Title 39, Taxation
0 chapters · 682 sections in this title.
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. Editor's note: This section is similar to former � 39-3-101 (1)(b) as i…
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. Editor's note: This section …
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. § 39-3-107 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. § 39-3-108.5 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. § 39-3-114 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. 39-3-116. Combination use of property - charitable, religious, and educational purposes - exemption - limit…
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. Editor's note: This section is similar to former � 39-3-101 (1)(h) as it existed prior t…
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. § 39-3-120 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. Editor's note: This section is similar to former � 39-3-101 (1)(l) as it existed prior to 1989.
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. Editor's note: This section is similar to former � 39-3-101 (1)(m) as it existed prior to 1989. 39-3-122. Agricu…
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. § 39-3-127 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. § 39-3-128 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 …
Colo. Rev. Stat. § 39-3-129 Proportional valuation - exempt property
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(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
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(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
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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
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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
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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
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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. § 39-3-138 EV supply equipment - exemption
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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. § 39-3-201 Legislative declaration
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(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
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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 disabilit…
Colo. Rev. Stat. § 39-3-203 Property tax exemption - qualifications
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(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…
Colo. Rev. Stat. § 39-3-204 Notice of property tax exemption
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No later than May 1, 2013, and no later than May 1 of each year thereafter in which an assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not included with the tax bill, each assessor shall mail to each residential real property address in the assess…
Colo. Rev. Stat. § 39-3-208 Auditing of property tax exemption program
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The state auditor shall periodically audit the property tax exemption program administered pursuant to this part 2 to ensure that the program is operating in compliance with section 3.5 of article X of the state constitution and this part 2. In connection with an audit, the state…
Colo. Rev. Stat. § 39-4-101 Definitions
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As used in this article 4, unless the context otherwise requires: (1) Aircraft means any contrivance now known or hereafter invented, used, or designed for navigation or flight through the air and designed to carry at least one person. (2) Airline company means any operator who e…
Colo. Rev. Stat. § 39-4-102 Valuation of public utilities - legislative declaration - definition
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(1) The administrator shall determine the actual value of the operating property and plant of each public utility as a unit, giving consideration to the following factors and assigning such weight to each of such factors as in the administrator's judgment will secure a just value…
Colo. Rev. Stat. § 39-4-104 Inspection of records of utility
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The division of property taxation, through the administrator, and its employees, shall have the right at any time, upon demand, to inspect the books, accounts, and records of any public utility doing business in this state for the purpose of verifying the information contained in…
Colo. Rev. Stat. § 39-4-105 Production of records
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By order or subpoena, the administrator may require the production of any books, accounts, or records of any public utility doing business in this state, or verified copies of the same, for examination, and any public utility failing or refusing to comply with any such order or s…
Colo. Rev. Stat. § 39-4-106 Valuation of utilities - apportionment
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(1) Repealed. (2) In the specific case of a telegraph company, the administrator shall: (a) Determine, as of the last day of December of each year, the actual value of such company as a unit, or of its property and plant within this state, in the manner provided in section 39-4-1…
Colo. Rev. Stat. § 39-4-107 Statement of valuation to counties
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No later than July 1 in each year, the administrator shall advise both the assessor of each county wherein property of a public utility is located and the public utility itself of the valuation of such public utility in such county, and such amount shall be entered on the tax rol…
Colo. Rev. Stat. § 39-4-108 Complaint - hearing - decision
