reglab/statecodes huggingface dataset:
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-129 - Proportional valuation - exempt property

(1)
Except as otherwise provided in subsection (2) of this section, whenever any real property that was previously taxable becomes legally exempt from the levy and collection of property tax or any real property that was previously legally exempt from the levy and collection of property tax becomes taxable, the valuation for assessment of the real property shall be a proportion of the valuation for assessment of the real property for the entire taxable year based upon the ratio of the portion of the taxable year in which the property is taxable to the entire taxable year. In the event the real property is partially leased, loaned, or otherwise made available to and used by a business conducted for profit, the determination as to what portion of the real property is so utilized shall be made by the administrator on the basis of the facts existing on the annual assessment date for the real property. The administrator shall have the authority to determine the actual value of the nonexempt portion of the property in relation to the actual value of the entire property by using the ratio of the square foot area of the property utilized by the business conducted for profit to the total square foot area of the property. Where shown to be more appropriate, in order to determine the relationship between the actual value of the nonexempt portion of the property and the actual value of the total property, the administrator may employ the ratio of the portion as measured in hours of any calendar year in which the property is leased, loaned, or otherwise made available to and used by any business conducted for profit to the entire calendar year.
(2)
The provisions of subsection (1) of this section shall not be applicable to household furnishings.
L. 89: Entire article R&RE, p. 1478, § 1, effective April 23. L. 96: (1) amended, p. 44, § 2, effective March 20; (1) amended, p. 1200, § 4, effective June 1.
(1) This section is similar to former § 39-3-106 as it existed prior to 1989.
(2) Amendments to subsection (1) by Senate Bill 96-006 and House Bill 96-1113 were harmonized.
For the legislative declaration contained in the 1996 act amending subsection (1), see section 1 of chapter 16, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-130 - Change in tax status of property - effective date - tax liability

(1)
(a)
(I)
Whenever any real property that was previously taxable becomes legally exempt from the levy and collection of property tax for any reason, the person conveying the real property shall be relieved from all further tax obligations with respect to the real property on the date title thereto is conveyed by agreement or on the date title thereto is conveyed pursuant to a court order.
(II)
On and after January 1, 1996, whenever any personal property that was previously taxable becomes legally exempt from the levy and collection of property tax for any reason, the exempt status shall become effective on the assessment date following the change in status. If the change in status occurred due to the conveyance of the personal property, the person conveying the personal property shall not be relieved of any tax obligation with respect to the personal property for the property tax year in which the conveyance occurred.
(b)
(I)
Except as otherwise provided in subsection (2) of this section, whenever any real property that was previously exempt from the levy and collection of property tax becomes taxable, the person acquiring title to the real property shall be liable for subsequent tax obligations with respect to the real property on the date title thereto is acquired by the person.
(II)
On and after January 1, 1996, except as otherwise provided in subsection (2) of this section, whenever any personal property that was previously exempt from the levy and collection of property tax becomes taxable, the taxable status shall become effective on the assessment date following the change in status. If the change in status occurred due to conveyance of the personal property, the person acquiring title to the personal property shall not be liable for any tax obligation with respect to the personal property for the property tax year in which the conveyance occurred.
(2)
Whenever any personal property consisting of inventory, as defined in section
39-1-102
(7.2), becomes taxable because the personal property has become subject to a lease or rental agreement, the lessor shall not be responsible for any tax obligation on the property for the property tax year in which the agreement was executed.
L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. L. 96: Entire section amended, p. 45, § 3, effective March 20.
This section is similar to former § 39-3-107 as it existed prior to 1989.
For the legislative declaration contained in the 1996 act amending this section, see section 1 of chapter 16, Session Laws of Colorado 1996.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-131 - Entire property becomes tax-exempt

Whenever any property which was previously taxable becomes exempt from the levy and collection of property tax, the treasurer shall accept payment of property taxes levied on such property for the current taxable year. The amount of such property taxes shall be calculated on the basis of the property tax levy on such property in the preceding taxable year and prorated to the date upon which title to such property was conveyed.
L. 89: Entire article R&RE, p. 1479, § 1, effective April 23.
This section is similar to former § 39-3-108 as it existed prior to 1989.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-132 - Portion of property becomes tax-exempt

