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) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-116 - Approval of tax abatement or refund

The administrator shall review each application submitted by the board of county commissioners or the board of equalization of any county for abatement or refund of taxes, and, if all of such application is found to be in proper form and recommended in conformity with the law, the application shall be approved; otherwise, it shall be disapproved, in which case the disapproval may be appealed to the board pursuant to section
39-2-125(1)(b)
. If only a portion of such application is found to be in proper form and recommended in conformity with the law, the administrator shall approve such part and disapprove the remainder of the application, in which case the disapproved portion may be appealed to the board pursuant to section
39-2-125(1)(b)
.
L. 70: R&RE, p. 374, § 1. C.R.S. 1963: § 137-3-16. L. 77: p. 1734, § 12. L. 81: p. 1842, § 1.
For abatement and refund of taxes, see § 39-1-113; for abatement or cancellation of taxes, see § 39-10-114.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-118 - Recommendations to governor

No later than the first day of December of each year, the property tax administrator, in cooperation with a committee from the Colorado assessors association, shall submit to the governor for transmittal to the general assembly any recommendations concerning the administration and enforcement of the property tax laws which he deems necessary and in the public interest.
L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-18.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-119 - Annual report

As soon after the end of each calendar year as may be practicable, the property tax administrator shall prepare a report covering the activities of the division of property taxation during such calendar year. Such report shall set forth the aggregate valuation for assessment of all taxable property in the state and in each county thereof, by classes and subclasses, for the two latest calendar years, the levies imposed by each political subdivision during the preceding calendar year, and the aggregate amount of taxes produced by such levies in the state and each county thereof, together with such other information as the administrator deems necessary. Such report shall be published in accordance with the provisions of section
24-1-136
, C.R.S. Copies of the report shall be furnished to the governor and made available for distribution to the public.
L. 70: R&RE, p. 375, § 1. C.R.S. 1963: § 137-3-19. L. 83: Entire section amended, p. 844, § 78, effective July 1. L. 2002: Entire section amended, p. 862, § 3, effective August 7.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-120 - Powers of property tax administrator

The property tax administrator shall be authorized to certify official acts of the division of property taxation, to administer oaths, issue subpoenas, compel attendance of witnesses and the production of books, accounts, and records, and to cause depositions to be taken. In case any person fails to comply with any subpoena or refuses to testify on any matter upon which he may be lawfully questioned, any court having jurisdiction in the matter may, upon application of the property tax administrator, compel obedience in the manner provided by law.
L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-20.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-121 - Enforcement of orders

The property tax administrator may compel compliance with his unappealed orders or, after approval by the board of assessment appeals of appealed orders, by proceedings in mandamus, injunction, or by other appropriate civil remedies.
L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-21.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-122 - Notice prior to injunction

No injunction shall be issued suspending or staying any order of the property tax administrator except upon ten days' notice to the property tax administrator of the application for such injunction and a hearing thereon.
L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-22.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-124 - Executive director to furnish employees and clerical assistance

Clerical assistance and such employees as are necessary shall be furnished for the board by the executive director of the department of local affairs.
L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-24.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-126 - Delaying effect of decision - when

If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the provisions of article
4
of this title, or by the county assessor or those approved by the county board of equalization, subject to the refund provisions of section
39-8-109
.
L. 70: R&RE, p. 377, § 1. L. 71: p. 1245, § 2. C.R.S. 1963: § 137-3-26.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-128 - Board of assessment appeals may issue orders

The board of assessment appeals may issue such orders as it deems necessary to ascertain facts and to carry out its decisions, and any such order directed to a county assessor or a county board of equalization shall be enforceable in the district court of the county.
Amended by 2013 Ch. 388,§ 4, eff. 7/1/2013.
L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-28. L. 83: Entire section amended, p. 1491, § 6, effective April 21. L. 2013: Entire section amended, (SB 13-146), ch. 388, p. 2260, § 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) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-129 - Advisory committee to the property tax administrator created

(1)
There is created in the department of local affairs the advisory committee to the property tax administrator. The advisory committee is a
type 1
entity, as defined in section
24-1-105
, and exercises its powers and performs its duties and functions under the department of local affairs.
(2)
Repealed.
Amended by 2022 Ch. 469,§183, eff. 8/10/2022.
L. 76: Entire section added, p. 755, § 6, effective July 1. L. 86: Entire section amended, p. 426, § 62, effective March 26. L. 93: (2) repealed, p. 675, § 12, effective May 1.
2022 Ch. 469, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-130 - Membership of the advisory committee - terms - compensation - meetings

(1)
Said advisory committee shall be comprised of the following five members, no more than three of whom shall be affiliated with the same political party and all of whom shall be appointed by the governor with the consent of the senate:
(a)
One assessor and one nonassessor appointed from the counties of seventy-five thousand or more population according to the most recent federal census;
(b)
One assessor and one nonassessor appointed from the counties of less than seventy-five thousand population according to the most recent federal census; and
(c)
One nonassessor from the western slope.
(2)
(a)
The governor shall appoint one of the nonassessor members as chairman of the advisory committee.
(b)
The governor shall appoint the assessor members from among the certified assessors recommended by the Colorado assessors association.
(3)
Initially, two members shall be appointed to the advisory committee for two-year terms and three members for four-year terms. Thereafter, appointments to the advisory committee shall be for terms of four years each. Vacancies on the advisory committee shall be filled by appointment of the governor for the unexpired term.
(4)
Members of said committee shall be compensated on a per diem allowance basis at the rate of thirty-five dollars per day and shall be reimbursed for their actual and necessary expenses. Per diem compensation, not to exceed thirty days in any calendar year, shall be paid only when the advisory committee is in session.
(5)
The advisory committee shall meet at least quarterly but may meet more frequently upon call of the chairman and may hold hearings as deemed necessary. A quorum of at least three members shall be required to conduct official business.
(6)
Repealed.
L. 76: Entire section added, p. 755, § 6, effective July 1. L. 86: (6) added, p. 426, § 63, effective March 26. L. 93: (6) repealed, p. 1792, § 86, effective June 6.
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 2 - Division of Property Taxation - Administrator - Board (§§ 39-2-101 — 39-2-131) › Section 39-2-131 - Function of the committee - notice of proposed changes - property tax materials - definition

(1)
(a)
It is said committee's function and it shall have and exercise the authority, prior to publication, to review:
(I)
Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section
39-2-109 (1)(e)
and based upon the approaches to appraisal set forth in section
39-1-103 (5)(a)
and pursuant to section
39-2-109 (1)(k)
; and
(II)
Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section
39-2-109 (1)(d)
.
(b)
Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section
39-9-103 (10)
.
(2)
Repealed.
(3)
(a)
At least two weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials in accordance with subsection (1)(a) of this section, the property tax administrator shall publish notice that includes:
(I)
The date, time, and place of the hearing; and
(II)
The proposed changes to the property tax materials.
(b)
As used in this subsection (3), "property tax materials" has the same meaning as set forth in section
39-2-109 (2)(a)
.
Amended by 2022 Ch. 158, § 2, eff. 8/10/2022.
L. 76: Entire section added, p. 756, § 6, effective July 1. L. 83: Entire section amended, p. 1483, § 6, effective April 22. L. 86: Entire section amended, p. 426, § 64, effective March 26. L. 90: (1) amended, p. 1699, § 27, effective June 9. L. 91: (1) amended, p. 1953, § 2, effective 1/1/1992. L. 93: (2) repealed, p. 1792, § 87, effective June 6.
2022 Ch. 158, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-3-101 - Legislative declaration - presumption of charitable purpose

The general assembly recognizes that only the judiciary may make a final decision as to whether or not any given property is used for charitable purposes within the meaning of the Colorado constitution; nevertheless, in order to guide members of the public and public officials alike in the making of their day-to-day decisions and to assist in the avoidance of litigation, the general assembly hereby finds, declares, and determines that the uses of property that are set forth in this part 1 as uses for charitable purposes benefit the people of Colorado and lessen the burdens of government by performing services that government would otherwise be required to perform. Therefore, property used for such purposes shall be presumed to be used, or owned and used, as applicable, solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, if applicable, and, consequently, property used for such purposes is entitled to be exempt from the levy and collection of property tax pursuant to the provisions of this part 1 and the Colorado constitution. This legislative finding, declaration, determination, and presumption shall not be questioned by the administrator and shall be entitled to great weight in any and every court.
Amended by 2022 Ch. 289,§4, eff. 8/10/2022.
L. 89: Entire article R&RE, p. 1470, § 1, effective April 23. L. 2002: Entire section amended, p. 1032, § 66, effective June 1.
2022 Ch. 289, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-3-102 - Household furnishings - exemption

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

Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax.
L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
This section is similar to former § 39-3-101 (1)(b) 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 39-3-104 - Ditches, canals, and flumes - exemption

