2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-102 - Definitions

As used in articles
1
to
13
of this title 39, unless the context otherwise requires:
(1)
"Administrator" means the property tax administrator.
(1.1)
(a)
"Agricultural and livestock products" means plant or animal products in a raw or unprocessed state that are derived from the science and art of agriculture, regardless of the use of the product after its sale and regardless of the entity that purchases the product. "Agriculture", for the purposes of this subsection (1.1), means farming, ranching, animal husbandry, and horticulture.
(b)
On and after January 1, 2023, for the purposes of this subsection (1.1), "agricultural and livestock products" includes crops grown within a controlled environment agricultural facility in a raw or unprocessed state for human or livestock consumption. For the purposes of this subsection (1.1)(b), "agricultural and livestock products" does not include marijuana, as defined in section
18-18-102 (18)(a)
, or any other nonfood crop agricultural products.
(1.3)
"Agricultural equipment that is used on the farm or ranch or in a CEA facility in the production of agricultural products":
(a)
Means any personal property used on a farm or ranch, as defined in subsections (3.5) and (13.5) of this section, for planting, growing, and harvesting agricultural products or for raising or breeding livestock for the primary purpose of obtaining a monetary profit; and
(b)
Includes:
(I)
Any mechanical system used on the farm or ranch for the conveyance and storage of animal products in a raw or unprocessed state, regardless of whether or not such mechanical system is affixed to real property;
(II)
Silviculture personal property that is designed, adapted, and used for the planting, growing, maintenance, or harvesting of trees in a raw or unprocessed state; and
(III)
Any personal property within a facility, whether attached to a building or not, that is capable of being removed from the facility, and is used in direct connection with the operation of a controlled environment agricultural facility, which facility is used solely for planting, growing, or harvesting crops in a raw or unprocessed state.
(1.6)
(a)
"Agricultural land", whether used by the owner of the land or a lessee, means one of the following:
(I)
(A)
A parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which such land is zoned, that was used the previous two years and presently is used as a farm or ranch, as defined in subsections (3.5) and (13.5) of this section, or that is in the process of being restored through conservation practices. Such land must have been classified or eligible for classification as "agricultural land", consistent with this subsection (1.6), during the ten years preceding the year of assessment. Such land must continue to have actual agricultural use. "Agricultural land" under this subparagraph (I) shall not include two acres or less of land on which a residential improvement is located unless the improvement is integral to an agricultural operation conducted on such land. "Agricultural land" also includes the land underlying other improvements if such improvements are an integral part of the farm or ranch and if such other improvements and the land area dedicated to such other improvements are typically used as an ancillary part of the operation. The use of a portion of such land for hunting, fishing, or other wildlife purposes, for monetary profit or otherwise, shall not affect the classification of agricultural land. For purposes of this subparagraph (I), a parcel of land shall be "in the process of being restored through conservation practices" if: The land has been placed in a conservation reserve program established by the natural resources conservation service pursuant to
7 U.S.C. secs. 1
to
5506
; or a conservation plan approved by the appropriate conservation district has been implemented for the land for up to a period of ten crop years as if the land has been placed in such a conservation reserve program.
(B)
A residential improvement shall be deemed to be "integral to an agricultural operation" for purposes of sub-subparagraph (A) of this subparagraph (I) if an individual occupying the residential improvement either regularly conducts, supervises, or administers material aspects of the agricultural operation or is the spouse or a parent, grandparent, sibling, or child of the individual.
(II)
A parcel of land that consists of at least forty acres, that is forest land, that is used to produce tangible wood products that originate from the productivity of such land for the primary purpose of obtaining a monetary profit, that is subject to a forest management plan, and that is not a farm or ranch, as defined in subsections (3.5) and (13.5) of this section. "Agricultural land" under this subparagraph (II) includes land underlying any residential improvement located on such agricultural land.
(III)
A parcel of land that consists of at least eighty acres, or of less than eighty acres if such parcel does not contain any residential improvements, and that is subject to a perpetual conservation easement, if such land was classified by the assessor as agricultural land under subparagraph (I) or (II) of this paragraph (a) at the time such easement was granted, if the grant of the easement was to a qualified organization, if the easement was granted exclusively for conservation purposes, and if all current and contemplated future uses of the land are described in the conservation easement. "Agricultural land" under this subparagraph (III) does not include any portion of such land that is actually used for nonagricultural commercial or nonagricultural residential purposes.