Whenever only a portion of a parcel, tract, or lot of real property which was previously taxable becomes exempt from the levy and collection of property tax for any reason, the treasurer may, upon the basis of an appraisal and computation of the valuation for assessment of such property by the assessor, either collect the property taxes thereon for the current taxable year, calculated on the basis of the property tax levy on such property during the preceding taxable year and prorated to the date upon which title to such property was conveyed, or, if the treasurer is satisfied that there is sufficient taxable real property remaining to satisfy any lien for the amount of property taxes payable on such portion, he may defer collection of the property taxes until the following taxable year. In the event the prorated taxes on such portion are collected, the owner of the remainder of such real property shall be credited with the full amount of taxes collected when the property tax levy for the current taxable year has been fixed and made and the correct amount of property taxes determined.
L. 89: Entire article R&RE, p. 1479, § 1, effective April 23.
This section is similar to former § 39-3-109 as it existed prior to 1989.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-133 - Payment of property taxes extinguishes lien

Payment to the treasurer of prorated property taxes for the current taxable year, as provided for in sections
39-3-131
and
39-3-132
, together with payment of any other unpaid property taxes, delinquent interest, or charges thereon, shall extinguish the lien for property taxes on such property, or a portion thereof; however, if only a portion of any parcel, tract, or lot of real property becomes exempt from the levy and collection of property tax and no property taxes are collected at that time, the lien of property taxes levied or to be levied shall attach to the remaining portion of such real property.
L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. L. 92: Entire section amended, p. 2223, § 4, effective April 9.
This section is similar to former § 39-3-110 as it existed prior to 1989.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-134 - Condemnation by tax-exempt agency - duties of treasurer

In all cases where an entire property, or a portion of any parcel, tract, or lot of real property, is likely to become exempt from the levy and collection of property tax through exercise of the power of eminent domain, the treasurer shall be joined as a party respondent in any such eminent domain action, and, upon joinder and notice of the proceedings, the treasurer shall assert a claim for the amount of any prorated property taxes for the current taxable year on such property, and all other unpaid property taxes, delinquent interest, or charges thereon, with the clerk of the court in which the proceedings are filed. Upon institution of any such proceedings, the lien of property taxes levied and to be levied shall be transferred from the real property acquired or sought to be acquired to any money awarded or to be awarded for the taking of such real property. Nothing in this section shall require any treasurer to file a claim in any such proceedings involving acquisition of only a portion of any real property if the treasurer is satisfied that there is sufficient taxable real property remaining after the taking of such portion to satisfy any lien for the amount of property taxes payable on such portion taken.
L. 89: Entire article R&RE, p. 1480, § 1, effective April 23. L. 92: Entire section amended, p. 2224, § 5, effective April 9.
This section is similar to former § 39-3-111 as it existed prior to 1989.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-135 - [Repealed]

L. 89: Entire article R&RE, p. 1480, § 1, effective April 23. L. 96: Entire section repealed, p. 1851, § 3, effective June 5.
Before its repeal, this section was similar to former § 39-3-112 as it existed prior to 1989.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-136 - [Repealed]

L. 96: Entire section added, p. 1849, § 1, effective June 5. L. 2002: (2) amended, p. 1032, § 68, effective June 1; entire section repealed, p. 1009, § 6, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-137 - Organizations with tax-exempt status - forgiveness of taxes owed

(1)
Subject to the provisions of subsection (2) of this section, any organization that, as of August 5, 2008, owes taxes that have been levied on real or personal property shall not be required to pay the balance of the taxes owed on or after August 5, 2008, if the organization meets the following requirements:
(a)
The organization is a religious, charitable, or educational organization exempt from general taxation on real and personal property pursuant to sections
39-3-106
to
39-3-113.5
and
39-3-116
;
(b)
The organization has, before August 5, 2008, filed an application for exemption and been granted an exemption from general taxation on real and personal property pursuant to section
39-2-117
;
(c)
The organization has, before August 5, 2008, and after receiving an exemption from property tax, filed an annual report required for the continuation of property tax-exempt status pursuant to section
39-2-117(3)
, but the report was determined to be incomplete or otherwise incorrect when filed; and
(d)
The organization, as a result of the incomplete or incorrect report referenced in paragraph (c) of this subsection (1), was denied tax-exempt status for one or more property tax years and received a property tax bill for such year or years.
(2)
Any waiver of the balance of taxes owed by an organization pursuant to subsection (1) of this section shall be contingent upon the reestablishment of the organization's tax-exempt status by the property tax administrator, as authorized by the state board of equalization.
(3)
The state board of equalization may authorize the property tax administrator to reestablish tax-exempt status for any organization that meets the criteria specified in paragraphs (a) to (d) of subsection (1) of this section and that paid all or any portion of a property tax bill for a year or years in which the organization was denied tax-exempt status.
Amended by 2013 Ch. 316,§ 123, eff. 8/7/2013.
L. 2008: Entire section added, p. 457, § 1, effective August 5. L. 2009: (2) and (3) amended, (SB 09-042), ch. 176, p. 782, §5, effective August 5. L. 2013: (1)(a) amended, (HB 13-1300), ch. 316, p. 1705, § 123, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 1 - PROPERTY EXEMPT FROM TAXATION (§§ 39-3-101 — 39-3-138) › Section 39-3-138 - EV supply equipment - exemption