Ditches, canals, and flumes which are owned and used by any person exclusively for irrigating land owned by such person shall be exempt from the levy and collection of property tax.
L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
This section is similar to former § 39-3-101 (1)(c) 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 39-3-105 - Public libraries - governments - school districts - exemption

Property, real and personal, of public libraries and of the state and its political subdivisions, including school districts or any cooperative association thereof, shall be exempt from the levy and collection of property tax.
L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
This section is similar to former § 39-3-101 (1)(d) 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 39-3-106 - Property - religious purposes - exemption - legislative declaration

(1)
Property, real and personal, which is owned and used solely and exclusively for religious purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax.
(2)
In order to guide members of the public and public officials alike in the making of their day-to-day decisions, to provide for a consistent application of the laws, and to assist in the avoidance of litigation, the general assembly hereby finds and declares that religious worship has different meanings to different religious organizations; that the constitutional guarantees regarding establishment of religion and the free exercise of religion prevent public officials from inquiring as to whether particular activities of religious organizations constitute religious worship; that many activities of religious organizations are in the furtherance of the religious purposes of such organizations; that such religious activities are an integral part of the religious worship of religious organizations; and that activities of religious organizations which are in furtherance of their religious purposes constitute religious worship for purposes of section 5 of article X of the Colorado constitution. This legislative finding and declaration shall be entitled to great weight in any and every court.
(3)
For the purpose of claiming an exemption pursuant to this section, property that is owned and used by a charitable trust that is exempt from taxation under section 501 (c)(3) of the federal "Internal Revenue Code of 1986", as amended, shall be treated the same as property that is owned and used by any other type of nonprofit organization.
L. 89: Entire article R&RE, p. 1471, § 1, effective April 23; entire section R&RE, p. 1485, § 1, effective June 7. L. 2004: (3) added, p. 506, § 3, effective August 4.
This section is similar to former § 39-3-101 (1)(e) as it existed prior to 1989.
For the constitutional provision regarding exemptions for property used for religious worship, schools, or charitable purposes, see § 5 of article X of the state constitution.
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 39-3-107 - Property - not-for-profit schools - exemption

Property, real and personal, which is owned and used solely and exclusively for schools which are not held or conducted for private or corporate profit shall be exempt from the levy and collection of property tax. No requirement shall be imposed that use of property which is otherwise exempt pursuant to the provisions of this section shall benefit the people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section
39-2-117
.
L. 89: Entire article R&RE, p. 1471, § 1, effective April 23. L. 90: Entire section amended, p. 1711, § 1, effective June 9.
This section is similar to former § 39-3-101 (1)(f) 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 39-3-108.5 - Property - community corrections facility - exemption

(1)
Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if such property is owned and used by a nonprofit community corrections agency for a community correctional facility or program.
(2)
As used in this section:
(a)
"Community correctional facility or program" shall have the meaning set forth in section
17-27-102(3)
, C.R.S., for community corrections program.
(b)
"Nonprofit community corrections agency" means any person, agency, corporation, association, or entity that:
(I)
Is exempt from federal income tax pursuant to the "Internal Revenue Code of 1986", as amended; and
(II)
Operates a community correctional facility or program.
(3)
The provisions of this section shall apply to property tax years beginning on or after January 1, 1993.
L. 93: Entire section added, p. 614, § 2, effective April 30. L. 95: (2)(a) amended, p. 1108, § 54, effective May 31.
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 39-3-111 - Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations

Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit, shall be exempt from the levy and collection of property tax if such property is used by any fraternal organization, as defined in section
24-21-602(18)
, notwithstanding the requirement that such organization be in existence for a period of five years, or by any veterans' organization, as defined in section
24-21-602(43)
, notwithstanding the requirement that such organization be in existence for a period of five years, and the net income derived from the use of such property is irrevocably dedicated to any of the purposes specified in sections
39-3-106
to
39-3-110
,
39-3-112
, or
39-3-113
and to the purpose of maintaining and operating such organization. As used in this section, the term "net income" means all items of revenue and gain minus all items of loss and expense, including amounts reasonably anticipated for future needs, as determined according to the usual method of accounting for such organization. No requirement shall be imposed that use of property which is otherwise exempt pursuant to this section shall benefit the people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section
39-2-117
.
Amended by 2018 Ch. 274,§ 93, eff. 10/1/2018.
L. 89: Entire article R&RE, p. 1473, § 1, effective April 23. L. 90: Entire section amended, p. 1712, § 5, effective June 9. L. 2018: Entire section amended, (HB 18-1375), ch. 274, p. 1725, § 93, effective May 29.
This section is similar to former § 39-3-101 (1)(g) 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 39-3-111.5 - Property - health-care services - charitable purposes - exemption - limitations