(IV)
A parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which such land is zoned, used as a farm or ranch, as defined in subsections (3.5) and (13.5) of this section, if the owner of the land has a decreed right to appropriated water granted in accordance with article
92
of title
37
, C.R.S., or a final permit to appropriated groundwater granted in accordance with article
90
of title
37
, C.R.S., for purposes other than residential purposes, and water appropriated under such right or permit shall be and is used for the production of agricultural or livestock products on such land;
(V)
A parcel of land, whether located in an incorporated or unincorporated area and regardless of the uses for which such land is zoned, that has been reclassified from agricultural land to a classification other than agricultural land and that met the definition of agricultural land as set forth in subparagraphs (I) to (IV) of this paragraph (a) during the three years before the year of assessment. For purposes of this subparagraph (V), the parcel of land need not have been classified or eligible for classification as agricultural land during the ten years preceding the year of assessment as required by subparagraph (I) of this paragraph (a).
(b)
(I)
Except as provided in subparagraph (II) of this paragraph (b), all other agricultural property that does not meet the definition set forth in paragraph (a) of this subsection (1.6) shall be classified as all other property and shall be valued using appropriate consideration of the three approaches to appraisal based on its actual use on the assessment date.
(II)
On and after January 1, 2015, "all other agricultural property" includes greenhouse and nursery production areas used to grow food products, agricultural products, or horticultural stock for wholesale purposes only that originate above the ground.
(c)
An assessor must determine, based on sufficient evidence, that a parcel of land does not qualify as agricultural land, as defined in subparagraph (IV) of paragraph (a) of this subsection (1.6), before land may be changed from agricultural land to any other classification.
(d)
Notwithstanding any other provision of law to the contrary, property that is used solely for the cultivation of medical marijuana shall not be classified as agricultural land.
(2)
"Assessor" means the elected assessor of a county, or his or her appointed successor, and, in the case of the city and county of Denver, such equivalent officer as may be provided by its charter, and, in the case of the city and county of Broomfield, such equivalent officer as may be provided by its charter or code.
(2.5)
"Bed and breakfast" means an overnight lodging establishment, whether owned by a natural person or any legal entity, that is a residential dwelling unit or an appurtenance thereto, in which the innkeeper resides, or that is a building designed but not necessarily occupied as a single family residence that is next to, or directly across the street from, the innkeeper's residence, and in either circumstance, in which:
(a)
Lodging accommodations are provided for a fee;
(b)
At least one meal per day is provided at no charge other than the fee for the lodging accommodations; and
(c)
There are not more than thirteen sleeping rooms available for transient guests.
(3)
"Board" means the board of assessment appeals.
(3.1)
"Commercial lodging area" means a guest room or a private or shared bathroom within a bed and breakfast that is offered for the exclusive use of paying guests on a nightly or weekly basis. Classification of a guest room or a bathroom as a "commercial lodging area" shall be based on whether at any time during a year such rooms are offered by an innkeeper as nightly or weekly lodging to guests for a fee. Classification shall not be based on the number of days that such rooms are actually occupied by paying guests.
(3.2)
"Conservation purpose" means any of the following purposes as set forth in section 170 (h) of the federal "Internal Revenue Code of 1986", as amended:
(a)
The preservation of land areas for outdoor recreation, the education of the public, or the protection of a relatively natural habitat for fish, wildlife, plants, or similar ecosystems; or
(b)
The preservation of open space, including farmland and forest land, where such preservation is for the scenic enjoyment of the public or is pursuant to a clearly delineated federal, state, or local government conservation policy and where such preservation will yield a significant public benefit.
(3.3)
"Controlled environment agricultural facility" or "CEA facility" means a nonresidential structure and related equipment and appurtenances that combines engineering, horticultural science, and computerized management techniques to optimize hydroponics, plant quality, and food production efficiency from the land's water for human or livestock consumption. The sole purpose of growing crops in a CEA facility is to obtain a monetary profit from the wholesale of plant-based food for human or livestock consumption.
(3.5)
"Farm" means a parcel of land which is used to produce agricultural products that originate from the land's productivity for the primary purpose of obtaining a monetary profit.
(3.7)
"Fee simple estate" means the largest possible estate allowed by law, an estate that has potentially infinite duration.
(4)
"Fixtures" means those articles which, although once movable chattels, have become an accessory to and a part of real property by having been physically incorporated therein or annexed or affixed thereto. "Fixtures" includes systems for the heating, air conditioning, ventilation, sanitation, lighting, and plumbing of such building. "Fixtures" does not include machinery, equipment, or other articles related to a commercial or industrial operation which are affixed to the real property for proper utilization of such articles. In addition, for property tax purposes only, "fixtures" does not include security devices and systems affixed to any residential improvements, including but not limited to security doors, security bars, and alarm systems.
(4.3)
"Forest land" means land of which at least ten percent is stocked by forest trees of any size and includes land that formerly had such tree cover and that will be naturally or artificially regenerated. "Forest land" includes roadside, streamside, and shelterbelt strips of timber which have a crown width of at least one hundred twenty feet. "Forest land" includes unimproved roads and trails, streams, and clearings which are less than one hundred twenty feet wide.
