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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. § 39-1-101 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 …
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 sc…
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. § 39-1-104 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. § 39-1-104.2 Residential real property - valuation for assessment - legislative declaration - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Inflation" means the annual percentage change in the United States department of labor's bureau of labor statistics consumer price index, or a successor index, for Denver-Aurora-Lakewood for all items paid b…

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. § 39-1-104.6 Qualified-senior primary residence real property - valuation for assessment - reimbursement to local governments for reduced valuation - temporary mechanism for refunding excess state revenues - legislative declaration - definitions

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(1) Definitions. As used in this section, unless the context otherwise requires: (a) "Local governmental entity" means a governmental entity authorized by law to impose ad valorem taxes on taxable property located within its territorial limits. (b) (I) "Owner-occupier" means an i…

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. § 39-1-105.5 Reappraisal ordered based on valuation for assessment study - state school finance payments

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(1) (a) Repealed. (b) (I) Pursuant to section 39-1-104 (16)(b) for each property tax year beginning with the property tax year which commences January 1, 1985, the annual study shall, in addition to other requirements, determine and set forth the aggregate valuation for assessmen…

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. § 39-1-110 Notice - formation of political subdivision - boundary change of special district

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(1) (a) When any petition for the organization of a political subdivision is filed, the clerk of any court or board or any other officer with whom the petition has been filed shall immediately, in writing, notify the assessor and the board of county commissioners of each county i…

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. § 39-1-111.5 Temporary property tax credits and temporary mill levy rate reductions

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(1) In order to effect a refund for any of the purposes set forth in section 20 of article X of the state constitution, or to provide property tax relief by a temporary reduction in property taxes due, any local government may approve and certify a temporary property tax credit o…

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. § 39-1-119 Funds held for payment of taxes - refund - reduction and increase of amounts - penalty

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(1) Subject to section 39-3.5-105 (2), all funds in excess of those permitted to be held by the federal "Real Estate Settlement Procedures Act of 1974", 12 U.S.C. sec. 2601 et seq., as amended from time to time, and any rules promulgated to implement that federal law, as amended …

Colo. Rev. Stat. § 39-1-119.5 Funds collected by lessors of personal property for payments of taxes - refund - damages

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(1) If a personal property lessee is required to make payment to a lessor pursuant to the terms of any contract or other agreement entered into between the lessee and lessor for the payment of personal property tax due on or after January 1, 2007, those payments shall be accounte…

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. § 39-1-121 Expression of rate of property taxation in dollars per thousand dollars of valuation for assessment - definitions

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(1) As used in this section, unless the context otherwise requires: (a) "Communication" means any tax statement pursuant to section 39-10-103. (b) "Mill" means the rate of property taxation equivalent to the amount of dollars per one thousand dollars of valuation for assessment o…

Colo. Rev. Stat. § 39-1-124 Mailing required to be sent by county assessor or treasurer - reasonable certainty mailing will not be delivered

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If a county assessor or treasurer has reasonable certainty that a mailing or notice required to be sent pursuant to this title 39 will not be delivered to a residential real property address by the United States postal service, the county assessor or treasurer is not required to …

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…

Colo. Rev. Stat. § 39-2-101 Division created - property tax administrator

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There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majorit…

Colo. Rev. Stat. § 39-2-102 Qualifications

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The person appointed as property tax administrator shall possess knowledge of the subject of property taxation and of the laws of this state relating thereto and shall have demonstrated ability and experience in the field of property taxation. He shall devote his full time to the…

Colo. Rev. Stat. § 39-2-103 Exercise of power

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The division of property taxation and the property tax administrator are type 1 entities, as defined in section 24-1-105, and exercise their powers and perform their duties and functions under the department of local affairs. Source: L. 70: R&RE, p. 371, § 1. C.R.S. 1963: § 137-3…