For property tax years commencing on and after January 1, 2023, but before January 1, 2030, an electric vehicle charging system, as defined in section
38-12-601 (6)(a)
, is exempt from the levy and collection of property tax.
Added by 2023 Ch. 245,§ 12, eff. 5/23/2023.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 2 - PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS AND DISABLED VETERANS (§§ 39-3-201 — 39-3-210) › Section 39-3-201 - Legislative declaration

(1)
The general assembly hereby finds and declares that:
(a)
Section 3.5 of article X of the state constitution, which was approved by the registered electors of the state at the 2000 general election and amended by the registered electors of the state at the 2006 general election, provides property tax exemptions for a qualifying senior and for a qualifying "disabled veteran", denfined, in accordance with the "people first language" requirements of section
2-2-802
, in section
39-3-202
(3.5) as a "qualifying veteran with a disability" for purposes of this part 2;
(b)
It is within the legislative prerogative of the general assembly to enact legislation to implement section 3.5 of article X of the state constitution that will ensure compliance with the requirements of said section and facilitate its operation;
(c)
In enacting legislation to implement section 3.5 of article X of the state constitution the general assembly has attempted to interpret the provisions of section 3.5 of article X of the state constitution in a manner that gives its words their natural and obvious significance;
(d)
This part 2 reflects the considered judgment of the general assembly regarding the meaning and implementation of the provisions of section 3.5 of article X of the state constitution.
Amended by 2023 Ch. 345,§ 1, eff. 6/5/2023, app. to exemption applications for property tax years commencing on or after 1/1/2024.
Amended by 2023 Ch. 131,§ 3, eff. 1/1/2025 only if a constitutional amendment to section 3.5 (1.5) of article X of the state constitution that modifies the definition of "disabled veteran" by changing the term to "veteran with a disability" and including a veteran who has individual unemployability status as determined by the U.S. department of veterans affairs is approved by the people at the next general election and becomes law (amendment superseded by 2023 Ch. 345,§ 1).
L. 2001: Entire part added, p. 460, § 1, effective April 25. L. 2007: (1)(a) amended, p. 476, § 1, effective April 15.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 2 - PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS AND DISABLED VETERANS (§§ 39-3-201 — 39-3-210) › Section 39-3-208 - Auditing of property tax exemption program

The state auditor shall periodically audit the property tax exemption program administered pursuant to this part 2 to ensure that the program is operating in compliance with section 3.5 of article X of the state constitution and this part 2. In connection with an audit, the state auditor may suggest means of improving the administration of the program. Upon request, an assessor, a treasurer, the administrator, or the state treasurer shall provide the state auditor with any exemption applications, reports, or other documents relevant to the administration of the program.
L. 2001: Entire part added, p. 469, § 1, effective April 25.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-103.5 - State treasurer - program administration - rules

(1)
The state treasurer may conduct a public education campaign about the property tax deferral program created in this article 3.5.
(2)
The state treasurer may contract with a third party to administer the property tax deferral program on behalf of the state treasurer.
(3)
The state treasurer may promulgate rules, in accordance with article
4
of title
24
, related to the administration of the property tax deferral program.
Added by 2022 Ch. 388,§4, eff. 6/7/2022.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-104 - Claim form - contents