(4.4)
"Forest management plan" means an agreement which includes a plan to aid the owner of forest land in increasing the health, vigor, and beauty of such forest land through use of forest management practices and which has been either executed between the owner of forest land and the Colorado state forest service or executed between the owner of forest land and a professional forester and has been reviewed and has received a favorable recommendation from the Colorado state forest service. The Colorado forest service shall annually inspect each parcel of land subject to a forest management plan to determine if the terms and conditions of such plan are being complied with and shall report by March 1 of each year to the assessor in each affected county the legal descriptions of the properties and the names of their owners that are eligible for the agricultural classification. The report shall also contain the legal descriptions of those properties and the names of their owners that no longer qualify for the agricultural classification because of noncompliance with their forest management plans. No property shall be entitled to the agricultural classification unless the legal description and the name of the owner appear on the report submitted by the Colorado state forest service. The Colorado state forest service shall charge a fee for the inspection of each parcel of land in such amount for the reasonable costs incurred by the Colorado state forest service in conducting such inspections. Such fee shall be paid by the owner of such land prior to such inspection. Any fees collected pursuant to this subsection (4.4) shall be subject to annual appropriation by the general assembly.
(4.5)
"Forest management practices" means practices accepted by professional foresters which control forest establishment, composition, density, and growth for the purpose of producing forest products and associated amenities following sound business methods and technical forestry principles.
(4.6)
"Forest trees" means woody plants which have a well-developed stem or stems, which are usually more than twelve feet in height at maturity, and which have a generally well-defined crown.
(5)
Repealed.
(5.5)
(a)
"Hotels and motels" means improvements and the land associated with such improvements that are used by a business establishment primarily to provide lodging, camping, or personal care or health facilities to the general public and that are predominantly used on an overnight or weekly basis; except that "hotels and motels" does not include:
(I)
A residential unit, except for a residential unit that is a hotel unit;
(II)
A residential unit that would otherwise be classified as a hotel unit if the residential unit is held as inventory by a developer primarily for sale to customers in the ordinary course of the developer's trade or business, is marketed for sale by the developer, and either has been held by the developer for less than two years since the certificate of occupancy for the residential unit has been issued or is not depreciated under the internal revenue code, as defined in section
39-22-103
(5.3), while owned by the developer; or
(III)
A residential unit that would otherwise be classified as a hotel unit if the residential unit has been acquired by a lender or an owners' association through foreclosure, a deed in lieu of foreclosure, or a similar transaction, is marketed for sale by the lender or owners' association and is not depreciated under the internal revenue code, as defined in section
39-22-103
(5.3), while owned by the lender or owners' association.
(IV)
Repealed.
(b)
If any time share estate, time share use period, undivided interest, or other partial ownership interest in any hotel unit is owned by any non-hotel unit owner, then, unless a declaration or other express agreement binding on the non-hotel unit owners and the hotel unit owners provides otherwise:
(I)
The hotel unit owners shall pay the taxes on the hotel unit not required to be paid by the non-hotel unit owners pursuant to subparagraph (II) of this paragraph (b).
(II)
Each non-hotel unit owner shall pay that portion of the taxes on the hotel unit equal to the non-hotel unit owner's ownership or usage percentage of the hotel unit multiplied by the property tax that would have been levied on the hotel unit if the actual value and valuation for assessment of the hotel unit had been determined as if the hotel unit was residential real property.
(III)
For purposes of determining the amount due from any hotel unit owner or non-hotel unit owner pursuant to subparagraph (II) of this paragraph (b), the assessor shall, upon the request of any hotel unit owner or non-hotel unit owner, calculate the property tax that would have been levied on the hotel unit if the actual value and valuation for assessment of the hotel unit had been determined as if the hotel unit were residential real property. A hotel unit owner or non-hotel unit owner may petition the county board of equalization for review of the assessor's calculation pursuant to the procedures set forth in section
39-10-114
. Any appeal from the decision of the county board shall be governed by section
39-10-114.5
.
(c)
As used in this subsection (5.5):
(I)
"Condominium unit" means a unit, as defined in section
38-33.3-103 (30)
, C.R.S., and also includes a time share unit.
(II)
"Hotel unit owners" means any person or member of a group of related persons whose ownership and use of a residential unit cause the residential unit to be classified as a hotel unit.
(III)
"Hotel units" means more than four residential unit ownership equivalents in a project that are owned, in whole or in part, directly, or indirectly through one or more intermediate entities, by one person or by a group of related persons if the person or group of related persons uses the residential units or parts thereof in connection with a business establishment primarily to provide lodging, camping, or personal care or health facilities to the general public predominantly on an overnight or weekly basis. "Hotel unit" means any residential unit included in hotel units. For purposes of this subparagraph (III):
(A)
"Control" means the power to direct the business or affairs of an entity through direct or indirect ownership of stock, partnership interests, membership interests, or other forms of beneficial interests.
