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us-co/statute/39/39-3-122 — Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition · Axiom

Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition

6 rules0 of 3 subsections

in view

Whole section

Encodings · 6

agrivoltaic_panel_minimum_bottom_edge_height_feetCO 39 § 39-3-122 · parameter

Colo. Rev. Stat. § 39-3-122(3)(a)(I)

name: agrivoltaic_panel_minimum_bottom_edge_height_feet
kind: parameter
dtype: Decimal
source: Colo. Rev. Stat. § 39-3-122(3)(a)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Elevating the bottom edge height of the panels at least six feet
            above the ground
versions:
  - effective_from: '2024-01-01'
    formula: '6'

agrivoltaic_system_incorporates_qualifying_novel_designCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(3)(a)

name: agrivoltaic_system_incorporates_qualifying_novel_design
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Incorporates novel designs, technologies, or configurations that
            significantly expand the potential for agricultural activities
versions:
  - effective_from: '2024-01-01'
    formula: >-
      solar_panel_bottom_edge_height_in_feet >=
      agrivoltaic_panel_minimum_bottom_edge_height_feet

      or solar_panels_have_agrivoltaics_supporting_geometry

      or solar_tracking_algorithm_optimizes_vegetative_growth

      or panel_spacing_enables_agricultural_activities

      or wire_management_system_supports_livestock

      or photovoltaic_racking_structure_supports_agrivoltaics

      or system_incorporates_typical_farm_or_ranch_infrastructure

      or system_incorporates_typical_agricultural_structures

agrivoltaic_system_meets_design_and_construction_requirementsCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(3)(a)-(c)

name: agrivoltaic_system_meets_design_and_construction_requirements
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(3)(a)-(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Is constructed in a manner that minimizes soil compaction underneath
            and in between panels
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Is constructed to incorporate design strategies that are planned
            with the intent to minimize the negative environmental impact
versions:
  - effective_from: '2024-01-01'
    formula: |-
      agrivoltaic_system_incorporates_qualifying_novel_design
      and construction_minimizes_soil_compaction_underneath_and_between_panels
      and construction_uses_environmental_impact_minimizing_design_strategies

farm_or_ranch_agricultural_equipment_property_tax_exemptCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(1)

name: farm_or_ranch_agricultural_equipment_property_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Agricultural equipment that is used on any farm or ranch in the
            production of agricultural products
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: is exempt from the levy and collection of property tax
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_agricultural_equipment
      and equipment_is_used_on_farm_or_ranch_to_produce_agricultural_products

cea_facility_or_greenhouse_agricultural_equipment_property_tax_exemptCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(2)

name: cea_facility_or_greenhouse_agricultural_equipment_property_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: On and after January 1, 2023
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            agricultural equipment that is used in any CEA facility or
            greenhouse is exempt
versions:
  - effective_from: '2023-01-01'
    formula: |-
      asset_is_agricultural_equipment
      and equipment_is_used_in_cea_facility_or_greenhouse

agrivoltaic_solar_system_equipment_property_tax_exemptCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(3)

name: agrivoltaic_solar_system_equipment_property_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: On and after January 1, 2024, but before January 2, 2029
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            personal property is exempted from the levy and collection of
            property tax if the property is machinery or equipment that is part
            of a solar energy generating system that is used for agrivoltaics
versions:
  - effective_from: '2024-01-01'
    formula: >-
      taxable_year_is_within_agrivoltaics_exemption_window

      and
      property_is_machinery_or_equipment_that_is_part_of_solar_energy_generating_system

      and solar_energy_generating_system_is_used_for_agrivoltaics

      and agrivoltaic_system_meets_design_and_construction_requirements

▸rulespec code

Shown source

statutes/39/39-3-122.yaml

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Rules

agrivoltaic_panel_minimum_bottom_edge_height_feet

Parameter

source: Colo. Rev. Stat. § 39-3-122(3)(a)(I)

- name: agrivoltaic_panel_minimum_bottom_edge_height_feet
  kind: parameter
  dtype: Decimal
  source: Colo. Rev. Stat. § 39-3-122(3)(a)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: Elevating the bottom edge height of the panels at least six feet above the ground
  versions:
    - effective_from: '2024-01-01'
      formula: '6'

agrivoltaic_system_incorporates_qualifying_novel_design

Derived

source: Colo. Rev. Stat. § 39-3-122(3)(a)