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(1) Any public utility, being of the opinion that the actual value of its property and plant as determined by the administrator is illegal, erroneous, or not uniform with the actual value of like property similarly situated, as determined by the administrator, may, no later than …
Colo. Rev. Stat. § 39-4-109 Judicial review
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(1) Any petitioner or any other public utility, assessor, or board of county commissioners adversely affected or the administrator may appeal any decision of the board of assessment appeals or the district court denying a petition in whole or in part to the court of appeals. No n…
Colo. Rev. Stat. § 39-5-101 Duties of assessor
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The assessor shall list all taxable real and personal property located within his county on the assessment date, other than that comprising the property and plant of public utilities. Source: L. 64: R&RE, p. 694, � 1. C.R.S. 1963: � 137-5-1. L. 73: p. 237, � 19. L. 75: Entire sec…
Colo. Rev. Stat. § 39-5-102 When schedules required - nonresident owners listed
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(1) Ownership of real property shall be ascertained by the assessor from the records of the county clerk and recorder, and owners of real property shall not be required to file schedules listing the same; but any person having or claiming to have an undivided interest in any real…
Colo. Rev. Stat. § 39-5-103 Property described
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In listing tracts or parcels of real property, the assessor shall identify the same by section, or part of a section, township, and range, and, if such part of a section is not a legal subdivision, then by some other description sufficient to identify the same. In listing town or…
Colo. Rev. Stat. § 39-5-103.5 Maps of parcels of land in the county
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(1) Prior to January 1, 1981, each assessor shall prepare and maintain full, accurate, and complete maps showing the parcels of land in his county. The maps shall include a master county index map, together with applicable township, section, and quarter-section maps, depending on…
Colo. Rev. Stat. § 39-5-104 Valuation of property
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Each tract or parcel of land and each town or city lot shall be separately appraised and valued, except when two or more adjoining tracts, parcels, or lots are owned by the same person, in which case the same may be appraised and valued either separately or collectively. When a s…
Colo. Rev. Stat. § 39-5-104.5 Valuation of personal property
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(1) On and after January 1, 1996, personal property shall be valued as of the assessment date, and the tax shall apply for the full assessment year without regard to any destruction, conveyance, relocation, or change in tax status occurring after the assessment date. The owner of…
Colo. Rev. Stat. § 39-5-105 Improvements - water rights - valuation
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(1) Improvements shall be appraised and valued separately from land, except improvements other than buildings on land which is used solely and exclusively for agricultural purposes, in which case the land, water rights, and improvements other than buildings shall be appraised and…
Colo. Rev. Stat. § 39-5-106 Purchase of state land
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The equity in land purchased from the state under contract shall, during the term of such contract, be appraised and valued in the same manner as though held in fee by the purchaser, and any improvements on such land shall be appraised and valued in the same manner as other impro…
Colo. Rev. Stat. § 39-5-107 Personal property schedule
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(1) All taxable personal property shall be listed on a form of schedule approved by the administrator and prepared and furnished by the assessor. Such schedule shall be so designed as to show the owner's name, address, social security number or federal employer identification num…
Colo. Rev. Stat. § 39-5-108 Schedule sent to taxpayer - return
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As soon after the assessment date as may be practicable, the assessor shall mail or deliver one copy of the personal property schedule to the place of business or to the residence of each person known or believed to own taxable personal property located in the county, or to the a…
Colo. Rev. Stat. § 39-5-109 Inventory schedules - valuation. (Repealed)
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Source: L. 64: R&RE, p. 697, � 1. C.R.S. 1963: � 137-5-9. L. 65: p. 1096, � 3. L. 67: p. 801, � 1. L. 73: p. 1439, � 1. L. 75: (5)(b) amended, p. 225, � 86, effective July 16. L. 76: (6)(b) amended p. 760, � 19, effective January 1, 1977. L. 83: Entire section repealed, p. 1485, …
Colo. Rev. Stat. § 39-5-111 Livestock, agricultural products - not valued, when. (Repealed)
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Source: L. 64: R&RE, p. 699, � 1. C.R.S. 1963: � 137-5-11. L. 75: (2) amended and (3) added, p. 1476, � 1, effective April 9. L. 76: (2) amended, p. 760, � 20, effective January 1, 1977. L. 83: Entire section repealed, p. 1485, � 11, effective April 22.
Colo. Rev. Stat. § 39-5-112 Livestock - apportionment of value. (Repealed)
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Source: L. 64: R&RE, p. 699, � 1. C.R.S. 1963: � 137-5-12. L. 67: p. 949, � 15. L. 76: Entire section repealed, p. 765, � 33, effective January 1, 1977.
Colo. Rev. Stat. § 39-5-113 Movable equipment - apportionment of value
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(1) Any person owning any portable or movable equipment which is apt to be located or maintained in two or more counties of the state during any calendar year shall indicate in a statement accompanying his personal property schedule the kind and description and a serial number, i…