(B)
"Related persons" means individuals who are members of the same family, including only spouses and minor children, or persons who control, are controlled by, or are under common control with each other. Persons are not related persons solely because they engage a common agent to manage or rent their residential units, they are members of an owners' association or similar group, they enter into a tenancy in common or a similar agreement with respect to undivided interests in a residential unit, or any combination of the foregoing.
(IV)
"Project" means one or more improvements that contain residential units if the boundaries of the residential units are described in or determined by the same declaration, as defined in section
38-33.3-103 (13)
, C.R.S.
(V)
"Residential unit" means a condominium unit, a single family residence, or a townhome.
(VI)
"Non-hotel unit owner" means any owner of a time share estate, time share use period, undivided interest, or other partial ownership interest in any hotel unit who is not a hotel unit owner with respect to the hotel unit.
(VII)
"Residential unit ownership equivalent" means:
(A)
In the case of time share units, time share interests or time share use periods in one or more time share units that in the aggregate entitle the owner of such time share interests or time share use periods to three hundred sixty-five days of use in any calendar year or three hundred sixty-six days of use in any calendar year that is a leap year; and
(B)
In the case of residential units other than time share units, undivided interests or other ownership interests in one or more such residential units that total one hundred percent. For purposes of this sub-subparagraph (B), any undivided interest or other ownership interest not stated in terms of a percentage of total ownership shall be converted to a percentage of total ownership based on the rights accorded to the holder of the undivided interest or other ownership interest.
(VIII)
"Time share unit" means a condominium unit that is divided into time share estates as defined in section
38-33-110 (5)
or that is subject to a time share use as defined in section
12-10-501 (4)
.
(5.6)
"Hotels and motels" as defined in subsection (5.5) of this section shall not include bed and breakfasts.
(6)
"Household furnishings" means that personal property, other than fixtures, in residential structures and buildings which is not used for the production of income at any time.
(6.2)
"Hydroponics" means a system in which water soluble primary or secondary plant nutrients or micronutrients, or a combination of such nutrients, are placed in intimate contact with a plant's root system that is being grown in water or an inert supportive medium that supplies physical support for the roots.
(6.3)
"Improvements" means all structures, buildings, fixtures, fences, and water rights erected upon or affixed to land, whether or not title to such land has been acquired.
(6.8)
"Independently owned residential solar electric generation facility" means personal property that:
(a)
Is located on residential real property;
(b)
Is owned by a person other than the owner of the residential real property;
(c)
Is installed on the customer's side of the meter;
(d)
Is used to produce electricity from solar energy primarily for use in the residential improvements located on the residential real property; and
(e)
Has a production capacity of no more than one hundred kilowatts.
(7)
(Deleted by amendment, L. 2010, (HB 10-1267), ch. 2198, p. 2198, § 1, effective August 11, 2010.)
(7.1)
"Innkeeper" means the owner, operator, or manager of a bed and breakfast.
(7.2)
"Inventories of merchandise and materials and supplies which are held for consumption by a business or are held primarily for sale" means those classes of personal property which are held primarily for sale by a business, farm, or ranch, including components of personal property to be held for sale, or which are held for consumption by a business, farm, or ranch, or which are rented for thirty days or less. For the purposes of this subsection (7.2), "personal property rented for thirty days or less" means personal property rented for thirty days or less which can be returned at the option of the person renting the property, in a transaction on which the sales or use tax is actually collected before being finally sold, whether or not such personal property is subject to depreciation. It is the purpose of the general assembly to exempt "personal property rented for thirty days or less" from property tax because of the similarity of such property to inventories of merchandise held by retail stores. Further, the general assembly intends this exemption to encompass a transaction under a rental agreement in which the customer pays rent in order to use an item for a brief period of time; it is not intended to encompass an equipment lease contract covering a specific period of time and which includes financial penalties for early cancellation. Except for "personal property rented for thirty days or less", the term "inventories of merchandise and materials and supplies which are held for consumption by a business or are held primarily for sale" does not include personal property which is held for rent or lease or is subject to an allowance for depreciation. For property tax years commencing on or after January 1, 1984, the term does include inventory which is owned by and which is in the possession of the manufacturer of such inventory unless:
(a)
Such inventory is in the possession of the manufacturer after having previously been leased by the manufacturer to a customer; and
(b)
Such manufacturer has not designated such inventory for scrapping, substantial reconditioning, renovating, or remanufacturing in accordance with its customary practices. For the purposes of this paragraph (b), normal maintenance shall not constitute substantial reconditioning, renovating, or remanufacturing.
(7.5)
Repealed.
(7.7)
"Livestock" includes all animals.