- name: agrivoltaic_system_incorporates_qualifying_novel_design
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Incorporates novel designs, technologies, or configurations that significantly expand
              the potential for agricultural activities
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        solar_panel_bottom_edge_height_in_feet >= agrivoltaic_panel_minimum_bottom_edge_height_feet
        or solar_panels_have_agrivoltaics_supporting_geometry
        or solar_tracking_algorithm_optimizes_vegetative_growth
        or panel_spacing_enables_agricultural_activities
        or wire_management_system_supports_livestock
        or photovoltaic_racking_structure_supports_agrivoltaics
        or system_incorporates_typical_farm_or_ranch_infrastructure
        or system_incorporates_typical_agricultural_structures

agrivoltaic_system_meets_design_and_construction_requirements

Derived

source: Colo. Rev. Stat. § 39-3-122(3)(a)-(c)

- name: agrivoltaic_system_meets_design_and_construction_requirements
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(3)(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Is constructed in a manner that minimizes soil compaction underneath and in between
              panels
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Is constructed to incorporate design strategies that are planned with the intent to
              minimize the negative environmental impact
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        agrivoltaic_system_incorporates_qualifying_novel_design
        and construction_minimizes_soil_compaction_underneath_and_between_panels
        and construction_uses_environmental_impact_minimizing_design_strategies

farm_or_ranch_agricultural_equipment_property_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-3-122(1)

- name: farm_or_ranch_agricultural_equipment_property_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Agricultural equipment that is used on any farm or ranch in the production of
              agricultural products
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: is exempt from the levy and collection of property tax
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_agricultural_equipment
        and equipment_is_used_on_farm_or_ranch_to_produce_agricultural_products

cea_facility_or_greenhouse_agricultural_equipment_property_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-3-122(2)

- name: cea_facility_or_greenhouse_agricultural_equipment_property_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: On and after January 1, 2023
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: agricultural equipment that is used in any CEA facility or greenhouse is exempt
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        asset_is_agricultural_equipment
        and equipment_is_used_in_cea_facility_or_greenhouse

agrivoltaic_solar_system_equipment_property_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-3-122(3)

- name: agrivoltaic_solar_system_equipment_property_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: On and after January 1, 2024, but before January 2, 2029
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              personal property is exempted from the levy and collection of property tax if the
              property is machinery or equipment that is part of a solar energy generating system
              that is used for agrivoltaics
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        taxable_year_is_within_agrivoltaics_exemption_window
        and property_is_machinery_or_equipment_that_is_part_of_solar_energy_generating_system
        and solar_energy_generating_system_is_used_for_agrivoltaics
        and agrivoltaic_system_meets_design_and_construction_requirements

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 35-1-114 (4)(a)inferredCO › Statutes › Title 39 › § 35-1-114 › (4)(a)

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Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition

6 rules0 of 3 subsections

in view

Whole section

Encodings · 6

agrivoltaic_panel_minimum_bottom_edge_height_feetCO 39 § 39-3-122 · parameter

Colo. Rev. Stat. § 39-3-122(3)(a)(I)

name: agrivoltaic_panel_minimum_bottom_edge_height_feet
kind: parameter
dtype: Decimal
source: Colo. Rev. Stat. § 39-3-122(3)(a)(I)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Elevating the bottom edge height of the panels at least six feet
            above the ground
versions:
  - effective_from: '2024-01-01'
    formula: '6'

agrivoltaic_system_incorporates_qualifying_novel_designCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(3)(a)

name: agrivoltaic_system_incorporates_qualifying_novel_design
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(3)(a)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Incorporates novel designs, technologies, or configurations that
            significantly expand the potential for agricultural activities
versions:
  - effective_from: '2024-01-01'
    formula: >-
      solar_panel_bottom_edge_height_in_feet >=
      agrivoltaic_panel_minimum_bottom_edge_height_feet

      or solar_panels_have_agrivoltaics_supporting_geometry

      or solar_tracking_algorithm_optimizes_vegetative_growth

      or panel_spacing_enables_agricultural_activities

      or wire_management_system_supports_livestock

      or photovoltaic_racking_structure_supports_agrivoltaics

      or system_incorporates_typical_farm_or_ranch_infrastructure

      or system_incorporates_typical_agricultural_structures

agrivoltaic_system_meets_design_and_construction_requirementsCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(3)(a)-(c)