(1)
A taxpayer's claim for deferral must be in writing on a form prescribed and supplied by the state treasurer and must:
(a)
Describe the property;
(b)
Recite facts which establish eligibility for deferral under the provisions of this article;
(c)
List all mortgages and deeds of trust which constitute liens upon the property, together with the book and page number of the county records at which each is recorded and the date of recordation;
(d)
List all mortgages which constitute liens upon a mobile home, together with the street address and county where the record of any such mortgage is on file with the authorized agent for the department of revenue;
(d.5)
On or after January 1, 2006, list the actual value of the property based on the most recent appraisal by the county assessor;
(e)
Demonstrate that the cumulative value of the deferral plus the interest accrued on the deferral does not exceed the market value of the property less the value of all mortgages which constitute liens upon the property and any other liens upon the property filed prior to the date of recordation of the certificate for deferral.
(2)
The form prescribed by the state treasurer shall contain a statement, in bold-faced type, that states substantially as follows:
IMPORTANT NOTICE TO PROPERTY OWNER: YOU COULD LOSE YOUR PROPERTY IF THE CUMULATIVE AMOUNT OF THE DEFERRAL PLUS INTEREST EXCEEDS THE MARKET VALUE OF YOUR PROPERTY LESS THE VALUE OF ANY LIENS.
Amended by 2022 Ch. 388, § 5, eff. 6/7/2022.
L. 78: Entire article added, p. 472, § 1, effective 2/28/1979. L. 79: Entire section R&RE, p. 1412, § 3, effective 1/1/1980. L. 88: (1)(d), (1)(e), and (2) added, p. 1284, §§ 12, 11, effective 1/1/1989. L. 2005: (1)(d.5) added, p. 878, § 2, effective June 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-105.5 - Loan of state money to taxpayers

(1)
Upon approval by the state treasurer of a taxpayer's application to participate in the property tax deferral program, the state treasurer shall make a loan to the taxpayer in the amount certified as deferred in the taxpayer's certificate of deferral. The loan shall be disbursed to a county treasurer on behalf of the taxpayer pursuant to section
39-3.5-106
and shall be made from the moneys on deposit in the state treasury that are not immediately required to be disbursed.
(2)
Interest on a loan for property tax deferral shall accrue at the rate specified in section
39-3.5-105(5)
. The interest shall accrue beginning May 1 of the calendar year in which the deferral is claimed until the date on which the loan is repaid.
Amended by 2022 Ch. 388,§7, eff. 6/7/2022.
L. 2002: Entire section added, p. 637, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-105.7 - Prior deferrals to be treated as loans

All deferred real property tax paid by the state treasurer to a county treasurer prior to July 1, 2002, shall be reclassified as an investment in a loan to a taxpayer that was disbursed to a county treasurer on behalf of the taxpayer, and all provisions of this article shall apply to the loan.
L. 2002: Entire section added, p. 637, § 1, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-106 - State treasurer to pay county treasurer an amount equivalent to deferred taxes

(1)
Pursuant to section
39-3.5-105.5
, the state treasurer shall loan the amount certified as deferred in the certificate of deferral to a taxpayer deferring property taxes under this article. By April 30, 2003, and by each April 30 thereafter, the state treasurer shall pay the amount of each taxpayer's loan to the county treasurer in which the taxpayer's homestead property is located. The total amount paid by the state treasurer shall be distributed by the county treasurer in the same manner the tax would have been if regularly paid.
(2)
The state treasurer shall maintain an account for each tax-deferred property and shall accrue interest, beginning May 1 of the calendar year in which the deferral was claimed, on the amount certified as deferred in the certificate of deferral. The state treasurer shall insure that each account for tax-deferred property complies with this article.
(3)
If a taxpayer defers all or part of the property taxes due for a property tax year and the county treasurer receives a payment from, or on behalf of, the taxpayer so that the total received from the state treasurer and the payer is greater than the taxpayer's property taxes due, then the county treasurer shall refund the excess to the payer of the taxes.
Amended by 2022 Ch. 388, § 8, eff. 6/7/2022.
L. 78: Entire article added, p. 474, § 1, effective 2/28/1979. L. 79: (2) R&RE, p. 1413, § 5, effective 1/1/1980. L. 88: (2) amended, p. 1285, § 14, effective 1/1/1989. L. 91: (1) and (2) amended, p. 1952, § 1, effective 1/1/1992. L. 2002: (1) amended, p. 638, § 2, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-107 - Repayment of loans - release of liens - disposition of payments