(7.8)
"Manufactured home" means any preconstructed building unit or combination of preconstructed building units that:
(a)
Includes electrical, mechanical, or plumbing services that are fabricated, formed, or assembled at a location other than the residential site of the completed home;
(b)
Is designed and used for residential occupancy in either temporary or permanent locations;
(c)
Is constructed in compliance with the "National Manufactured Housing Construction and Safety Standards Act of 1974",
42 U.S.C. sec. 5401
et seq., as amended;
(d)
Does not have motive power;
(e)
Is not licensed as a vehicle; and
(f)
Is eligible for a certificate of title pursuant to part 1 of article
29
of title
38
, C.R.S.
(7.9)
"Minerals in place" means, without exception, metallic and nonmetallic mineral substances of every kind while in the ground.
(8)
"Mobile home" means a manufactured home built prior to the adoption of the "National Manufactured Housing Construction and Safety Standards Act of 1974",
42 U.S.C. sec. 5401
et seq., as amended.
(8.3)
"Modular home" means any preconstructed factory-built building that:
(a)
Is ineligible for a certificate of title pursuant to part 1 of article
29
of title
38
, C.R.S.;
(b)
Is not constructed in compliance with the "National Manufactured Housing Construction and Safety Standards Act of 1974",
42 U.S.C. sec. 5401
et seq., as amended; and
(c)
Is constructed in compliance with building codes adopted by the division of housing in the department of local affairs.
(8.4)
"Natural cause" means fire, explosion, flood, tornado, action of the elements, act of war or terror, or similar cause beyond the control of and not caused by the party holding title to the property destroyed.
(8.5)
"Not for private gain or corporate profit" means the ownership and use of property whereby no person with any connection to the owner thereof shall receive any pecuniary benefit except for reasonable compensation for services rendered and any excess income over expenses derived from the operation or use of the property and all proceeds from the sale of the property of the owner shall be devoted to the furthering of any exempt purpose.
(8.6)
(a)
"Nursing home" means a nursing care facility, regardless of a resident's length of stay, that is licensed by the department of public health and environment under section
25-1.5-103 (1)
and that meets the definition of a nursing care facility as set forth in the department of public health and environment regulations, including a nursing care facility that provides convalescent care or rehabilitation services such as physical and occupational therapy.
(b)
As used in this subsection (8.6), "nursing care facility" means a licensed health care entity that is planned, organized, operated, and maintained to provide supportive, restorative, and preventative services to persons who, due to physical or mental disability, require continuous or regular inpatient nursing care.
(8.7)
"Perpetual conservation easement" means a conservation easement in gross, as described in article
30.5
of title
38
, C.R.S., that qualifies as a perpetual conservation restriction pursuant to section 170 (h) of the federal "Internal Revenue Code of 1986", as amended, and any regulations issued thereunder.
(9)
"Person" means natural persons, corporations, partnerships, limited liability companies, associations, and other legal entities which are or may become taxpayers by reason of the ownership of taxable real or personal property.
(10)
"Personal effects" means such personal property as is or may be worn or carried on or about the person, and such personal property as is usually associated with the person or customarily used in personal hobby, sporting, or recreational activities and which is not used for the production of income at any time.
(11)
"Personal property" means everything that is the subject of ownership and that is not included within the term "real property". "Personal property" includes machinery, equipment, and other articles related to a commercial or industrial operation that are either affixed or not affixed to the real property for proper utilization of such articles. Except as otherwise specified in articles
1
to
13
of this title, any pipeline, telecommunications line, utility line, cable television line, or other similar business asset or article installed through an easement, right-of-way, or leasehold for the purpose of commercial or industrial operation and not for the enhancement of real property shall be deemed to be personal property, including, without limitation, oil and gas distribution and transmission pipelines, gathering system pipelines, flow lines, process lines, and related water pipeline collection, transportation, and distribution systems. Structures and other buildings installed on an easement, right-of-way, or leasehold that are not specifically referenced in this subsection (11) shall be deemed to be improvements pursuant to subsection (6.3) of this section.
(12)
"Political subdivision" means any entity of government authorized by law to impose ad valorem taxes on taxable property located within its territorial limits.
(12.1)
Repealed.
(12.3) and (12.4)
Repealed.
(12.5)
"Professional forester" means any person who has received a bachelor's or higher degree from an accredited school of forestry.
(13)
"Property" means both real and personal property.
(13.2)
"Qualified organization" means a qualified organization as defined in section 170 (h)(3) of the federal "Internal Revenue Code of 1986", as amended.
(13.5)
"Ranch" means a parcel of land which is used for grazing livestock for the primary purpose of obtaining a monetary profit. For the purposes of this subsection (13.5), "livestock" means domestic animals which are used for food for human or animal consumption, breeding, draft, or profit.