(1)
Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if:
(a)
Such property is owned by a nonprofit corporation, whether organized under the laws of this state or of another state;
(b)
Such property is occupied or used by one or more physician or dentist, or both, licensed to practice medicine or dentistry, as applicable, under the laws of this state for the purpose of the practice of medicine or dentistry;
(c)
Such health-care services are provided to patients who request such services and the financially needy are only charged for such services based upon the ability to pay; and
(d)
The board of county commissioners of the county in which such property is located certifies that a need exists for the provision of such health-care services.
(2)
The limitations set forth in section
39-3-116(1) and (2)
shall not apply to the use of property pursuant to the provisions of subsection (1) of this section.
(3)
Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section
39-2-117
.
L. 91: Entire section added, p. 1956, § 3, effective June 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 39-3-112.5 - Residential property - homeless - charitable purposes - exempt - limitations

(1)
Property, real and personal, which is used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if such property is residential, is owned by the United States, and is leased by a department or agency of the United States to any nonprofit organization, whether organized under the laws of this state or of another state, for the purpose of housing single individuals or families, or both, who are homeless.
(2)
Any exemption shall be allowed pursuant to subsection (1) of this section only upon the delivery to the administrator of a copy of such lease between the agency of the United States and the nonprofit organization and a copy of the rental agreement between the nonprofit organization and the individuals or families to be housed in such property. Such exemption shall be allowed only for the period of time that such residential property is actually used for said purpose, and such nonprofit organization shall immediately notify the administrator when the use of such residential property has changed.
(3)
Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section
39-2-117
.
L. 91: Entire section added, p. 1959, § 6, effective June 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 39-3-113 - Residential property - while being constructed - charitable purposes - exemption - limitations

Property, real and personal, which is owned and used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax if such property is residential and consists of land and one or more structures which are in the process of being constructed if such property is irrevocably committed to residential use in accordance with the requirements set forth in section
39-3-109(1)
or
39-3-112(2) and (3)
. The exemption provided by this section shall terminate on the assessment date subsequent to the issuance of a permit or other authority to occupy such structure or structures. Thereafter, such property shall be subject to the provisions of sections
39-3-109
and
39-3-112
. No requirement shall be imposed that use of property which otherwise is exempt pursuant to the provisions of this section shall benefit people of Colorado in order to qualify for said exemption. Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section
39-2-117
.
L. 89: Entire article R&RE, p. 1475, § 1, effective April 23. L. 90: Entire section amended, p. 1713, § 7, effective June 9.
This section is similar to former § 39-3-101 (1)(g) 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 39-3-114 - Burden - claim for charitable exemption

The burden shall be on the owner and operator of any residential property for which an exemption is claimed pursuant to any of the provisions of sections
39-3-109
and
39-3-112
to show facts sufficient to support the exemption claimed. In determining whether or not a particular property is entitled to such an exemption provided for in any of said sections, the administrator may require the owner or operator of such property to annually submit a complete financial report on its operations and may require any occupants whose residential units are claimed to qualify for such exemption to submit copies of their federal or state income tax returns.
L. 89: Entire article R&RE, p. 1475, § 1, effective April 23. L. 2009: Entire section amended, (SB 09 -042), ch. 176, p. 781, § 4, effective August 5.
This section is similar to former § 39-3-101 (1)(g) 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 39-3-114.5 - [Repealed]

Repealed by 2014 Ch. 230,§5, eff. 5/17/2014.
L. 2009: Entire section added, (SB 09-042), ch. 176, p. 780, §3, effective August 5. L. 2014: Entire section repealed, (HB 14-1349), ch. 230, p. 855, § 5, effective May 17.
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 39-3-115 - Statutes not applicable

Nothing in sections
39-3-106
to
39-3-114
shall apply to parts 2 and 5 of article
4
of title
29
, C.R.S.
L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.
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 39-3-117 - Cemeteries - not-for-profit - exemption

Cemeteries not used or held for private or corporate profit shall be exempt from the levy and collection of property tax.
L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.
This section is similar to former § 39-3-101 (1)(h) 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 39-3-118 - Intangible personal property - exemption