(1)
On and after the date of payment by the state treasurer to the county treasurer as provided in section
39-3.5-106
, the right to receive repayment of a loan for deferred taxes and to enforce the lien created by deferral shall be vested in the state treasurer.
(2)
A taxpayer must tender repayments of a loan for deferred taxes to the state treasurer, and the state treasurer shall give the taxpayer a receipt therefor. A county treasurer shall not accept a repayment.
(3)
Promptly upon receiving repayment of a loan for deferred taxes, the state treasurer shall issue a release of the deferred tax lien, which release shall be given or sent to the person making payment. Copies of the release shall be sent to the treasurer and the assessor.
(4)
All interest received in payment for a loan for deferred taxes shall be credited to the general fund by the state treasurer.
Amended by 2022 Ch. 388, § 9, eff. 6/7/2022.
L. 78: Entire article added, p. 474, § 1, effective 2/28/1979. L. 2002: Entire section amended, p. 638, § 3, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-108 - Notice to taxpayer regarding duty to claim deferral annually

As soon as practicable after January 1, the state treasurer shall send a deferral notice to any taxpayer who has claimed a deferral of property taxes in the previous calendar year. The deferral notice must be substantially in the following form:
To: (name of taxpayer)
If you want to defer the collection of ad valorem property taxes on your homestead for the assessment year ending on December 31, ___________________, you must file a claim for deferral not later than April 1, ___________________, with (state treasurer or the name of third-party administrator, if applicable). Forms for filing the claims are available at (website and mailing address for state treasurer or third-party administrator, if applicable).
If you fail to file your claim for deferral on or before April 1, ___________________, your real property taxes will be due and payable in accordance with the schedule set out in the tax notice you separately received from your county treasurer.
If you change your permanent address at any time during the assessment year ending on December 31, ___________________, you must notify the state treasurer promptly.
Amended by 2022 Ch. 388, § 10, eff. 6/7/2022.
L. 78: Entire article added, p. 474, § 1, effective 2/28/1979.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-109 - Failure to receive notices

Failure to receive the notice provided for in this article 3.5 is not a defense in any proceeding for the collection of taxes or for the foreclosure of a tax lien. Neither the state treasurer nor a county treasurer is personally liable for failure to give such notices.
Amended by 2022 Ch. 388, § 11, eff. 6/7/2022.
L. 78: Entire article added, p. 475, § 1, effective 2/28/1979.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-110 - Events requiring repayment of loans - notice to state treasurer

(1)
All loans for deferred real property taxes, including accrued interest, shall become payable subject to sections
39-3.5-111
and
39-3.5-112
when:
(a)
The taxpayer who claimed the tax deferral dies;
(b)
The property on which the taxes were deferred is sold or becomes subject to a contract of sale, or title to the property is transferred to someone other than the taxpayer who claimed the tax deferral;
(c)
The property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from such tax-deferred property by reason of ill health or because the property is uninhabitable as a result of natural causes;
(d)
The tax-deferred property no longer meets the requirement of section
39-3.5-103 (1)(c)
;
(d.5)
The tax-deferred property no longer meets the requirement of section
39-3.5-103 (1)(f)
, except in the case of a property whose value has decreased as a result of natural causes; and
(e)
The location of the tax-deferred mobile home has changed either within the county or to another county.
(1.5)
The exceptions related to natural causes set forth in subsections (1)(c) and (1)(d.5) of this section apply for three years from the date of the natural cause or until the date that the property is no longer valued as vacant residential land, whichever date is sooner.
(2)
When the assessor or treasurer has reason to believe any of the circumstances enumerated in this section has occurred, he shall promptly notify the state treasurer.
Amended by 2022 Ch. 388, § 12, eff. 6/7/2022.
L. 78: Entire article added, p. 475, § 1, effective 2/28/1979. L. 79: (1)(d) amended, p. 1413, § 6, effective 1/1/1980. L. 88: (1)(d) amended and (1)(e) added, p. 1285, § 15, effective 1/1/1989. L. 2002: IP(1) amended, p. 638, § 4, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-111 - Time for payment - delinquencies