(14)
"Real property" means:
(a)
All lands or interests in lands to which title or the right of title has been acquired from the government of the United States or from sovereign authority ratified by treaties entered into by the United States, or from the state;
(b)
All mines, quarries, and minerals in and under the land, and all rights and privileges thereunto appertaining; and
(c)
Improvements.
(14.3)
"Residential improvements" means a building, or that portion of a building, designed for use predominantly as a place of residency by a person, a family, or families. The term includes buildings, structures, fixtures, fences, amenities, and water rights that are an integral part of the residential use. The term also includes a manufactured home, a mobile home, a modular home, a tiny home, and a nursing home as defined in subsection (8.6) of this section, regardless of a resident's length of stay.
(14.4)
(a)
(I)
"Residential land" means a parcel of land upon which residential improvements are located. The term also includes:
(A)
Land upon which residential improvements were destroyed by natural cause after the date of the last assessment as established in section
39-1-104
(10.2);
(B)
Two acres or less of land on which a residential improvement is located where the improvement is not integral to an agricultural operation conducted on such land; and
(C)
A parcel of land without a residential improvement located thereon, if the parcel is contiguous to a parcel of residential land that has identical ownership based on the record title and contains a related improvement that is essential to the use of the residential improvement located on the identically owned contiguous residential land.
(II)
"Residential land" does not include any portion of the land that is used for any purpose that would cause the land to be otherwise classified, except as provided for in section
39-1-103
(10.5).
(III)
As used in this subsection (14.4):
(A)
"Contiguous" means that the parcels physically touch; except that contiguity is not interrupted by an intervening local street, alley, or common element in a common-interest community.
(B)
"Related improvement" means a driveway, parking space, or improvement other than a building, or that portion of a building designed for use predominantly as a place of residency by a person, a family, or families.
(b)
(I)
Notwithstanding section
39-1-103 (5)(c)
and except as provided in subparagraph (II) of this paragraph (b), when residential improvements are destroyed, demolished, or relocated as a result of a natural cause on or after January 1, 2010, that, were it not for their destruction, demolition, or relocation due to such natural cause, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and the two subsequent property tax years. The residential land classification may remain in place for additional subsequent property tax years, not to exceed a total of five subsequent property tax years, if the assessor determines there is evidence the owner intends to rebuild or locate a residential improvement on the land. For purposes of this determination, the assessor may consider, but shall not be limited to considering, a building permit or other land development permit for the land, construction plans for such residential improvement, efforts by the owner to obtain financing for a residential improvement, or ongoing efforts to settle an insurance claim related to the destruction, demolition, or relocation of the residential improvement due to a natural cause.
(II)
The residential land classification of the land described in subparagraph (I) of this paragraph (b) shall change according to current use if:
(A)
A new residential improvement or part of a new residential improvement is not constructed or placed on the land in accordance with applicable land use regulations prior to the January 1 after the period described in subparagraph (I) of this paragraph (b), unless the property owner provides documentary evidence to the assessor that during such period a good-faith effort was made to construct or place a new or part of a new residential improvement on the land but that additional time is necessary;
(B)
The assessor determines that the classification at the time of destruction, demolition, or relocation as a result of a natural cause was erroneous; or
(C)
A change of use has occurred. For purposes of this sub-subparagraph (C), a change of use shall not include the temporary loss of the residential use due to the destruction, demolition, or relocation as a result of a natural cause of the residential improvement.
(c)
(I)
Notwithstanding section
39-1-103 (5)(c)
and except as provided in subsection (14.4)(c)(II) of this section, when residential improvements are destroyed, demolished, or relocated on or after January 1, 2018, that, were it not for their destruction, demolition, or relocation, would have qualified the land upon which the improvements were located as residential land for the following property tax year, the residential land classification shall remain in place for the year of destruction, demolition, or relocation and one subsequent property tax year if the assessor determines there is evidence that the owner intends to rebuild or locate a residential improvement on the land. For purposes of this determination, the assessor may consider, but is not limited to considering, a building permit or other land development permit for the land, construction plans for such residential improvement, or efforts by the owner to obtain financing for a residential improvement.
(II)
The residential land classification of the land described in subsection (14.4)(c)(I) of this section shall change according to current use if:
(A)
A new residential improvement or part of a new residential improvement is not constructed or placed on the land in accordance with applicable land use regulations prior to the January 1 after the period described in subsection (14.4)(c)(I) of this section;
(B)
The assessor determines that the classification of the land at the time of the destruction, demolition, or relocation was erroneous; or
(C)
A change of use has occurred. For purposes of this subsection (14.4)(c)(II)(C), a change of use shall not include the temporary loss of the residential use due to the destruction, demolition, or relocation of the residential improvement.
(14.5)
"Residential real property" means residential land and residential improvements but does not include hotels and motels as defined in subsection (5.5) of this section.