name: agrivoltaic_system_meets_design_and_construction_requirements
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(3)(a)-(c)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Is constructed in a manner that minimizes soil compaction underneath
            and in between panels
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Is constructed to incorporate design strategies that are planned
            with the intent to minimize the negative environmental impact
versions:
  - effective_from: '2024-01-01'
    formula: |-
      agrivoltaic_system_incorporates_qualifying_novel_design
      and construction_minimizes_soil_compaction_underneath_and_between_panels
      and construction_uses_environmental_impact_minimizing_design_strategies

farm_or_ranch_agricultural_equipment_property_tax_exemptCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(1)

name: farm_or_ranch_agricultural_equipment_property_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(1)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            Agricultural equipment that is used on any farm or ranch in the
            production of agricultural products
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: is exempt from the levy and collection of property tax
versions:
  - effective_from: '0001-01-01'
    formula: |-
      asset_is_agricultural_equipment
      and equipment_is_used_on_farm_or_ranch_to_produce_agricultural_products

cea_facility_or_greenhouse_agricultural_equipment_property_tax_exemptCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(2)

name: cea_facility_or_greenhouse_agricultural_equipment_property_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(2)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: On and after January 1, 2023
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            agricultural equipment that is used in any CEA facility or
            greenhouse is exempt
versions:
  - effective_from: '2023-01-01'
    formula: |-
      asset_is_agricultural_equipment
      and equipment_is_used_in_cea_facility_or_greenhouse

agrivoltaic_solar_system_equipment_property_tax_exemptCO 39 § 39-3-122 · derived

Colo. Rev. Stat. § 39-3-122(3)

name: agrivoltaic_solar_system_equipment_property_tax_exempt
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: Colo. Rev. Stat. § 39-3-122(3)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: effective_period
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: On and after January 1, 2024, but before January 2, 2029
      - path: versions[0].formula
        kind: predicate
        source:
          corpus_citation_path: us-co/statute/39/39-3-122
          excerpt: >-
            personal property is exempted from the levy and collection of
            property tax if the property is machinery or equipment that is part
            of a solar energy generating system that is used for agrivoltaics
versions:
  - effective_from: '2024-01-01'
    formula: >-
      taxable_year_is_within_agrivoltaics_exemption_window

      and
      property_is_machinery_or_equipment_that_is_part_of_solar_energy_generating_system

      and solar_energy_generating_system_is_used_for_agrivoltaics

      and agrivoltaic_system_meets_design_and_construction_requirements

▸rulespec code

Shown source

statutes/39/39-3-122.yaml

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Rules

agrivoltaic_panel_minimum_bottom_edge_height_feet

Parameter

source: Colo. Rev. Stat. § 39-3-122(3)(a)(I)

- name: agrivoltaic_panel_minimum_bottom_edge_height_feet
  kind: parameter
  dtype: Decimal
  source: Colo. Rev. Stat. § 39-3-122(3)(a)(I)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: Elevating the bottom edge height of the panels at least six feet above the ground
  versions:
    - effective_from: '2024-01-01'
      formula: '6'

agrivoltaic_system_incorporates_qualifying_novel_design

Derived

source: Colo. Rev. Stat. § 39-3-122(3)(a)

- name: agrivoltaic_system_incorporates_qualifying_novel_design
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(3)(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Incorporates novel designs, technologies, or configurations that significantly expand
              the potential for agricultural activities
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        solar_panel_bottom_edge_height_in_feet >= agrivoltaic_panel_minimum_bottom_edge_height_feet
        or solar_panels_have_agrivoltaics_supporting_geometry
        or solar_tracking_algorithm_optimizes_vegetative_growth
        or panel_spacing_enables_agricultural_activities
        or wire_management_system_supports_livestock
        or photovoltaic_racking_structure_supports_agrivoltaics
        or system_incorporates_typical_farm_or_ranch_infrastructure
        or system_incorporates_typical_agricultural_structures

agrivoltaic_system_meets_design_and_construction_requirements

Derived

source: Colo. Rev. Stat. § 39-3-122(3)(a)-(c)

