Title 39, Taxation
0 chapters · 682 sections in this title.
Colo. Rev. Stat. § 39-1-101 Legislative declaration
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The general assembly declares that its purpose in enacting articles 1 to 13 of this title is to exercise the authority granted in section 3 of article X of the state constitution wherein it is provided, among other things, that the actual value of all real and personal property n…
Colo. Rev. Stat. § 39-1-101.5 Legislative declaration - taxpayer rights
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The general assembly hereby finds and declares that section 3 of article X of the state constitution was approved in 1982 by the voters of Colorado in order to ensure the fair and uniform valuation for assessment of real and personal property located in Colorado; that, since the …
Colo. Rev. Stat. § 39-1-102 Definitions
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As used in articles 1 to 13 of this title 39, unless the context otherwise requires: (1) Administrator means the property tax administrator. (1.1) (a) Agricultural and livestock products means plant or animal products in a raw or unprocessed state that are derived from the scienc…
Colo. Rev. Stat. § 39-1-103 Actual value determined - when - legislative declaration
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(1) The valuation for assessment of producing mines and nonproducing mining claims shall be determined as provided in article 6 of this title. (2) The valuation for assessment of leaseholds and lands producing oil or gas shall be determined as provided in article 7 of this title.…
Colo. Rev. Stat. § 39-1-103.5 Restrictions on information
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The state board of equalization or the administrator shall not require any person to furnish financial information concerning commercial or industrial property, except as to the value of the real property for rental purposes only. This section shall not apply to public utilities.…
Colo. Rev. Stat. § 39-1-103.8 Valuation for assessment - future increases. (Repealed)
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Source: L. 2020: Entire section added, (SB 20-223), ch. 291, p. 1436, � 1, effective January 1, 2021. L. 2021: Entire section repealed, (SB 21-293), ch. 301, p. 1806, � 1, effective June 23.
Colo. Rev. Stat. § 39-1-104 Valuation for assessment - definitions
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(1) (a) For property tax years commencing before January 1, 2025, the valuation for assessment of all taxable property in the state is twenty-nine percent of the actual value thereof as determined by the assessor and the administrator in the manner prescribed by law, and that per…
Colo. Rev. Stat. § 39-1-104.1 Implementation costs - annual revaluation. (Repealed)
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Source: L. 87: Entire section added, p. 1389, � 10, effective June 21. L. 95: Entire section repealed, p. 9, � 5, effective March 9. 39-1-104.2. Residential real property - valuation for assessment - legislative declaration - definitions. (1) As used in this section, unless the c…
Colo. Rev. Stat. § 39-1-104.4 Adjustment of residential rate. (Repealed)
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Source: L. 2022: Entire section added, (SB 22-238), ch. 157, p. 989, � 4, effective May 16. L. 2023, 1st Ex. Sess.: IP(1) and (1)(a) amended, (SB 23B-001), ch. 1, p. 9, � 8, effective November 20. L. 2024: Entire section repealed, (SB 24-233), ch. 171, p. 918, � 5, effective Octo…
Colo. Rev. Stat. § 39-1-104.5 Severed mineral interest - placement on tax roll
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Any owner of the surface estate from which a mineral interest has been severed, on behalf of himself and any other owners of such interest in the surface, may require the assessor of the county wherein such real estate is situate to place such severed mineral interest, without re…
Colo. Rev. Stat. § 39-1-105 Assessment date
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All taxable property, real and personal, within the state at twelve noon on the first day of January of each year, designated as the official assessment date, shall be listed, appraised, and valued for assessment in the county wherein it is located on the assessment date. Persona…
Colo. Rev. Stat. § 39-1-106 Partial interests not subject to separate tax
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For purposes of property taxation, it shall make no difference that the use, possession, or ownership of any taxable property is qualified, limited, not the subject of alienation, or the subject of levy or distraint separately from the particular tax derivable therefrom. Severed …
Colo. Rev. Stat. § 39-1-107 Tax liens