(15)
Repealed.
(15.5)
(a)
"School" means:
(I)
An educational institution having a curriculum comparable to that of a publicly supported elementary or secondary school or college, or any combination thereof, and requiring daily attendance; or
(II)
An institution that is licensed as a child care center pursuant to part 3 of article
5
of title
26.5
that is:
(A)
Operated by and as an integral part of a not-for-profit educational institution that meets the requirements of subparagraph (I) of this paragraph (a); or
(B)
A not-for-profit institution that offers an educational program for not more than six hours per day and that employs educators trained in preschool through eighth grade educational instruction and is licensed by the appropriate state agency and that is not otherwise qualified as a school under this paragraph (a) or as a religious institution.
(b)
"School" includes any educational institution that meets the requirements set forth in subparagraph (I) or (II) of paragraph (a) of this subsection (15.5), even if such educational institution maintains hours of operation in excess of the minimum hour requirements of section
22-32-109 (1)(n)(I)
, C.R.S.
(16)
"Taxable property" means all property, real and personal, not expressly exempted from taxation by law.
(16.3)
"Tiny home" means a tiny home, as defined in section
24-32-3302 (35)
, that is certified by the division of housing in the department of local affairs to be designed for long-term residency and that is not registered in accordance with article
3
of title
42
.
(17)
"Treasurer" means the elected treasurer of a county or his or her appointed successor, and, in the case of the city and county of Denver, such equivalent officer as may be provided by its charter, in the case of the city and county of Broomfield, such equivalent officer as may be provided by its charter or code, and in the case of any home rule county, the treasurer or such equivalent officer as provided by its charter.
(18)
"Works of art" means those items of personal property that are original creations of visual art, including, but not limited to:
(a)
Sculpture, in any material or combination of materials, whether in the round, bas-relief, high relief, mobile, fountain, kinetic, or electronic;
(b)
Paintings or drawings;
(c)
Mosaics;
(d)
Photographs;
(e)
Crafts made from clay, fiber and textiles, wood, metal, plastics, or any other material, or any combination thereof;
(f)
Calligraphy;
(g)
Mixed media composed of any combination of forms or media; or
(h)
Unique architectural embellishments.
Amended by 2022 Ch. 310, § 1, eff. 8/10/2022.
Amended by 2022 Ch. 198, § 1, eff. 8/10/2022.
Amended by 2022 Ch. 172, § 34, eff. 8/10/2022.
Amended by 2022 Ch. 123, § 124, eff. 7/1/2022.
Amended by 2021 Ch. 63, § 1, eff. 9/7/2021.
Amended by 2021 Ch. 299, § 3, eff. 7/1/2021.
Amended by 2020 Ch. 80, § 5, eff. 9/14/2020.
Amended by 2019 Ch. 136, § 249, eff. 10/1/2019.
Amended by 2018 Ch. 270, § 1, eff. 8/8/2018.
Amended by 2017 Ch. 311, § 1, eff. 6/2/2017 and applicable to tax years beginning on or after 1/1/2017.
Amended by 2016 Ch. 66, § 1, eff. 4/5/2016.
Amended by 2014 Ch. 53, § 1, eff. 8/6/2014.
Amended by 2014 Ch. 230, § 4, eff. 5/17/2014.
Amended by 2013 Ch. 316, § 116, eff. 8/7/2013.