- name: agrivoltaic_system_meets_design_and_construction_requirements
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(3)(a)-(c)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Is constructed in a manner that minimizes soil compaction underneath and in between
              panels
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Is constructed to incorporate design strategies that are planned with the intent to
              minimize the negative environmental impact
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        agrivoltaic_system_incorporates_qualifying_novel_design
        and construction_minimizes_soil_compaction_underneath_and_between_panels
        and construction_uses_environmental_impact_minimizing_design_strategies

farm_or_ranch_agricultural_equipment_property_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-3-122(1)

- name: farm_or_ranch_agricultural_equipment_property_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              Agricultural equipment that is used on any farm or ranch in the production of
              agricultural products
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: is exempt from the levy and collection of property tax
  versions:
    - effective_from: '0001-01-01'
      formula: |-
        asset_is_agricultural_equipment
        and equipment_is_used_on_farm_or_ranch_to_produce_agricultural_products

cea_facility_or_greenhouse_agricultural_equipment_property_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-3-122(2)

- name: cea_facility_or_greenhouse_agricultural_equipment_property_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: On and after January 1, 2023
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: agricultural equipment that is used in any CEA facility or greenhouse is exempt
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        asset_is_agricultural_equipment
        and equipment_is_used_in_cea_facility_or_greenhouse

agrivoltaic_solar_system_equipment_property_tax_exempt

Derived

source: Colo. Rev. Stat. § 39-3-122(3)

- name: agrivoltaic_solar_system_equipment_property_tax_exempt
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: Colo. Rev. Stat. § 39-3-122(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: effective_period
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: On and after January 1, 2024, but before January 2, 2029
        - path: versions[0].formula
          kind: predicate
          source:
            corpus_citation_path: us-co/statute/39/39-3-122
            excerpt: >-
              personal property is exempted from the levy and collection of property tax if the
              property is machinery or equipment that is part of a solar energy generating system
              that is used for agrivoltaics
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        taxable_year_is_within_agrivoltaics_exemption_window
        and property_is_machinery_or_equipment_that_is_part_of_solar_energy_generating_system
        and solar_energy_generating_system_is_used_for_agrivoltaics
        and agrivoltaic_system_meets_design_and_construction_requirements

▸citations (1)

References

This rule cites 1 other rule.

CO 39 § 35-1-114 (4)(a)inferredCO › Statutes › Title 39 › § 35-1-114 › (4)(a)

(1) Agricultural equipment that is used on any farm or ranch in the production of agricultural products is exempt from the levy and collection of property tax.

(2) On and after January 1, 2023, agricultural equipment that is used in any CEA facility or greenhouse is exempt from the levy and collection of property tax.

(3) On and after January 1, 2024, but before January 2, 2029, personal property is exempted from the levy and collection of property tax if the property is machinery or equipment that is part of a solar energy generating system that is used for agrivoltaics, and if the property:

(a)Incorporates novel designs, technologies, or…#

(a) Incorporates novel designs, technologies, or configurations that significantly expand the potential for agricultural activities, including by:

(I) Elevating the bottom edge height of the panels at least six feet above the ground;

(II) Utilizing translucent panels or panels with tubular or other innovative panel geometry that supports agrivoltaics;

(III) Incorporating alternative solar tracking algorithms that are tailored to optimize vegetative growth;

(IV) Incorporating extended row or panel spacing in a manner that enables agricultural activities;

(V) Incorporating modified wire management systems that support livestock, including raising, lowering, or burying wiring;

(VI) Incorporating innovative photovoltaic racking structures, including tensioned wire racking systems, suspension-based systems, or other dynamic photovoltaic racking systems or arrangements;

(VII) Incorporating agricultural infrastructure that is typically found on a farm or ranch operation, such as agricultural fences, water sources and distribution, water troughs and tanks, corrals, livestock pens, or produce handling equipment; or

(VIII) Incorporating agricultural structures that are typically found on an agricultural operation, such as a tractor shed, a barn, or structures for equipment storage, produce washing, storage, processing, or chilling and packaging;

(b)Is constructed in a manner that minimizes soil…#

(b) Is constructed in a manner that minimizes soil compaction underneath and in between panels; and

(c)Is constructed to incorporate design strategies that…#

(c) Is constructed to incorporate design strategies that are planned with the intent to minimize the negative environmental impact of photovoltaic energy production facilities on ecosystems, native vegetation, state and federally listed species, wildlife migration corridors, and the species, habitats, and ecosystems of greatest conservation need.

(4) As used in this section, agrivoltaics has the meaning set forth in section 35-1-114 (4)(a).