Go to Other Versions of The
Colorado Rev. Stat.
2020 Colorado Revised Statutes
Title 39 - Taxation
Article 3. Exemptions
Editor's note: This article was repealed and reenacted in 1964 and was subsequently repealed and reenacted in 1989, resulting in the addition, relocation, and elimination of sections as well as subject matter. For amendments to this article prior to 1989, consult the Colorado statutory research explanatory note and the table itemizing the replacement volumes and supplements to the original volume of C.R.S. 1973 beginning on page vii in the front of this volume and the editor's note before the article 1 heading. Former C.R.S. section numbers prior to 1989 are shown in editor's notes following those sections that were relocated.
Cross references: For applications for exemptions, see ยง 39-2-117.
Law reviews: For article, "Survey of Colorado Tax Liens", see 14 Colo. Law. 1765
(1985); for article, "Property Tax Exemptions for Religious and Nonprofit Organizations", see 18 Colo. Law. 1939 (1989); for article, "A Survey of the Law of Colorado Nonprofit Entities", see 27 Colo. Law. 5 (April 1998).
PART 1 PROPERTY EXEMPT FROM TAXATION
- Section 39-3-101. Legislative declaration - presumption of charitable purpose.
- Section 39-3-102. Household furnishings - exemption.
- Section 39-3-103. Personal effects - exemption.
- Section 39-3-104. Ditches, canals, and flumes - exemption.
- Section 39-3-105. Public libraries - governments - school districts - exemption.
- Section 39-3-106. Property - religious purposes - exemption - legislative declaration.
- Section 39-3-106.5. Tax-exempt property - incidental use - exemption - limitations.
- Section 39-3-107. Property - not-for-profit schools - exemption.
- Section 39-3-108. Property - nonresidential - health care facility - water company charitable purposes - exemption - limitations.
- Section 39-3-108.5. Property - community corrections facility - exemption.
- Section 39-3-109. Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations.
- Section 39-3-110. Property - integral part of child care center - charitable purposes exemption - limitations.
- Section 39-3-111. Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations.
- Section 39-3-111.5. Property - health care services - charitable purposes - exemption limitations.
- Section 39-3-112. Definitions - residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations.
- Section 39-3-112.5. Residential property - homeless - charitable purposes - exempt limitations.
- Section 39-3-113. Residential property - while being constructed - charitable purposes exemption - limitations.
- Section 39-3-113.5. Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions.
- Section 39-3-114. Burden - claim for charitable exemption.
- Section 39-3-114.5. Charitable exemption - owner claiming federal tax credit - fee in lieu of school district tax. (Repealed)
- Section 39-3-118.5. Business personal property - exemption.
- Section 39-3-118.7. Community solar garden - partial business personal property tax exemption - definitions.
- Section 39-3-119. Inventories - materials and supplies - held for consumption or primarily for sale - exemption.
- Section 39-3-119.5. Personal property - exemption - definitions.
- Section 39-3-124. Property used by state entity - installment sales or lease agreement lease-purchase or leveraged lease agreement - exemption.
- Section 39-3-127.5. Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions.
- Section 39-3-130. Change in tax status of property - effective date - tax liability.
- Section 39-3-131. Entire property becomes tax-exempt.
- Section 39-3-132. Portion of property becomes tax-exempt.
- Section 39-3-133. Payment of property taxes extinguishes lien.
- Section 39-3-134. Condemnation by tax-exempt agency - duties of treasurer.
- Section 39-3-135. Taxation of exempt property - taxes not to become lien. (Repealed)
- Section 39-3-136. Legislative declaration - taxation of exempt property - possessory interests. (Repealed)
- Section 39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed.
- Section 39-3-201. Legislative declaration.
- Section 39-3-202. Definitions.
- Section 39-3-203. Property tax exemption - qualifications.
- Section 39-3-204. Notice of property tax exemption.
- Section 39-3-205. Exemption applications - penalty for providing false information confidentiality.
- Section 39-3-206. Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies.
- Section 39-3-207. Reporting of exemptions - reimbursement to local governmental entities.
- Section 39-3-208. Auditing of property tax exemption program.
- Section 39-3-209. State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration.
Disclaimer: These codes may not be the most recent version. Colorado may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