Colo. Rev. Stat. § 39-2-104 Oath of office

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Before entering upon the duties of his office, the property tax administrator shall take and subscribe to the constitutional oath of office, which oath or affirmation shall be filed in the office of the secretary of state. Source: L. 70: R&RE, p. 372, § 1. C.R.S. 1963: § 137-3-4.…

Colo. Rev. Stat. § 39-2-105 Seal

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The division of property taxation shall have an official seal with the words "Property Tax Division - Department of Local Affairs" and such other appropriate design as the property tax administrator may determine engraved thereon, by which he shall authenticate proceedings conduc…

Colo. Rev. Stat. § 39-2-106 Employees - compensation

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Pursuant to the provisions of section 13 of article XII of the state constitution, the property tax administrator may employ a secretary and such other clerical and professional personnel as may be required to perform his duties. Compensation of the property tax administrator and…

Colo. Rev. Stat. § 39-2-107 Office - hearings

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(1) The property tax administrator shall maintain his office in the city of Denver but may transact official business at any other place within the state. The office shall be open during established hours each day, Saturdays, Sundays, and legal holidays excepted. (2) Any hearings…

Colo. Rev. Stat. § 39-2-108 Rules and regulations

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The administrator shall adopt rules and regulations governing proceedings and hearings pursuant to the provisions of article 4 of title 24, C.R.S., which rules and regulations shall be subject to legislative review pursuant to section 24-4-103 (8)(d), C.R.S. Source: L. 70: R&RE, …

Colo. Rev. Stat. § 39-2-109 Duties, powers, and authority

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(1) It is the duty of the property tax administrator, and the administrator shall have and exercise authority: (a) To value the property and plant of all public utilities doing business in this state in the manner prescribed by law, which value shall be equalized in accordance wi…

Colo. Rev. Stat. § 39-2-110 Annual school for assessors

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To further improvement in appraisal and valuation procedures and methods and understanding and knowledge thereof, the division of property taxation shall conduct annual instruction and discussion sessions in the nature of a school for assessors, their employees, and employees of …

Colo. Rev. Stat. § 39-2-111 Complaints

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The administrator shall examine all complaints filed with him wherein it is alleged that a class or subclass of taxable property in a county has not been appraised or valued as required by law or has been improperly or erroneously valued or that the property tax laws have in any …

Colo. Rev. Stat. § 39-2-112 Assessor to appear - when

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The property tax administrator may require any assessor to appear before him at any meeting to ascertain whether he has complied with the law in appraising and valuing the taxable property located in his county. Source: L. 70: R&RE, p. 373, § 1. C.R.S. 1963: § 137-3-12.

Colo. Rev. Stat. § 39-2-113 Administrator may intervene

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(1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which: (a) An abatement or refund of property taxes is sought; or (b) A question bearing on a statewide assessment policy is raised. Source: L. 70: R&RE, p. …

Colo. Rev. Stat. § 39-2-114 Reappraisal - when - procedures

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(1) Whenever the administrator petitions the state board of equalization for its order of reappraisal of any class or subclass of taxable property for the following taxable year, the administrator shall send a copy of such petition to the assessor of the county in which such clas…

Colo. Rev. Stat. § 39-2-115 Review of abstracts of assessment - recommendations

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(1) (a) No later than August 25 of each year, each county assessor shall file with the property tax administrator one copy of an abstract of assessment of the county in an electronic or paper format. (a.5) and (b) Repealed. (2) Upon receipt of the abstracts of assessment from the…

Colo. Rev. Stat. § 39-2-116 Approval of tax abatement or refund

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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, th…

Colo. Rev. Stat. § 39-2-117 Applications for exemption - review - annual reports - procedures - rules - definition

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(1) (a) (I) Every application filed on or after January 1, 1990, claiming initial exemption of real and personal property from general taxation pursuant to the provisions of sections 39-3-106 to 39-3-113.5, 39-3-116, and 39-3-127.7 must be made on forms prescribed and furnished b…

Colo. Rev. Stat. § 39-2-118 Recommendations to governor

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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 an…

Colo. Rev. Stat. § 39-2-119 Annual report

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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 a…