us-co/statute/39/39-3-109 — Residential property - integral part of tax-exempt entities - charitable purposes - exemption

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us-co/statute/39/39-3-109 — Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations · Axiom

(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 land upon which such structure is located are used as an integral part of a church, an eleemosynary hospital, an eleemosynary licensed health-care facility, a school, or an institution whose property is otherwise exempt from taxation pursuant to the provisions of this part 1 and which is not leased or rented at any time to persons other than:

(a)Persons who are attending such school as students; or#

(a) Persons who are attending such school as students; or

(b)Persons who are actually receiving care or treatment…∀ 1#

(b) Persons who are actually receiving care or treatment from such hospital, licensed health-care facility, or institution for physical or mental disabilities and who, in order to receive such care or treatment, are required to be domiciled within such hospital, licensed health-care facility, or institution, or within affiliated residential units.

(2) Persons residing within residential units specified in paragraph (b) of subsection (1) of this section may submit to the administrator, on a form prescribed by the administrator, a certificate signed by a physician licensed to practice in the state of Colorado that the medical condition of such individual requires the individual to reside in such residential unit. If a person residing within such residential unit submits such signed certificate to the administrator pursuant to the provisions of this subsection (2), the portion of such residential property that is utilized by qualified occupants shall be deemed to be property used solely and exclusively for strictly charitable purposes and not for private gain or corporate profit and such portion, but only such portion, shall be exempt under the provisions of subsection (1) of this section. The determination as to what portion of such structure is so utilized shall be made by the administrator on the basis of the facts existing on the annual assessment date for such property, and the administrator shall have the authority to determine a ratio which reflects the value of the nonexempt portion of such structure in relation to the total value of the whole structure and the land upon which such structure is located and which is identical to the ratio of the number of residential units occupied by nonqualified occupants to the total number of occupied residential units in such structure.

(2.5) No requirement shall be imposed that use of property which is otherwise exempt pursuant to the provisions of this section shall benefit the people of Colorado in order to qualify for said exemption.

(3) Any exemption claimed pursuant to the provisions of this section shall comply with the provisions of section 39-2-117.

in view

Whole section

Encodings · 3

care_or_treatment_resident_occupancy_is_permittedCO 39 § 39-3-109 (b) · derived

39-3-109(b)

name: care_or_treatment_resident_occupancy_is_permitted
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-109(b)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-109
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_has_care_or_treatment_resident_lessee_or_renter

      and
      each_care_or_treatment_resident_is_actually_receiving_care_or_treatment

      and
      each_care_or_treatment_resident_is_required_to_be_domiciled_to_receive_care_or_treatment

      and
      each_care_or_treatment_resident_resides_in_hospital_facility_institution_or_affiliated_residential_unit

residential_property_occupancy_is_permittedCO 39 § 39-3-109 · derived

39-3-109(1)

name: residential_property_occupancy_is_permitted
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-109(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-109
versions:
  - effective_from: '0001-01-01'
    formula: >-
      no_lessee_or_renter_is_outside_student_or_care_or_treatment_resident_categories

      and (
        not property_has_care_or_treatment_resident_lessee_or_renter
        or care_or_treatment_resident_occupancy_is_permitted
      )

residential_charitable_property_tax_exemption_appliesCO 39 § 39-3-109 · derived

39-3-109(1)

name: residential_charitable_property_tax_exemption_applies
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 39-3-109(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-109
versions:
  - effective_from: '0001-01-01'
    formula: >-
      property_is_owned

      and
      property_is_used_solely_and_exclusively_for_strictly_charitable_purposes

      and property_is_not_used_for_private_gain_or_corporate_profit

      and property_is_residential

      and (
        structure_and_land_are_integral_part_of_church
        or structure_and_land_are_integral_part_of_eleemosynary_hospital
        or structure_and_land_are_integral_part_of_eleemosynary_licensed_health_care_facility
        or structure_and_land_are_integral_part_of_school
        or structure_and_land_are_integral_part_of_other_tax_exempt_institution
      )

      and residential_property_occupancy_is_permitted

▸rulespec code

Shown source

statutes/39/39-3-109.yaml

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Rules

care_or_treatment_resident_occupancy_is_permitted

Derived(b) in text ↖

source: 39-3-109(b)

- name: care_or_treatment_resident_occupancy_is_permitted
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-109(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-109
  versions:
    - effective_from: '0001-01-01'
      formula: >-
        property_has_care_or_treatment_resident_lessee_or_renter

        and each_care_or_treatment_resident_is_actually_receiving_care_or_treatment

        and each_care_or_treatment_resident_is_required_to_be_domiciled_to_receive_care_or_treatment

        and
        each_care_or_treatment_resident_resides_in_hospital_facility_institution_or_affiliated_residential_unit

residential_property_occupancy_is_permitted

Derived

source: 39-3-109(1)

- name: residential_property_occupancy_is_permitted
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-109(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-109
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        no_lessee_or_renter_is_outside_student_or_care_or_treatment_resident_categories
        and (
          not property_has_care_or_treatment_resident_lessee_or_renter
          or care_or_treatment_resident_occupancy_is_permitted
        )

residential_charitable_property_tax_exemption_applies

Derived

source: 39-3-109(1)

- name: residential_charitable_property_tax_exemption_applies
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 39-3-109(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-109
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        property_is_owned
        and property_is_used_solely_and_exclusively_for_strictly_charitable_purposes
        and property_is_not_used_for_private_gain_or_corporate_profit
        and property_is_residential
        and (
          structure_and_land_are_integral_part_of_church
          or structure_and_land_are_integral_part_of_eleemosynary_hospital
          or structure_and_land_are_integral_part_of_eleemosynary_licensed_health_care_facility
          or structure_and_land_are_integral_part_of_school
          or structure_and_land_are_integral_part_of_other_tax_exempt_institution
        )
        and residential_property_occupancy_is_permitted

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 39-2-117inferredCO › Statutes › Title 39 › § 39-2-117