(1)
Whenever any of the circumstances listed in section
39-3.5-110
occurs:
(a)
No further tax deferrals may be claimed on the property until all loans for unpaid taxes, including previously deferred taxes and interest, have been paid.
(b)
All loans for deferred taxes and accrued interest shall be due and payable ninety days after the circumstance occurs, except as provided in subsection (2) of this section and in section
39-3.5-112
.
(2)
Any provision of this section to the contrary notwithstanding, when the taxpayer dies a loan for deferred taxes and accrued interest shall be due and payable one year after the taxpayer's death.
(3)
If a loan for deferred taxes and accrued interest is not paid on the due date, such amounts are delinquent as of that date, and the state treasurer may foreclose the deferred tax lien.
(4)
Foreclosure by the state treasurer of deferred tax liens shall be in the same manner as provided by law for the foreclosure of judgment liens. At the foreclosure sale, the state treasurer or his representative shall bid on behalf of the state of Colorado the amount of the deferred tax lien.
(5)
If the owner of the tax-deferred property elects to do so, he or she may convey the property to the state of Colorado in lieu of paying a loan for deferred taxes and accrued interest. Upon completion of such conveyance, all deferred tax liens upon the property shall be extinguished, and all liability for payment of a loan for deferred taxes and accrued interest shall be released.
(6)
The lien for deferred taxes shall be subject to and may be extinguished in a proper foreclosure of a mortgage or deed of trust recorded prior to the date of recording of the certificate of tax deferral. In any such foreclosure, any notice that is required to be sent to the state by reason of the state's holding of a lien for deferred taxes shall be sent to the state treasurer. All other procedural matters for such foreclosure, including notice and time limits, shall be as provided in the law pursuant to which the foreclosure is brought.
(7)
Whenever the state forecloses a lien for deferred taxes, the interest in the property obtained thereby shall be subject to foreclosure proceedings by the holder of a mortgage or deed of trust recorded prior to the date of recording of the certificate of tax deferral.
Amended by 2022 Ch. 388, § 13, eff. 6/7/2022.
L. 78: Entire article added, p. 475, § 1, effective 2/28/1979. L. 79: (4) amended and (6) and (7) added, p 1666, § 139, effective July 19; (1)(b) amended and (5) added, p. 1413, § 7, effective 1/1/1980. L. 2002: (1), (2), (3), and (5) amended, p. 638, § 5, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-112 - Election by spouse to continue tax deferral

(1)
Notwithstanding the provisions of section
39-3.5-110
, when one of the circumstances listed in section
39-3.5-110 (1)(a) or (1)(c)
occurs, the spouse of the taxpayer may elect to continue the property in its tax-deferred status if:
(a)
The spouse of the taxpayer is or will be sixty years of age or older when the circumstance occurs; and
(b)
The property is the homestead of the spouse of the taxpayer and meets the requirements of section
39-3.5-103 (1)(b) and (1)(c)
.
(1.5)
(a)
Notwithstanding the provisions of section
39-3.5-110 (1)(a)
, when a taxpayer who claimed a tax deferral pursuant to this article 3.5 dies, the loan for deferred real property taxes, including accrued interest, shall not become payable if:
(I)
The taxpayer was a person called into military service or was a person eligible for deferral under section
39-3.5-102 (1)(c)
;
(II)
The taxpayer is survived by a spouse; and
(III)
The property is the homestead of the surviving spouse and meets the requirements of section
39-3.5-103 (1)(b) and (1)(c)
.
(b)
If paragraph (a) of this subsection (1.5) applies, a loan for deferred real property taxes, including accrued interest, shall become payable when the spouse of the taxpayer dies, in addition to the events set forth in section
39-3.5-110
.
(2)
The election granted under subsection (1) of this section shall be filed in the same manner as a claim for deferral is filed under section
39-3.5-102
, not later than ninety days from the date the circumstance occurs. Thereafter, the property shall continue to be treated as tax-deferred property, and the county treasurer and state treasurer shall withdraw any action taken under section
39-3.5-111
. When the property has been continued in its tax-deferred status by the spouse of the taxpayer, the spouse may continue the property in its tax-deferred status in subsequent years by filing a claim, as provided in section
39-3.5-104
, annually if the property continues to be eligible for tax-deferred status.
Amended by 2021 Ch. 301, § 8, eff. 6/23/2021.
L. 78: Entire article added, p. 475, § 1, effective 2/28/1979. L. 79: IP(1) and (2) amended, p. 1414, § 8, effective 1/1/1980. L. 2005: (1.5) added, p. 878, § 3, effective June 1. L. 2021: IP(1.5)(a) and (1.5)(a)(I) amended, (SB 21-293), ch. 1810, p. 1810, § 8, effective June 23.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-113 - Voluntary repayment of loans for deferred tax

