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Colorado Statutes, Title 39

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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

985 sections·Filtered byTitle 39✕

Colo. Rev. Stat. § 39-2-120 Powers of property tax administrator
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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…
Colo. Rev. Stat. § 39-2-121 Enforcement of orders
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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. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963:…
Colo. Rev. Stat. § 39-2-122 Notice prior to injunction
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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. Source: L. 70: R&RE, p. 376, § 1. C.R.S. 1963: § 137-3-22.
Colo. Rev. Stat. § 39-2-123 Board of assessment appeals created - members - compensation

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(1) On and after July 1, 1971, the Colorado tax commission shall be known as the board of assessment appeals, which agency is hereby created within the department of local affairs. The board shall be a quasi-judicial tribunal. (2) The board consists of three members, who shall be…

Colo. Rev. Stat. § 39-2-124 Executive director to furnish employees and clerical assistance

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Clerical assistance and such employees as are necessary shall be furnished for the board by the executive director of the department of local affairs. Source: L. 70: R&RE, p. 377, § 1. C.R.S. 1963: § 137-3-24.

Colo. Rev. Stat. § 39-2-125 Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund

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(1) The board of assessment appeals shall perform the following duties, such performance to be in accordance with the applicable provisions of article 4 of title 24: (a) Adopt procedures of practice before and procedures of review by the board; (b) (I) Hear appeals from orders an…

Colo. Rev. Stat. § 39-2-126 Delaying effect of decision - when

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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 pro…

Colo. Rev. Stat. § 39-2-127 Board of assessment appeals meetings - proceedings - representation before board

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(1) The board of assessment appeals shall maintain its headquarters in the city and county of Denver but may transact its official business at any other place within the state. All its sessions shall be open to the public, and full and correct minutes thereof shall be kept, and s…

Colo. Rev. Stat. § 39-2-128 Board of assessment appeals may issue orders

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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. Source: L. 7…

Colo. Rev. Stat. § 39-2-129 Advisory committee to the property tax administrator created

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(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 loca…

Colo. Rev. Stat. § 39-2-130 Membership of the advisory committee - terms - compensation - meetings

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(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 appoi…

Colo. Rev. Stat. § 39-2-131 Function of the committee - notice of proposed changes - property tax materials - definition

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(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)(…

Colo. Rev. Stat. § 39-3-101 Legislative declaration - presumption of charitable purpose

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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

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(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

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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

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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

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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

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(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

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(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

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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

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(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

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(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

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(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

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(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

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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

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(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

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(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

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(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

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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

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(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

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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

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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

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(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

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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

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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

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(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

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(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

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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

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(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

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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

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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

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(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

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(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

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(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

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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

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(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

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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

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(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

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(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

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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 …