Research About Meet PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choiceshello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

™

Your Policy Risk Impact Agent

Research

At My Address
Federal Courts
Daily Briefings
Medicare & Social Security
Congressional Bills
Federal Register
Tariffs
Fed Decisions & The Economy
State Tracker
World Watch
U.S. Code
U.S. Constitution

Knowledge

Search Polipedia
Daily Briefings
Calculators
What is Policy Risk?
The Countdown

Company

About PRIA
Support

Get PRIA

Support Data Sources Privacy Policy Terms of Service Your Privacy Choices

hello@policyrisk.com

© 2026 PRIA Technologies, LLC. All rights reserved.

PRIA is a trademark of PRIA Technologies, LLC.

PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Colorado Statutes, Title 39

™

Your Policy Risk Impact Agent

Colorado/Statutes

← All Colorado coverage

Title 39, Taxation

0 chapters · 985 sections in this title.

All chapters in Title 39985 Ch 22277 Ch 2686 Ch 357 Ch 1145 Ch 543 Ch 2138 Ch 11.532 Ch 131 Ch 231 Ch 2831 Ch 2730 Ch 1019 Ch 28.819 Ch 2918

57 sections·Filtered byTitle 39✕Ch 3✕

Colo. Rev. Stat. § 39-3-101 Legislative declaration - presumption of charitable purpose
1.5K chars
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 al…
Colo. Rev. Stat. § 39-3-102 Household furnishings - exemption
1.7K chars
(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…
Colo. Rev. Stat. § 39-3-103 Personal effects - exemption
0.2K chars
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. Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.
Colo. Rev. Stat. § 39-3-104 Ditches, canals, and flumes - exemption
0.3K chars

Showing 1–50 of 57

Page 1 of 2

← PreviousNext →

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. Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.

Colo. Rev. Stat. § 39-3-105 Public libraries - governments - school districts - exemption

0.3K chars

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. Source: L. 89: Entire article R&RE, p. 1471, § 1, eff…

Colo. Rev. Stat. § 39-3-106 Property - religious purposes - exemption - legislative declaration

1.8K chars

(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…

Colo. Rev. Stat. § 39-3-106.5 Tax-exempt property - incidental use - exemption - limitations

4.9K chars

(1) If any property, real or personal, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-106, is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property shall be exemp…

Colo. Rev. Stat. § 39-3-107 Property - not-for-profit schools - exemption

0.7K chars

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 othe…

Colo. Rev. Stat. § 39-3-108 Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations

3.5K chars

(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 nonresidential; (b) Such property is…

Colo. Rev. Stat. § 39-3-108.5 Property - community corrections facility - exemption

1.0K chars

(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 c…

Colo. Rev. Stat. § 39-3-109 Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations

3.0K chars

(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 residential and the structure and the lan…

Colo. Rev. Stat. § 39-3-110 Property - integral part of child care center - charitable purposes - exemption - limitations

3.0K chars

(1) Property, real and personal, that is used solely and exclusively for strictly charitable purposes is exempt from the levy and collection of property tax if such property is used as an integral part of a child care center: (a) Which is licensed pursuant to part 3 of article 5 …

Colo. Rev. Stat. § 39-3-111 Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations

1.6K chars

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 defin…

Colo. Rev. Stat. § 39-3-111.5 Property - health-care services - charitable purposes - exemption - limitations

2.6K chars

(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, wh…

Colo. Rev. Stat. § 39-3-112 Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions

15.2K chars

(1) As used in this section, unless the context otherwise requires: (a) "Area median income" means the median income of the county in which the property is located in relation to family size, as published annually by the United States department of housing and urban development. …

Colo. Rev. Stat. § 39-3-112.5 Residential property - homeless - charitable purposes - exempt - limitations

1.3K chars

(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 …

Colo. Rev. Stat. § 39-3-113 Residential property - while being constructed - charitable purposes - exemption - limitations

1.2K chars

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 m…

Colo. Rev. Stat. § 39-3-113.5 Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions

8.8K chars

(1) As used in this section, unless the context otherwise requires: (a) "Area median income" means the median income of any county in which property is located in relation to family size, as published annually by the United States department of housing and urban development. (a.5…

Colo. Rev. Stat. § 39-3-114 Burden - claim for charitable exemption

0.8K chars

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 pr…

Colo. Rev. Stat. § 39-3-115 Statutes not applicable

0.2K chars

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. Source: L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.

Colo. Rev. Stat. § 39-3-116 Combination use of property - charitable, religious, and educational purposes - exemption - limitations

3.3K chars

(1) Except as otherwise provided in this section, property, real and personal, which is used, or owned and used, as applicable, by the owner thereof or by any other person or organization solely and exclusively for any combination of the purposes specified in sections 39-3-106 to…

Colo. Rev. Stat. § 39-3-117 Cemeteries - not-for-profit - exemption

0.2K chars

Cemeteries not used or held for private or corporate profit shall be exempt from the levy and collection of property tax. Source: L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.