(1)
Subject to subsection (2) of this section, all or part of a loan for deferred taxes and accrued interest may, at any time, be paid by the taxpayer, his or her spouse, guardian, conservator, attorney-in-fact, personal representative, next of kin, heir-at-law, or child, or any person having or claiming a legal or equitable interest in the property. If the deferred tax lien is paid, in whole or in part, by a mortgagee or the beneficiary of a deed of trust or seller under contract, the amount paid may be added to the unpaid balance of the mortgage or deed of trust but shall be added to the last payment due under said mortgage or deed of trust or contract, without amortization.
(2)
Any payment made under this section shall be applied first to accrued interest and then to a loan for deferred taxes. Such payment does not affect the deferred tax status of the property. Voluntary payment does not give the person paying the taxes any interest in the property.
L. 78: Entire article added, p. 476, § 1, effective 2/28/1979. L. 2002: Entire section amended, p. 639, § 6, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-114 - [Repealed]

L. 78: Entire article added, p. 476, § 1, effective 2/28/1979. L. 2002: Entire section repealed, p. 639, § 7, effective July 1.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-115 - Limitations on effect of article

Nothing in this article is intended to or shall be construed to prevent the collection, by foreclosure or otherwise, of personal property or other taxes which become a lien against tax-deferred property.
L. 78: Entire article added, p. 476, § 1, effective 2/28/1979.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-116 - [Repealed]

L. 78: Entire article added, p. 476, § 1, effective 2/28/1979. L. 79: Entire section repealed, p. 1414, § 11, effective 1/1/1980.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-117 - [Repealed]

L. 78: Entire article added, p. 477, § 1, effective 2/28/1979. L. 79: Entire section amended, p. 1414, § 9, effective 1/1/1980. L. 88: Entire section amended, p. 1308, § 2, effective May 29. L. 92: Entire section amended, p. 2182, § 53, effective June 2. L. 2002: Entire section repealed, p. 862, § 4, effective August 7.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-118 - [Repealed]

L. 88: Entire section added, p. 1307, § 1, effective May 29.
Subsection (7) provided for the repeal of this section, effective June 30, 1990. (See L. 88, p. 1307.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-119 - Release of information identifying individuals claiming deferral

(1)
Notwithstanding the provisions of part 2 of article
72
of title
24
, C.R.S., or any other provision of law to the contrary, county treasurers and the state treasurer shall deny requests from individuals, corporations, or other private entities to inspect or produce the names, addresses, phone numbers, social security numbers, or other information identifying individuals who claim deferrals pursuant to this article.
(2)
Nothing in this section shall be construed to prohibit individuals from examining records recorded in county records by the county clerk and recorder nor shall it be construed to prohibit the disclosure of information:
(a)
Required in connection with granting or denying a claim for deferral;
(b)
Required in connection with an administrative, judicial, or other legal proceeding;
(c)
Required in connection with the conveyance, sale, or encumbrance of a specific property;
(d)
When the information is contained in a statistical compilation or other informational summary that does not disclose individual identifying information; or
(e)
When the individual claiming the exemption has agreed to the disclosure.
L. 2001: Entire section added, p. 296, § 1, effective August 8.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.5 - Tax Deferral for the Elderly and Military Personnel (§§ 39-3.5-101 — 39-3.5-120) › Section 39-3.5-120 - [Repealed]

Repealed by subsection (2), eff. 7/1/2022.
Added by 2021 Ch. 301, § 9, eff. 6/23/2021.
L. 2021: Entire section added, (SB 21-293), ch. 1810, p. 1810, § 9, effective June 23.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.7 - PROPERTY TAX WORK-OFF PROGRAM FOR THE ELDERLY (§§ 39-3.7-101 — 39-3.7-102) › Section 39-3.7-101 - Definitions