L. 64: R&RE, p. 674, § 1. C.R.S. 1963: § 137-1-1. L. 65: p. 1095, § 1. L. 67: p. 945, § 1. L. 70: p. 379, § 8. L. 73: p. 237, § 17. L. 75: (8) repealed, p. 1473, § 30, effective July 18. L. 77: (7.5), (12.3), and (12.4) added, p. 1728, §1, effective June 20; (8) RC&RE, p. 1740, § 1, effective 1/1/1978. L. 78: (12.1) added, p. 467, § 1, effective July 1. L. 79: (12.1) amended, p. 1400, § 1, effective March 13; (12.1)(a) amended, p. 1059, § 9, effective June 20; (12.1) repealed, p. 1456, § 4, effective 7/1/1981. L. 80: (18) added, p. 711, § 1, effective April 16. L. 81: (12.1)(d) R&RE, p. 1872, § 4, effective June 29; (12.1)(a)(II) amended, § 5, effective July 1. L. 83: (15) repealed, p. 1485, § 11, effective April 22; (1.1), (1.3), (1.6), (3.5), (5.5), (7.2), (7.8), (13.5), and (14.3) to (14.5) added, (5) repealed, and (12.3)(b) amended, pp. 1486, 1488, §§ 1, 6, 4, effective June 1. L. 84: (7.2) amended, p. 983, § 1, effective May 8. L. 85: IP(7.2) amended and (7.9) added, pp. 1215, 1210, §§ 1, 2, effective May 9. L. 87: (1.3) amended, p. 1382, § 1, effective May 8; (7.5), (12.3), and (12.4) repealed, p. 1304, § 1, effective May 20. L. 88: (4) and (11) amended and (12.1) repealed, pp. 1269, 1275, §§ 4, 14, effective May 29. L. 89: (15.5) added, p. 1482, § 3, effective April 23. L. 90: (1.6)(a) amended, (4.3) to (4.6) and (12.5) added, p. 1706, § 1, effective April 16; (9) amended, p. 450, § 26, effective April 18; (1.6)(a) and (13.5) amended and (8.5) added, pp. 1695, 1703, 1701, §§ 16, 37, 33, effective June 9. L. 91: IP(7.2) amended, p. 1980, § 1, effective April 20; (8) amended, p. 1394, § 2, effective April 27. L. 92: (4) amended, p. 2216, § 3, effective June 2. L. 94: (8) and (14.3) amended, p. 2568, § 86, effective 1/1/1995. L. 95: IP(1.6)(a) amended and (1.6)(a)(III), (3.2), (8.7), and (13.2) added, pp. 173, 174, §§ 1, 2, effective April 7. L. 97: (1.1) and (1.6) amended, p. 509, § 1, effective April 24. L. 98: (11) amended, p. 1276, § 1, effective June 1. L. 99: (15.5) amended, p. 1299, § 1, effective June 3. L. 2000: (15.5)(a)(II) amended, p. 1499, § 1, effective August 2. L. 2001: (2) and (17) amended, p. 268, § 14, effective November 15. L. 2002: (5.5) amended, p. 1939, § 1, effective August 7; (2.5), (3.1), (5.6), and (7.1) added, (5.5)(a)(IV) repealed, and (14.4) amended, pp. 1671, 1673, §§ 1, 3, effective 1/1/2003. L. 2004: (1.6)(a)(I) amended, p. 1208, § 86, effective August 4. L. 2008: (14.3) amended, p. 1914, § 129, effective August 5. L. 2009: (7.7) and (8.3) added and (7.8), (8), and (14.3) amended, (SB-040), ch. 9, p. 70, § 12, effective July 1; (8.5) amended, (SB 09-042), ch. 779, p. 779, § 1, effective August 5. L. 2010: (1.1) amended, (SB 10-177), ch. 1861, p. 1861, § 1, effective August 11; (1.6)(a)(III) amended, (HB 10-1197), ch. 634, p. 634, § 1, effective August 11; (6.3) and (6.8) added and (7) and (11) amended, (HB10-1267), ch. 2198, p. 2198, § 1, effective August 11. L. 2011: (8.4) added and (14.4) amended, (HB 11-1042), ch. 479, p. 479, § 1, effective May 4; (1.6)(d) added, (HB 11-1043), ch. 1213, p. 1213, § 23, effective July 1; (1.6)(a)(I) and (14.4) amended, (HB 11-1146), ch. 571, p. 571, § 1, effective 1/1/2012. L. 2013: (14.4)(a) amended, (HB 13-1300), ch. 1699, p. 1699, § 116, effective August 7. L. 2014: (8.5) amended, (HB 14-1349), ch. 854, p. 854, § 4, effective May 17; (1.6)(b) amended, (SB 14 -043), ch. 248, p. 248, § 1, effective August 6. L. 2016: (14.4)(b)(II)(A) amended, (SB 16-012), ch. 66, p. 169, § 1, effective April 5. L. 2017: IP, (1.1), and (1.3) amended, (SB 17-302), ch. 1675, p. 1675, § 1, effective June 2. L. 2018: (14.4)(c) added, (HB 18-1283), ch. 1665, p. 1665, § 1, effective August 8. L. 2019: (5.5)(c)(VIII) amended, (HB 19-1172), ch. 1727, p. 1727, § 249, effective October 1. L. 2020: (17) amended, (HB 20 -1077), ch. 324, p. 324, § 5, effective September 14. L. 2021: (3.7) added, (HB 21-1312), ch. 1791, p. 1791, § 3, effective July 1; (14.4)(a) amended, (HB 21 -1061), ch. 252, p. 252, § 1, effective September 7.
(1) Amendments to subsection (1.6)(a) by House Bill 90-1229 harmonized with House Bill 90-1018.
(2) Amendments to subsection (14.4) by House Bill 11-1042 and House Bill 11-1146 were harmonized, effective January 1, 2012.
2022 Ch. 310, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 198, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2022 Ch. 172, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2021 Ch. 63, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
(1) For the creation of the property tax administrator, see § 39-2-101 . (2) For the legislative declaration in HB 21-1312, see section 1 of chapter 299, Session Laws of Colorado 2021.