us-co/statute/39/39-3-106.5 — Tax-exempt property - incidental use - exemption

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us-co/statute/39/39-3-106.5 — Tax-exempt property - incidental use - exemption - limitations · Axiom

(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 exempt from the levy and collection of property tax if:

(a)The property is used for such purposes for less than…#

(a) The property is used for such purposes for less than two hundred eight hours, adjusted for partial usage if necessary on the basis of the relationship that the amount of time and space used for such other purpose bears to the total available time and space, during the calendar year; or

(b)The use of the property for such purposes results in…#

(b) The use of the property for such purposes results in either:

(I) Less than ten thousand dollars of gross income to the owner of such property which is derived from any unrelated trade or business, as determined pursuant to the provisions of sections 511 to 513 of the federal Internal Revenue Code of 1986, as amended; or

(II) Less than ten thousand dollars of gross rental income to the owner of such property.

(1.5) Notwithstanding the provisions of subsection (1) of this section, for property tax years commencing on or after January 1, 1994, 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 exempt from the levy and collection of property tax if:

(b) The use of the property for such purposes results in:

(II) Less than ten thousand dollars of gross rental income to the owner of such property.

(2) Except as otherwise provided in section 39-3-108 (3) and subsection (3) of this section, if any property, real or personal, that is otherwise exempt from the levy and collection of property tax pursuant to the provisions of sections 39-3-107 to 39-3-113.5 is used on an occasional, noncontinuous basis for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5, such property shall be exempt from the levy and collection of property tax if:

(b) The use of the property for such purposes results in less than twenty-five thousand dollars of gross rental income to the owner of such property.

(3) The requirement that property be used on an occasional basis in order to qualify for the exemption set forth in subsection (2) of this section shall not apply to property, real or personal, that is otherwise exempt from the levy and collection of property tax pursuant to the provisions of section 39-3-111 that is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5.

in view

Whole section

Encodings · 10

alternative_income_test_hour_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(1)(a)

name: alternative_income_test_hour_limit
kind: parameter
dtype: Count
period: Year
source: C.R.S. 39-3-106.5(1)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: less than two hundred eight hours
versions:
  - effective_from: '0001-01-01'
    formula: '208'

alternative_income_test_unrelated_business_income_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(1)(b)(I)

name: alternative_income_test_unrelated_business_income_limit
kind: parameter
dtype: Money
unit: USD
period: Year
source: C.R.S. 39-3-106.5(1)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: Less than ten thousand dollars of gross income
versions:
  - effective_from: '0001-01-01'
    formula: '10000'

alternative_income_test_rental_income_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(1)(b)(II)

name: alternative_income_test_rental_income_limit
kind: parameter
dtype: Money
unit: USD
period: Year
source: C.R.S. 39-3-106.5(1)(b)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: Less than ten thousand dollars of gross rental income
versions:
  - effective_from: '0001-01-01'
    formula: '10000'

conjunctive_income_test_hour_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(1.5)(a)

name: conjunctive_income_test_hour_limit
kind: parameter
dtype: Count
period: Year
source: C.R.S. 39-3-106.5(1.5)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: less than two hundred eight hours
versions:
  - effective_from: '1994-01-01'
    formula: '208'

conjunctive_income_test_unrelated_business_income_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(1.5)(b)(I)

name: conjunctive_income_test_unrelated_business_income_limit
kind: parameter
dtype: Money
unit: USD
period: Year
source: C.R.S. 39-3-106.5(1.5)(b)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: Less than ten thousand dollars of gross income
versions:
  - effective_from: '1994-01-01'
    formula: '10000'

conjunctive_income_test_rental_income_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(1.5)(b)(II)

name: conjunctive_income_test_rental_income_limit
kind: parameter
dtype: Money
unit: USD
period: Year
source: C.R.S. 39-3-106.5(1.5)(b)(II)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: Less than ten thousand dollars of gross rental income
versions:
  - effective_from: '1994-01-01'
    formula: '10000'

occasional_use_rental_income_limitCO 39 § 39-3-106.5 · parameter

C.R.S. 39-3-106.5(2)(b)

name: occasional_use_rental_income_limit
kind: parameter
dtype: Money
unit: USD
period: Year
source: C.R.S. 39-3-106.5(2)(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: less than twenty-five thousand dollars of gross rental income
versions:
  - effective_from: '0001-01-01'
    formula: '25000'

religious_property_exemption_with_alternative_income_test_appliesCO 39 § 39-3-106.5 · derived

C.R.S. 39-3-106.5(1)

name: religious_property_exemption_with_alternative_income_test_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-106.5(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-106#religious_use_property_tax_exemption_applies
          output: religious_use_property_tax_exemption_applies
          hash: >-
            sha256:c30565027fc1cbac3f4951df9c59c0c8246b75caf0dbf94249dd222567226ffe
versions:
  - effective_from: '0001-01-01'
    formula: |-
      religious_use_property_tax_exemption_applies
      and property_tax_year_precedes_conjunctive_income_test_effective_period
      and (
        other_purpose_adjusted_annual_hours < alternative_income_test_hour_limit
        or (
          unrelated_business_gross_income < alternative_income_test_unrelated_business_income_limit
          or gross_rental_income < alternative_income_test_rental_income_limit
        )
      )

religious_property_exemption_with_conjunctive_income_test_appliesCO 39 § 39-3-106.5 · derived

C.R.S. 39-3-106.5(1.5)

name: religious_property_exemption_with_conjunctive_income_test_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-106.5(1.5)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
      - path: versions[0].formula
        kind: import
        import:
          target: >-
            us-co:statutes/39/39-3-106#religious_use_property_tax_exemption_applies
          output: religious_use_property_tax_exemption_applies
          hash: >-
            sha256:c30565027fc1cbac3f4951df9c59c0c8246b75caf0dbf94249dd222567226ffe
versions:
  - effective_from: '1994-01-01'
    formula: |-
      religious_use_property_tax_exemption_applies
      and (
        other_purpose_adjusted_annual_hours < conjunctive_income_test_hour_limit
        or (
          unrelated_business_gross_income < conjunctive_income_test_unrelated_business_income_limit
          and gross_rental_income < conjunctive_income_test_rental_income_limit
        )
      )

occasional_basis_requirement_not_required_for_section_39_3_111_propertyCO 39 § 39-3-106.5 · derived

C.R.S. 39-3-106.5(3)

name: occasional_basis_requirement_not_required_for_section_39_3_111_property
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: C.R.S. 39-3-106.5(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us-co/statute/39/39-3-106.5
          excerpt: >-
            shall not apply to property ... pursuant to the provisions of
            section 39-3-111
versions:
  - effective_from: '0001-01-01'
    formula: |-
      property_has_section_39_3_111_exemption
      and property_is_used_for_other_than_exempt_purposes

▸rulespec code

Shown source

statutes/39/39-3-106.5.yaml

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View on GitHub

Rules

alternative_income_test_hour_limit

Parameter

source: C.R.S. 39-3-106.5(1)(a)

- name: alternative_income_test_hour_limit
  kind: parameter
  dtype: Count
  period: Year
  source: C.R.S. 39-3-106.5(1)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: less than two hundred eight hours
  versions:
    - effective_from: '0001-01-01'
      formula: '208'

alternative_income_test_unrelated_business_income_limit

Parameter

source: C.R.S. 39-3-106.5(1)(b)(I)

- name: alternative_income_test_unrelated_business_income_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. 39-3-106.5(1)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: Less than ten thousand dollars of gross income
  versions:
    - effective_from: '0001-01-01'
      formula: '10000'

alternative_income_test_rental_income_limit

Parameter

source: C.R.S. 39-3-106.5(1)(b)(II)

- name: alternative_income_test_rental_income_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. 39-3-106.5(1)(b)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: Less than ten thousand dollars of gross rental income
  versions:
    - effective_from: '0001-01-01'
      formula: '10000'

conjunctive_income_test_hour_limit

Parameter

source: C.R.S. 39-3-106.5(1.5)(a)