Intangible personal property shall be exempt from the levy and collection of property tax. For purposes of this section, "intangible personal property" shall include, but is not limited to, computer software.
L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 90: Entire section amended, p. 1715, § 2, effective May 2.
This section is similar to former § 39-3-101 (1)(i) as it existed prior to 1989.
For the legislative declaration contained in the 1990 act amending this section, see section 1 of chapter 281, Session Laws of Colorado 1990.
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 39-3-118.5 - Business personal property - exemption - exemption authority for local governments

(1)
For property tax years commencing on and after January 1, 1996, business personal property shall be exempt from the levy and collection of property tax until such business personal property is first used in the business after acquisition.
(2)
For the property tax year commencing on January 1, 2021, any county, municipality, or special district may exempt from its levy and collection of property tax up to one hundred percent of any business personal property.
Amended by 2021 Ch. 75,§2, eff. 4/29/2021.
L. 95: Entire section added, p. 1213, § 1, effective May 31. L. 2021: Entire section amended, (SB 21-130), ch. 299, p. 299, §2, effective April 29.
For the legislative declaration in SB 21-130, see section 1 of chapter 75, Session Laws of Colorado 2021.
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 39-3-118.7 - Community solar garden - partial business personal property tax exemption - definitions

(1)
As used in this section, unless the context otherwise requires:
(a)
"Community solar garden" has the same meaning as set forth in section
40-2-127(2)(b)(I)(A)
, C.R.S.
(b)
"Subscriber" has the same meaning as set forth in section
40-2-127(2)(b)(II)
, C.R.S.
(2)
For property tax years commencing on and after January 1, 2015, but before January 1, 2021, there is exempt from the levy and collection of property tax the percentage of alternating current electricity capacity of a community solar garden that is attributed to residential or governmental subscribers, or to subscribers that are organizations that have been granted property tax exemptions pursuant to sections
39-3-106
to
39-3-113.5
.
Added by 2014 Ch. 172,§ 1, eff. 8/6/2014.
L. 2014: Entire section added, (HB 14-1101), ch. 172, p. 627, § 1, effective August 6.
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 39-3-119 - Inventories - materials and supplies - held for consumption or primarily for sale - exemption

Inventories of merchandise and materials and supplies that are held for consumption by any business or are held primarily for sale shall be exempt from the levy and collection of property tax. The property tax administrator shall publish in the manuals, appraisal procedures, and instructions prepared and published pursuant to section
39-2-109(1)(e)
a definition or description of the types of personal property that are "held for consumption by any business" and therefore exempt from the levy and collection of property tax pursuant to this section.
L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L. 2000: Entire section amended, p. 750, § 2, effective May 23.
This section is similar to former § 39-3-101 (1)(k) 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 39-3-120 - Livestock - exemption

Livestock shall be exempt from the levy and collection of property tax.
L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.
This section is similar to former § 39-3-101 (1)(l) 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 39-3-121 - Agricultural and livestock products - exemption

Agricultural and livestock products shall be exempt from the levy and collection of property tax.
L. 89: Entire article R&RE, p. 1477, § 1, effective April 23.
This section is similar to former § 39-3-101 (1)(m) 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 39-3-123 - Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions

(1)
Works of art, literary materials, and artifacts shall be exempt from the levy and collection of property tax if such works of art, literary materials, and artifacts are loaned to and are in the custody and control of:
(a)
The state or a political subdivision thereof; or
(b)
A library or any art gallery or museum which is owned or operated by a charitable organization whose property is irrevocably dedicated to charitable purposes and whose assets shall not inure to the benefit of any private person upon the liquidation, dissolution, or abandonment by the owner, and which uses such works of art, literary materials, and artifacts for charitable purposes. This exemption shall apply only for the period of time during which such works of art, literary materials, and artifacts are actually on loan and shall be in addition to such exemptions provided for in sections
39-3-108
to
39-3-113.5
.
(2)
Any exemption claimed pursuant to the provisions of subsection (1) of this section shall comply with the provisions of section
39-5-113.5
.
(3)
For purposes of subsection (1) of this section:
(a)
"Artifacts" means items of personal property which are objects of human workmanship and which have archaeological or historical significance.
(b)
"Charitable organization" means a charitable organization as defined in section
39-26-102
(2.5).
(c)
"Charitable purposes" means public display, research, educational study, maintenance of property, and preparation for display.
(d)
"Literary materials" means items of personal property including, but not limited to, books, letters, diaries, records, documents, memoranda, journals, magazines, and notes.
(e)
"Works of art" means works of art as defined in section
39-1-102(18)
.
Amended by 2013 Ch. 316,§ 121, eff. 8/7/2013.
L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. L. 2013: (1)(b) amended, (HB 13-1300), ch. 316, p. 1704, § 121, effective August 7.
This section is similar to former § 39-3-101 (1)(o) 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 39-3-125 - [Repealed]

