Colorado Code
Article 3 - Exemptions
Part 1 - Property Exempt From Taxation

§ 39-3-101. Legislative Declaration - Presumption of Charitable Purpose - The general assembly recognizes that only the judiciary may make...

§ 39-3-102. Household Furnishings - Exemption - Source: L. 89: Entire article R&RE, p. 1470, § 1,...

§ 39-3-103. Personal Effects - Exemption - Personal effects which are not used for the production of...

§ 39-3-104. Ditches, Canals, and Flumes - Exemption - Ditches, canals, and flumes which are owned and used by...

§ 39-3-105. Public Libraries - Governments - School Districts - Exemption - Property, real and personal, of public libraries and of the...

§ 39-3-106. Property - Religious Purposes - Exemption - Legislative Declaration - Source: L. 89: Entire article R&RE, p. 1471, § 1,...

§ 39-3-106.5. Tax-Exempt Property - Incidental Use - Exemption - Limitations - (1.5) Notwithstanding the provisions of subsection (1) of this section,...

§ 39-3-107. Property - Not-for-Profit Schools - Exemption - Property, real and personal, which is owned and used solely...

§ 39-3-108. Property - Nonresidential - Health-Care Facility - Water Company - Charitable Purposes - Exemption - Limitations - (1.3) Nonresidential property that is owned and used solely and...

§ 39-3-108.5. Property - Community Corrections Facility - Exemption - Source: L. 93: Entire section added, p. 614, § 2,...

§ 39-3-109. Residential Property - Integral Part of Tax-Exempt Entities - Charitable Purposes - Exemption - Limitations - (2.5) No requirement shall be imposed that use of property...

§ 39-3-110. Property - Integral Part of Child Care Center - Charitable Purposes - Exemption - Limitations - (1.5) No requirement shall be imposed that use of property...

§ 39-3-111. Property - Used by Fraternal or Veterans' Organization - Charitable Purposes - Exemption - Limitations - Property, real and personal, which is owned and used solely...

§ 39-3-111.5. Property - Health-Care Services - Charitable Purposes - Exemption - Limitations - Source: L. 91: Entire section added, p. 1956, § 3,...

§ 39-3-112. Definitions - Residential Property - Orphanage - Low-Income Elderly or Individuals With Disabilities - Homeless or Abused - Low-Income Households - Charitable Purposes - Exemption - Limitations - (B.5) For property tax years commencing on or after January...

§ 39-3-112.5. Residential Property - Homeless - Charitable Purposes - Exempt - Limitations - Source: L. 91: Entire section added, p. 1959, § 6,...

§ 39-3-113. Residential Property - While Being Constructed - Charitable Purposes - Exemption - Limitations - Property, real and personal, which is owned and used solely...

§ 39-3-113.5. Property Acquired by Nonprofit Housing Provider for Low-Income Housing - Use for Charitable Purposes - Exemption - Limitations - Definitions - Source: L. 2011: Entire section added, (HB 11-1241), ch. 248,...

§ 39-3-114. Burden - Claim for Charitable Exemption - The burden shall be on the owner and operator of...

§ 39-3-115. Statutes Not Applicable - Nothing in sections 39-3-106 to 39-3-114 shall apply to parts...

§ 39-3-116. Combination Use of Property - Charitable, Religious, and Educational Purposes - Exemption - Limitations - Source: L. 89: Entire article R&RE, p. 1476, § 1,...

§ 39-3-117. Cemeteries - Not-for-Profit - Exemption - Cemeteries not used or held for private or corporate profit...

§ 39-3-118. Intangible Personal Property - Exemption - Intangible personal property shall be exempt from the levy and...

§ 39-3-118.5. Business Personal Property - Exemption - Exemption Authority for Local Governments - Source: L. 95: Entire section added, p. 1213, § 1,...

§ 39-3-118.7. Community Solar Garden - Partial Business Personal Property Tax Exemption - Definitions - Source: L. 2014: Entire section added, (HB 14-1101), ch. 172,...

§ 39-3-119. Inventories - Materials and Supplies - Held for Consumption or Primarily for Sale - Exemption - Inventories of merchandise and materials and supplies that are held...

§ 39-3-119.5. Personal Property - Exemption - Reimbursement to Local Governments - Legislative Declaration - Definitions - Source: L. 96: Entire section added, p. 1847, § 1,...

§ 39-3-120. Livestock - Exemption - Livestock shall be exempt from the levy and collection of...

§ 39-3-121. Agricultural and Livestock Products - Exemption - Agricultural and livestock products shall be exempt from the levy...

§ 39-3-122. Agricultural Equipment Used in Production of Agricultural Products - Exemption - Agricultural equipment which is used on any farm or ranch...

§ 39-3-123. Works of Art, Literary Materials, and Artifacts - on Loan - Exemption - Limitations - Definitions - Source: L. 89: Entire article R&RE, p. 1477, § 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 - Source: L. 89: Entire article R&RE, p. 1477, § 1,...

§ 39-3-126. Horticultural Improvements - Exemption - Limitation - Exception - Any increase in value of privately owned lands resulting from...

§ 39-3-127. County Fair Property - Exemption - Limitation - Property, real and personal, of any association duly organized pursuant...

§ 39-3-127.5. Qualifying Business Entities - Participation in Federal Tax Credit Transactions - Exemption - Requirements - Definitions - Source: L. 2014: Entire section added, (HB 14-1349), ch. 230,...

§ 39-3-128. Exempt Property Listed and Valued - It is the duty of the assessor to list, appraise,...

§ 39-3-129. Proportional Valuation - Exempt Property - Source: L. 89: Entire article R&RE, p. 1478, § 1,...

§ 39-3-130. Change in Tax Status of Property - Effective Date - Tax Liability - Source: L. 89: Entire article R&RE, p. 1479, § 1,...

§ 39-3-131. Entire Property Becomes Tax-Exempt - Whenever any property which was previously taxable becomes exempt from...

§ 39-3-132. Portion of Property Becomes Tax-Exempt - Whenever only a portion of a parcel, tract, or lot...

§ 39-3-133. Payment of Property Taxes Extinguishes Lien - Payment to the treasurer of prorated property taxes for the...

§ 39-3-134. Condemnation by Tax-Exempt Agency - