Colorado Code
Part 1 - Property Exempt From Taxation
§ 39-3-121. Agricultural and Livestock Products - Exemption

Colorado Code

Title 39 - Taxation

Article 3 - Exemptions

Part 1 - Property Exempt From Taxation

§ 39-3-101. Legislative Declaration - Presumption of Charitable Purpose

§ 39-3-102. Household Furnishings - Exemption

§ 39-3-103. Personal Effects - Exemption

§ 39-3-104. Ditches, Canals, and Flumes - Exemption

§ 39-3-105. Public Libraries - Governments - School Districts - Exemption

§ 39-3-106. Property - Religious Purposes - Exemption - Legislative Declaration

§ 39-3-106.5. Tax-Exempt Property - Incidental Use - Exemption - Limitations

§ 39-3-107. Property - Not-for-Profit Schools - Exemption

§ 39-3-108. Property - Nonresidential - Health-Care Facility - Water Company - Charitable Purposes - Exemption - Limitations

§ 39-3-108.5. Property - Community Corrections Facility - Exemption

§ 39-3-109. Residential Property - Integral Part of Tax-Exempt Entities - Charitable Purposes - Exemption - Limitations

§ 39-3-110. Property - Integral Part of Child Care Center - Charitable Purposes - Exemption - Limitations

§ 39-3-111. Property - Used by Fraternal or Veterans' Organization - Charitable Purposes - Exemption - Limitations

§ 39-3-111.5. Property - Health-Care Services - Charitable Purposes - Exemption - Limitations

§ 39-3-112. Definitions - Residential Property - Orphanage - Low-Income Elderly or Individuals With Disabilities - Homeless or Abused - Low-Income Households - Charitable Purposes - Exemption - Limitations

§ 39-3-112.5. Residential Property - Homeless - Charitable Purposes - Exempt - Limitations

§ 39-3-113. Residential Property - While Being Constructed - Charitable Purposes - Exemption - Limitations

§ 39-3-113.5. Property Acquired by Nonprofit Housing Provider for Low-Income Housing - Use for Charitable Purposes - Exemption - Limitations - Definitions

§ 39-3-114. Burden - Claim for Charitable Exemption

§ 39-3-115. Statutes Not Applicable

§ 39-3-116. Combination Use of Property - Charitable, Religious, and Educational Purposes - Exemption - Limitations

§ 39-3-117. Cemeteries - Not-for-Profit - Exemption

§ 39-3-118. Intangible Personal Property - Exemption

§ 39-3-118.5. Business Personal Property - Exemption - Exemption Authority for Local Governments

§ 39-3-118.7. Community Solar Garden - Partial Business Personal Property Tax Exemption - Definitions

§ 39-3-119. Inventories - Materials and Supplies - Held for Consumption or Primarily for Sale - Exemption

§ 39-3-119.5. Personal Property - Exemption - Reimbursement to Local Governments - Legislative Declaration - Definitions

§ 39-3-120. Livestock - Exemption

§ 39-3-121. Agricultural and Livestock Products - Exemption

§ 39-3-122. Agricultural Equipment Used in Production of Agricultural Products - Exemption

§ 39-3-123. Works of Art, Literary Materials, and Artifacts - on Loan - Exemption - Limitations - Definitions

§ 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

§ 39-3-126. Horticultural Improvements - Exemption - Limitation - Exception

§ 39-3-127. County Fair Property - Exemption - Limitation

§ 39-3-127.5. Qualifying Business Entities - Participation in Federal Tax Credit Transactions - Exemption - Requirements - Definitions

§ 39-3-128. Exempt Property Listed and Valued

§ 39-3-129. Proportional Valuation - Exempt Property

§ 39-3-130. Change in Tax Status of Property - Effective Date - Tax Liability

§ 39-3-131. Entire Property Becomes Tax-Exempt

§ 39-3-132. Portion of Property Becomes Tax-Exempt

§ 39-3-133. Payment of Property Taxes Extinguishes Lien

§ 39-3-134. Condemnation by Tax-Exempt Agency - Duties of Treasurer

§ 39-3-137. Organizations With Tax-Exempt Status - Forgiveness of Taxes Owed