As used in this article, unless the context otherwise requires:
(1)
"Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure.
(1.5)
"Person with a disability" means any person with a physical impairment or an intellectual and developmental disability as defined in section
25.5-10-202
, C.R.S.
(2)
"Property tax work-off program" means any program established pursuant to the provisions of this article.
(3)
"Real property taxes" means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable, by law, at the annual real estate tax sale.
(4)
"Taxing entity" means any county, city and county, city, town, school district, or special district within the state of Colorado.
Amended by 2013 Ch. 323, § 54, eff. 3/1/2014.
L. 91: Entire article added, p. 1995, § 1, effective April 11. L. 2003: (1.5) added, p. 841, § 1, effective August 6. L. 2013: (1.5) amended, (HB 13-1314), ch. 323, p. 1813, § 54, effective 3/1/2014.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › DEFERRALS (§§ 39-3.5-101 — 39-3.9-101) › Article 3.9 - [Repealed] (§ 39-3.9-101) › Section 39-3.9-101 - to 39-3.9-106 - [Repealed]

(1) This article was added in 1993 and was not amended prior to its repeal in 1996.
(2) Section 39-3.9-106 provided for the repeal of this article, effective December 31, 1996. (See L. 93, p. 346.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 4 - Valuation of Public Utilities (§§ 39-4-101 — 39-4-110) › Section 39-4-104 - Inspection of records of utility

The division of property taxation, through the administrator, and its employees, shall have the right at any time, upon demand, to inspect the books, accounts, and records of any public utility doing business in this state for the purpose of verifying the information contained in its filed statement and to examine under oath any officer, employee, or agent of such public utility. Any person making such demand upon a public utility on behalf of the administrator shall produce and exhibit his authority to make such inspection or examination.
L. 64: R&RE, p. 689, § 1. C.R.S. 1963: § 137-4-4. L. 70: p. 382, § 17.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 4 - Valuation of Public Utilities (§§ 39-4-101 — 39-4-110) › Section 39-4-105 - Production of records

By order or subpoena, the administrator may require the production of any books, accounts, or records of any public utility doing business in this state, or verified copies of the same, for examination, and any public utility failing or refusing to comply with any such order or subpoena shall forfeit and pay to the state the sum of one hundred dollars for each day it so fails or refuses.
L. 64: R&RE, p. 690, § 1. C.R.S. 1963: § 137-4-5. L. 70: p. 383, § 18.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 4 - Valuation of Public Utilities (§§ 39-4-101 — 39-4-110) › Section 39-4-107 - Statement of valuation to counties

No later than July 1 in each year, the administrator shall advise both the assessor of each county wherein property of a public utility is located and the public utility itself of the valuation of such public utility in such county, and such amount shall be entered on the tax roll of such county by the assessor in the same manner as though determined by the assessor.
L. 64: R&RE, p. 692, § 1. C.R.S. 1963: § 137-4-7. L. 70: p. 384, § 20. L. 89: Entire section amended, p. 1465, § 30, effective June 7. L. 93: Entire section amended, p. 1687, § 3, effective June 6. L. 96: Entire section amended, p. 719, § 3, effective May 22.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 4 - Valuation of Public Utilities (§§ 39-4-101 — 39-4-110) › Section 39-4-110 - [Repealed]

L. 78: Entire section added, p. 468, § 2, effective July 1. L. 79: (3) added, p. 1456, § 4, effective June 22. L. 81: (3) R&RE, p. 1872, § 5, effective June 29. L. 88: Entire section repealed, p. 1275, § 14, effective 5/29/1988.
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 4.1 - [Repealed] (§ 39-4.1-101) › Section 39-4.1-101 - to 39-4.1-110 - [Repealed]

(1) This article was added in 1981.
(2) Section 39-4.1-110 provided for the repeal of this article, effective January 1, 1987. (See L. 84, p. 990.)
2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › VALUATION AND TAXATION (§§ 39-4-101 — 39-7-110) › Article 5 - VALUATION AND TAXATION (§§ 39-5-101 — 39-5-206) › Part 1 - REAL AND PERSONAL PROPERTY (§§ 39-5-101 — 39-5-134) › Section 39-5-101 - Duties of assessor

The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities.
L. 64: R&RE, p. 694, § 1. C.R.S. 1963: § 137-5-1. L. 73: p. 237, § 19. L. 75: Entire section amended, p. 1467, § 12, effective July 18. L. 81: Entire section amended, p. 1855, § 6, effective 1/1/1982. L. 94: Entire section amended, p. 1646, § 80, effective July 1.