- name: conjunctive_income_test_hour_limit
  kind: parameter
  dtype: Count
  period: Year
  source: C.R.S. 39-3-106.5(1.5)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: less than two hundred eight hours
  versions:
    - effective_from: '1994-01-01'
      formula: '208'

conjunctive_income_test_unrelated_business_income_limit

Parameter

source: C.R.S. 39-3-106.5(1.5)(b)(I)

- name: conjunctive_income_test_unrelated_business_income_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. 39-3-106.5(1.5)(b)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: Less than ten thousand dollars of gross income
  versions:
    - effective_from: '1994-01-01'
      formula: '10000'

conjunctive_income_test_rental_income_limit

Parameter

source: C.R.S. 39-3-106.5(1.5)(b)(II)

- name: conjunctive_income_test_rental_income_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. 39-3-106.5(1.5)(b)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: Less than ten thousand dollars of gross rental income
  versions:
    - effective_from: '1994-01-01'
      formula: '10000'

occasional_use_rental_income_limit

Parameter

source: C.R.S. 39-3-106.5(2)(b)

- name: occasional_use_rental_income_limit
  kind: parameter
  dtype: Money
  unit: USD
  period: Year
  source: C.R.S. 39-3-106.5(2)(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: less than twenty-five thousand dollars of gross rental income
  versions:
    - effective_from: '0001-01-01'
      formula: '25000'

religious_property_exemption_with_alternative_income_test_applies

Derived

source: C.R.S. 39-3-106.5(1)

- name: religious_property_exemption_with_alternative_income_test_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-106.5(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-106#religious_use_property_tax_exemption_applies
            output: religious_use_property_tax_exemption_applies
            hash: sha256:c30565027fc1cbac3f4951df9c59c0c8246b75caf0dbf94249dd222567226ffe
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        religious_use_property_tax_exemption_applies
        and property_tax_year_precedes_conjunctive_income_test_effective_period
        and (
          other_purpose_adjusted_annual_hours < alternative_income_test_hour_limit
          or (
            unrelated_business_gross_income < alternative_income_test_unrelated_business_income_limit
            or gross_rental_income < alternative_income_test_rental_income_limit
          )
        )

religious_property_exemption_with_conjunctive_income_test_applies

Derived

source: C.R.S. 39-3-106.5(1.5)

- name: religious_property_exemption_with_conjunctive_income_test_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-106.5(1.5)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
        - path: versions[0].formula
          kind: import
          import:
            target: us-co:statutes/39/39-3-106#religious_use_property_tax_exemption_applies
            output: religious_use_property_tax_exemption_applies
            hash: sha256:c30565027fc1cbac3f4951df9c59c0c8246b75caf0dbf94249dd222567226ffe
  versions:
    - effective_from: '1994-01-01'
      formula: |-
        religious_use_property_tax_exemption_applies
        and (
          other_purpose_adjusted_annual_hours < conjunctive_income_test_hour_limit
          or (
            unrelated_business_gross_income < conjunctive_income_test_unrelated_business_income_limit
            and gross_rental_income < conjunctive_income_test_rental_income_limit
          )
        )

occasional_basis_requirement_not_required_for_section_39_3_111_property

Derived

source: C.R.S. 39-3-106.5(3)

- name: occasional_basis_requirement_not_required_for_section_39_3_111_property
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: C.R.S. 39-3-106.5(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us-co/statute/39/39-3-106.5
            excerpt: shall not apply to property ... pursuant to the provisions of section 39-3-111
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_has_section_39_3_111_exemption
        and property_is_used_for_other_than_exempt_purposes

▸citations (11)

References

This rule cites 11 other rules.

CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 511inferredCO › Statutes › Title 39 › § 511
CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 511inferredCO › Statutes › Title 39 › § 511
CO 39 § 39-3-108 (3)inferredCO › Statutes › Title 39 › § 39-3-108 › (3)
CO 39 § 39-3-107inferredCO › Statutes › Title 39 › § 39-3-107
CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106
CO 39 § 39-3-111inferredCO › Statutes › Title 39 › § 39-3-111
CO 39 § 39-3-106inferredCO › Statutes › Title 39 › § 39-3-106