Since § 39-3-104 is similar to § 39-3-101 (1)(c) as it existed prior to the 1989 repeal and reenactment of this article, relevant cases construing that provision have been included in the annotations to this section.   Irrigation ditch system not taxable separately from land irrigated. A ditch conveying water to a reservoir, whence it is distributed solely for the irrigation of the lands of those entitled to the ditch, is not subject to taxation, separate from the land irrigated: neither is the reservoir nor the bed thereof. Shaw v. Bond, 64 Colo. 366 , 171 P. 1142 (1918).   Unless rights retained in ditch by third party. Where a ditch company retains an interest in the ditch with water rights unsold, the ditch is not exempt from taxation. Murray v. Bd. of Comm'rs, 28 Colo. 427 , 65 P. 26 (1901).   Water rights deemed improvement to the lands benefitted. Water rights, although represented by stock in a mutual ditch company, are properly classified as an improvement to the land benefitted by the availability of irrigation for purposes of valuation of the real estate for taxes. Beaty v. Bd. of County Comm'rs, 101 Colo. 346 , 73 P.2d 982 (1937).
CO Code § 39-3-105 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-105. Public Libraries - Governments - School Districts - Exemption

 Property, real and personal, of public libraries and of the state and its political subdivisions, including school districts or any cooperative association thereof, shall be exempt from the levy and collection of property tax.   History. Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.    Editor's note:   This section is similar to former § 39-3-101 (1)(d) as it existed prior to 1989.   ANNOTATION   Property of the fire and police pension association not exempt from taxation under this section. The fire and police pension association (FPPA) is not a political subdivision as defined in § 39-1-102 (12) and the general assembly has not specifically exempted the FPPA's property from taxation as property of the state. City and County of Denver v. Bd. of Assessment Appeals, 30 P.3d 177 (Colo. 2001).
CO Code § 39-3-108.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-108.5. Property - Community Corrections Facility - Exemption

  Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if such property is owned and used by a nonprofit community corrections agency for a community correctional facility or program.    As used in this section:   “Community correctional facility or program” shall have the meaning set forth in section 17-27-102 (3), C.R.S., for community corrections program.    “Nonprofit community corrections agency” means any person, agency, corporation, association, or entity that:   Is exempt from federal income tax pursuant to the “Internal Revenue Code of 1986”, as amended; and    Operates a community correctional facility or program.          The provisions of this section shall apply to property tax years beginning on or after January 1, 1993.     History. Source: L. 93: Entire section added, p. 614, § 2, effective April 30. L. 95: (2)(a) amended, p. 1108, § 54, effective May 31.
CO Code § 39-3-111 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-111. Property - Used by Fraternal or Veterans' Organization - Charitable Purposes - Exemption - Limitations

 Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, shall be exempt from the levy and collection of property tax if such property is used by any fraternal organization, as defined in section 24-21-602 (18) , notwithstanding the requirement that such organization be in existence for a period of five years, or by any veterans' organization, as defined in section 24-21-602 (43) , notwithstanding the requirement that such organization be in existence for a period of five years, and the net income derived from the use of such property is irrevocably dedicated to any of the purposes specified in sections 39-3-106 to 39-3-110 , 39-3-112 , or 39-3-113 and to the purpose of maintaining and operating such organization. As used in this section, the term “net income” means all items of revenue and gain minus all items of loss and expense, including amounts reasonably anticipated for future needs, as determined according to the usual method of accounting for such organization. No requirement shall be imposed that use of property which is otherwise exempt pursuant to this section shall benefit the people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117 .   History. Source: L. 89: Entire article R&RE, p. 1473, § 1, effective April 23. L. 90: Entire section amended, p. 1712, § 5, effective June 9. L. 2018: Entire section amended,(HB 18-1375), ch. 274, p. 1725, § 93, effective May 29.    Editor's note:   This section is similar to former § 39-3-101 (1)(g) as it existed prior to 1989.   ANNOTATION   Statutory presumption of use for charitable purpose relieves fraternal organization only of its burden to establish such use; however, once the finding of charitable purpose is made, such organization has the burden of showing the irrevocable dedication of the net income of such property to the enumerated statutory uses and purpose set out in this section. Western Slavonic Ass'n v. Prop. Tax Adm'r, 835 P.2d 621 (Colo. App. 1992).
CO Code § 39-3-111.5 (2021)
2021 Colorado Code|Title 39 - Taxation|Article 3 - Exemptions|Part 1 - Property Exempt From Taxation|§ 39-3-111.5. Property - Health-Care Services - Charitable Purposes - Exemption - Limitations

  Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if:   Such property is owned by a nonprofit corporation, whether organized under the laws of this state or of another state;    Such property is occupied or used by one or more physician or dentist, or both, licensed to practice medicine or dentistry, as applicable, under the laws of this state for the purpose of the practice of medicine or dentistry;    Such health-care services are provided to patients who request such services and the financially needy are only charged for such services based upon the ability to pay; and    The board of county commissioners of the county in which such property is located certifies that a need exists for the provision of such health-care services.       The limitations set forth in section 39-3-116 (1) and (2) shall not apply to the use of property pursuant to the provisions of subsection (1) of this section.    Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.     History. Source: L. 91: Entire section added, p. 1956, § 3, effective June 7.    ANNOTATION   Annotator's note. Since § 39-3-111.5 is similar to § 39-3-101 (1)(g)(I) (D) as it existed prior to the 1989 repeal and reenactment of this article, relevant cases construing that provision have been included in the annotations to this section.   Exempt status unaffected by receipt of money from beneficiaries. An institution does not lose its charitable character if it receives revenue from recipients of its bounty sufficient to keep it in operation and further its charitable purposes. Bishop & Chapter of St. John the Evangelist v. Treasurer of City & County of Denver, 37 Colo. 378 , 86 P. 1021 (1906); Horton v. Colo. Springs Masonic Bldg. Soc'y, 64 Colo. 529 , 173 P. 61 (1918); Bd. of County Comm'rs v. San Luis Valley Masonic Ass'n, 80 Colo. 183 , 250 P. 147 (1926); Am. Water Works Ass'n v. Bd. of Assmt. Appeals, 38 Colo. App. 341, 563 P.2d 359 (1976).   Where patients asked to pay for actual necessities furnished by home for consumptives, according to their circumstances and the accommodations they receive, and where such compensation does not exceed what is required for maintenance of the institution, it does not render it less a charity. Bishop & Chapter of Cathedral of St. John the Evangelist v. Treasurer of City & County of Denver, 37 Colo. 378 , 86 P. 1021 (1906).