L. 89: Entire article R&RE, p. 1478, § 1, effective April 23; entire section repealed, p. 1492, § 9, effective June 7.
Before its repeal, this section was similar to former § 39-3-102 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 39-3-126 - Horticultural improvements - exemption - limitation - exception

Any increase in value of privately owned lands resulting from the planting of trees shall not be taken into account in determining the actual value of such lands for a period of thirty years from the date of planting such trees. This section shall apply to all lands so planted; however, in the event that any trees become sufficiently mature as to be of economic use and value prior to the expiration of thirty years, any increase in use and value shall be thereafter taken into account in determining the actual value of such lands.
L. 89: Entire article R&RE, p. 1478, § 1, effective April 23.
This section is similar to former § 39-3-103 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 39-3-126.5 - Mobile homes - low-value - exemption - legislative declaration - definition

(1)
The general assembly hereby finds and declares that:
(a)
Mobile homes are unique properties that are subject to the ad valorem tax as if they are real property, but the tax is collected as if they are personal property;
(b)
The actual value of mobile homes can be quite low compared to other residential real property improvements;
(c)
For these low-value mobile homes, the actual collection costs attributable to a county assessor and county treasurer may exceed the total amount of taxes collected;
(d)
If the taxes owed on these mobile homes become delinquent, then all of the additional collection costs may exceed the taxes owed; and
(e)
This exemption will only have a de minimis impact on local government revenues.
(2)
As used in this section, "mobile home" means a mobile home as defined in section
39-1-102(8)
or a "manufactured home" as defined in section
39-1-102
(7.8) and, in either case, for which a certificate of title has been issued pursuant to part 1 of article
29
of title
38
and that does not have a certificate of permanent location pursuant to section
38-29-202
.
(3)
For property tax years commencing on or after January 1, 2022, a mobile home with an actual value that is less than or equal to twenty-eight thousand dollars is exempt from the levy and collection of property tax.
Added by 2022 Ch. 308,§1, eff. 8/10/2022.
2022 Ch. 308, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
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 39-3-127 - County fair property - exemption - limitation

Property, real and personal, of any association duly organized pursuant to the laws of this state for the purpose of holding county fairs to promote and advance the interests of agriculture, horticulture, animal husbandry, home economics, and the mechanical attributes thereof shall be exempt from the levy and collection of property tax so long as such property is actually and exclusively used for said purpose and not for pecuniary profit.
L. 89: Entire article R&RE, p. 1478, § 1, effective April 23.
This section is similar to former § 39-3-104 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 39-3-127.5 - Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions

(1)
As used in this section, unless the context otherwise requires:
(a)
"Qualified business entity" means a limited partnership or a limited liability company:
(I)
That is formed for the purpose of obtaining federal tax credits and that does obtain such credits; and
(II)
The general partner or managing member of which is an entity that would qualify for property tax exemption under sections
39-3-106
to
39-3-113.5
.
(2)
For property tax years beginning on or after January 1, 2014, real and personal property is exempt from the levy and collection of property tax if:
(a)
The property tax is owed by a qualified business entity; and
(b)
The property is used for the purposes described in sections
39-3-106
to
39-3-113.5
and
39-3-116
.
(3)
In addition to any other requirement specified in this section, any exemption claimed pursuant to the provisions of this section must also comply with section
39-2-117
.
Added by 2014 Ch. 230,§ 1, eff. 5/17/2014.
L. 2014: Entire section added, (HB 14-1349), ch. 230, p. 853, § 1, effective May 17.
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 39-3-128 - Exempt property listed and valued

It is the duty of the assessor to list, appraise, and value all real property exempted from the levy and collection of property tax pursuant to the provisions of sections
39-3-106
to
39-3-113.5
or
39-3-116
, and such information shall be entered in the same detail as required for taxable property.
Amended by 2016 Ch. 210,§ 106, eff. 6/6/2016.
Amended by 2013 Ch. 316,§ 122, eff. 8/7/2013.
L. 89: Entire article R&RE, p. 1478, § 1, effective April 23; entire section amended, p. 1492, § 8, effective June 7. L. 2013: Entire section amended, (HB 13-1300), ch. 316, p. 1705, § 122, effective August 7. L. 2016: Entire section amended, (SB 16-189), ch. 210, p. 792, § 106, effective June 6.
This section is similar to former § 39-3-105 as it existed prior to 1989.