Colo. Rev. Stat. § 39-3-118 Intangible personal property - exemption

0.3K chars

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. Source: L. 89: Entire article R&RE, p. 1476, § 1, effective April 23. L…

Colo. Rev. Stat. § 39-3-118.5 Business personal property - exemption - exemption authority for local governments

0.6K chars

(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 commenc…

Colo. Rev. Stat. § 39-3-118.7 Community solar garden - partial business personal property tax exemption - definitions

0.8K chars

(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 t…

Colo. Rev. Stat. § 39-3-119 Inventories - materials and supplies - held for consumption or primarily for sale - exemption

0.7K chars

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 …

Colo. Rev. Stat. § 39-3-119.5 Personal property - exemption - reimbursement to local governments - legislative declaration - definitions

9.9K chars

(1) For property tax years commencing on and after January 1, 1997, personal property not otherwise exempt from property tax shall be exempt from the levy and collection of property tax if the personal property would otherwise be listed on a single personal property schedule and …

Colo. Rev. Stat. § 39-3-120 Livestock - exemption

0.1K chars

Livestock shall be exempt from the levy and collection of property tax. Source: L. 89: Entire article R&RE, p. 1476, § 1, effective April 23.

Colo. Rev. Stat. § 39-3-121 Agricultural and livestock products - exemption

0.2K chars

Agricultural and livestock products shall be exempt from the levy and collection of property tax. Source: L. 89: Entire article R&RE, p. 1477, § 1, effective April 23.

Colo. Rev. Stat. § 39-3-122 Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition

2.9K chars

(1) Agricultural equipment that is used on any farm or ranch in the production of agricultural products is exempt from the levy and collection of property tax. (2) On and after January 1, 2023, agricultural equipment that is used in any CEA facility or greenhouse is exempt from t…

Colo. Rev. Stat. § 39-3-123 Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions

1.9K chars

(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…

Colo. Rev. Stat. § 39-3-124 Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption - definitions

8.6K chars

(1) (a) Property, real and personal, that is used by the state or any of its political subdivisions pursuant to the provisions of any installment sales agreement, financed purchase of an asset agreement, certificate of participation agreement, or any other agreement whereby the s…

Colo. Rev. Stat. § 39-3-126 Horticultural improvements - exemption - limitation - exception

0.6K chars

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; h…

Colo. Rev. Stat. § 39-3-126.5 Mobile homes - low-value - exemption - legislative declaration - definition

1.4K chars

(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 co…

Colo. Rev. Stat. § 39-3-127 County fair property - exemption - limitation

0.5K chars

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 sha…

Colo. Rev. Stat. § 39-3-127.5 Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions

1.0K chars

(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 gene…

Colo. Rev. Stat. § 39-3-127.7 Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions

6.9K chars

(1) (a) The general assembly hereby finds and declares that: (I) The cost of homeownership has risen dramatically in Colorado: From December 2020 to December 2022, the median home value in Colorado increased over thirty percent; (II) Entry-level homeownership options are increasi…

Colo. Rev. Stat. § 39-3-128 Exempt property listed and valued

0.6K chars

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 …

Colo. Rev. Stat. § 39-3-129 Proportional valuation - exempt property

1.9K chars

(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 p…

Colo. Rev. Stat. § 39-3-130 Change in tax status of property - effective date - tax liability

2.4K chars

(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 th…

Colo. Rev. Stat. § 39-3-131 Entire property becomes tax-exempt

0.5K chars

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 …

Colo. Rev. Stat. § 39-3-132 Portion of property becomes tax-exempt

1.2K chars

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 p…

Colo. Rev. Stat. § 39-3-133 Payment of property taxes extinguishes lien

0.7K chars

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 …

Colo. Rev. Stat. § 39-3-134 Condemnation by tax-exempt agency - duties of treasurer

1.4K chars

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 s…

Colo. Rev. Stat. § 39-3-137 Organizations with tax-exempt status - forgiveness of taxes owed

2.1K chars

(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 m…

Colo. Rev. Stat. § 39-3-138 EV supply equipment - exemption

0.3K chars

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. Source: L. 2023: Entire section added, (HB 23-1233), ch…

Colo. Rev. Stat. § 39-3-139 Property tax relief for communication services deployment - legislative declaration - definitions

5.6K chars

(1) The general assembly finds and declares that: (a) The intended purpose of the tax relief created in this section is to encourage the deployment of communication services infrastructure throughout the state, particularly in rural, unserved, and underserved areas, and to create…

Colo. Rev. Stat. § 39-3-201 Legislative declaration

1.6K chars

(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 electio…

Colo. Rev. Stat. § 39-3-202 Definitions

5.0K chars

As used in this part 2, unless the context otherwise requires: (1) "Division" means the division of veterans affairs in the department of military and veterans affairs. (1.5) "Exemption" means the property tax exemptions for qualifying seniors and qualifying veterans with a disab…

Colo. Rev. Stat. § 39-3-203 Property tax exemption - qualifications

7.7K chars

(1) For the property tax year commencing January 1, 2002, for property tax years commencing on or after January 1, 2006, but before January 1, 2009, and for property tax years commencing on or after January 1, 2012, fifty percent of the first two hundred thousand dollars of actua…