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(1) The lien of general taxes for the current year, including taxes levied pursuant to section 39-5-132, shall attach to all taxable property, real and personal, at 12 noon on the assessment date. (2) Taxes levied on real and personal property, together with any delinquent intere…
Colo. Rev. Stat. § 39-1-108 Payment of taxes - grantor and grantee
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As between the grantor and grantee of property other than property described in section 39-5-104.5, when the instrument of conveyance does not contain an express agreement as to which party shall pay the taxes that may be levied on the property conveyed in the year in which conve…
Colo. Rev. Stat. § 39-1-109 Taxes paid by mortgagee - effect
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If the mortgagor of real property fails or neglects to pay the taxes levied on such property or permits such property to be sold for taxes, the mortgagee may pay said taxes or redeem such property if sold for taxes, and any taxes so paid or redeemed shall become and be a lien upo…
Colo. Rev. Stat. § 39-1-111 Taxes levied by board of county commissioners
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(1) (a) No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either …
Colo. Rev. Stat. § 39-1-112 Taxes available - when
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Except as otherwise provided in article 1.5 of this title, all taxes levied pursuant to the provisions of articles 1 to 13 of this title shall be available for expenditure by the political subdivision for which levied during its fiscal year as collected. Source: L. 64: R&RE, p. 6…
Colo. Rev. Stat. § 39-1-113 Abatement and refund of taxes
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(1) Except as otherwise provided in subsection (1.5) of this section, no decision on any petition regarding abatement or refund of taxes, as provided for in section 39-10-114, shall be made by the board of county commissioners unless a hearing is had thereon, at which hearing the…
Colo. Rev. Stat. § 39-1-114 Who may administer oath
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Whenever any fact, matter, or thing is required by the provisions of articles 1 to 13 of this title to be verified by oath or affirmation, any assessor, treasurer, or county clerk and recorder, or a deputy of any of said officers may administer such oath or affirmation. The deput…
Colo. Rev. Stat. § 39-1-115 Records prima facie evidence
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The assessment rolls, the tax warrants, the entries made in the books of the treasurer, and the lists of lands sold for taxes recorded by the treasurer or the county clerk and recorder, or a certified copy thereof, shall be prima facie evidence of all things appearing therein in …
Colo. Rev. Stat. § 39-1-116 Penalty for divulging confidential information
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Except when pursuant to an order of any court of competent jurisdiction or as otherwise provided by law, any person who divulges or makes known in any way the contents of any private document, as specified in section 39-4-103, 39-5-120, or 39-7-101 (4), to any person not authoriz…
Colo. Rev. Stat. § 39-1-117 Prior actions not affected
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Nothing in articles 1 to 13 of this title shall apply to or in any manner affect any valuation, assessment, allocation, levy, tax certificate, tax warrant, tax sale, tax deed, right, claim, demand, lien, indictment, information, warrant, prosecution, defense, trial, cause of acti…
Colo. Rev. Stat. § 39-1-118 Repeal of law levying state property tax - disposition of funds
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After the repeal of any law levying a general property tax for the state or for state purposes takes effect, delinquent taxes collected by county treasurers as a result of the levy imposed by any such repealed law shall, when received by the state treasurer, be credited to the ca…
Colo. Rev. Stat. § 39-1-120 Filing - when deemed to have been made
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(1) (a) Any report, schedule, claim, tax return, statement, or other document required or authorized under articles 1 to 9 of this title to be filed with or any payment made to the state of Colorado or any political subdivision thereof which is transmitted through the United Stat…
Colo. Rev. Stat. § 39-1-125 Tax and levy rate information publicly available
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(1) (a) When each town, city, school district, special district, or other taxing authority certifies its levy pursuant to section 39-5-128, it shall also provide the following information for each levy that it imposes: (I) The rate of the levy; (II) The prior year levy and revenu…