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Axiom
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Colorado
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Statutes
Colorado Revised Statutes 2025 Title 39 Taxation
39-3-118
Intangible personal property - exemption
∀ 1
39-3-118.5
Business personal property - exemption - exemption authority for local governments
∀ 1
39-3-118.7
Community solar garden - partial business personal property tax exemption - definitions
∀ 1
39-3-119
Inventories - materials and supplies - held for consumption or primarily for sale - exemption
∀ 1
39-3-119.5
Personal property - exemption - reimbursement to local governments - legislative declaration - definitions
∀ 1
39-3-120
Livestock - exemption
∀ 1
39-3-121
Agricultural and livestock products - exemption
∀ 1
39-3-122
Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition
∀ 1
39-3-123
Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions
∀ 1
39-3-124
Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption - definitions
∀ 1
39-3-125
Church property - used as residence - exemption - limitation. (Repealed)
39-3-126
Horticultural improvements - exemption - limitation - exception
∀ 1
39-3-126.5
Mobile homes - low-value - exemption - legislative declaration - definition
∀ 1
39-3-127
County fair property - exemption - limitation
∀ 1
39-3-127.5
Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions
∀ 1
39-3-127.7
Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions
∀ 1
39-3-128
Exempt property listed and valued
∀ 1
39-3-129
Proportional valuation - exempt property
∀ 1
39-3-130
Change in tax status of property - effective date - tax liability
∀ 1
39-3-131
Entire property becomes tax-exempt
∀ 1
39-3-132
Portion of property becomes tax-exempt
∀ 1
39-3-133
Payment of property taxes extinguishes lien
∀ 1
39-3-134
Condemnation by tax-exempt agency - duties of treasurer
∀ 1
39-3-135
Taxation of exempt property - taxes not to become lien. (Repealed)
39-3-136
Legislative declaration - taxation of exempt property - possessory interests. (Repealed)
39-3-137
Organizations with tax-exempt status - forgiveness of taxes owed
∀ 1
39-3-138
EV supply equipment - exemption
∀ 1
39-3-139
Property tax relief for communication services deployment - legislative declaration - definitions
∀ 1
39-3-201
Legislative declaration
∀ 1
39-3-202
Definitions
∀ 1
39-3-203
Property tax exemption - qualifications
∀ 1
39-3-204
Notice of property tax exemption
∀ 1
39-3-205
Exemption applications - penalty for providing false information - confidentiality
∀ 1
39-3-206
Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies
∀ 1
39-3-207
Reporting of exemptions - reimbursement to local governmental entities
∀ 1
39-3-208
Auditing of property tax exemption program
∀ 1
39-3-209
State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration
∀ 1
39-3-210
Reporting of property tax revenue reductions - reimbursement of local governmental entities - definitions - local government backfill cash fund - creation - repeal. (Repealed)
39-3-211
Reporting of assessed value reductions - reimbursement of local governmental entities - local governmental entity backfill cash fund - creation - legislative declaration - definitions - repeal
∀ 1
39-3.5-101
Definitions
39-3.5-102
Deferral of tax on homestead - qualifications - filing of claim
39-3.5-103
Property entitled to deferral
39-3.5-103.5
State treasurer - program administration - rules. (Repealed)
39-3.5-104
Claim form - contents
39-3.5-105
Listing of tax-deferred property - tax as lien - interest accrual
39-3.5-105.5
Loan of state money to taxpayers
39-3.5-105.7
Prior deferrals to be treated as loans
39-3.5-106
State treasurer to pay county treasurer an amount equivalent to deferred taxes
39-3.5-107
Repayment of loans - release of liens - disposition of payments
39-3.5-108
Notice to taxpayer regarding duty to claim deferral annually
39-3.5-109
Failure to receive notices
39-3.5-110
Events requiring repayment of loans - notice to state treasurer
39-3.5-111
Time for payment - delinquencies
39-3.5-112
Election by spouse to continue tax deferral
39-3.5-113
Voluntary repayment of loans for deferred tax
39-3.5-114
Deferred tax certificates not to be included in reserve or surplus. (Repealed)
39-3.5-115
Limitations on effect of article
39-3.5-116
Deed or contract clauses preventing application for deferral prohibited - clauses void. (Repealed)
39-3.5-117
Report. (Repealed)
39-3.5-118
Emergency property tax deferral for depositors of troubled industrial banks. (Repealed)
39-3.5-119
Release of information identifying individuals claiming deferral
39-3.5-120
Expansion of deferral program - consultation - repeal. (Repealed)
39-3.7-101
Definitions
39-3.7-102
Property tax work-off program - creation - terms
39-3.9-101
39-3.9-101 to 39-3.9-106. (Repealed)
39-4-101
Definitions
∀ 1
39-4-102
Valuation of public utilities - legislative declaration - definition
∀ 1
39-4-103
Schedules of property - confidential records - late filing penalties
∀ 1
39-4-104
Inspection of records of utility
∀ 1
39-4-105
Production of records
∀ 1
39-4-106
Valuation of utilities - apportionment
∀ 1
39-4-107
Statement of valuation to counties
∀ 1
39-4-108
Complaint - hearing - decision
∀ 1
39-4-109
Judicial review
∀ 1
39-4-110
Certification and assessment of pollution control property. (Repealed)
39-4.1-101
39-4.1-101 to 39-4.1-110. (Repealed)
39-5-101
Duties of assessor
∀ 1
39-5-102
When schedules required - nonresident owners listed
∀ 1
39-5-103
Property described
∀ 1
39-5-103.5
Maps of parcels of land in the county
∀ 1
39-5-104
Valuation of property
∀ 1
39-5-104.5
Valuation of personal property
∀ 1
39-5-104.7
Valuation of real and personal property that produces alternating current electricity from a renewable energy source
∀ 1
39-5-105
Improvements - water rights - valuation
∀ 1
39-5-106
Purchase of state land
∀ 1
39-5-107
Personal property schedule
∀ 1
39-5-108
Schedule sent to taxpayer - return
∀ 1
39-5-108.5
Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration
∀ 1
39-5-109
Inventory schedules - valuation. (Repealed)
39-5-110
Property brought into state after assessment date - removal before next assessment date
∀ 1
39-5-111
Livestock, agricultural products - not valued, when. (Repealed)
39-5-112
Livestock - apportionment of value. (Repealed)
39-5-113
Movable equipment - apportionment of value
∀ 1
39-5-113.3
Oil and gas drilling rigs - apportionment of value
∀ 1
39-5-113.5
Works of art - apportionment of value
∀ 1
39-5-114
Unclassified property shown on schedule
∀ 1
39-5-115
Taxpayer to furnish information - affidavit on mineral leases
∀ 1
39-5-116
Failure to file schedule - failure to fully and completely disclose
∀ 1
39-5-117
Property improvements destroyed after assessment date
∀ 1
39-5-118
Failure to receive schedule - validity of valuation
∀ 1
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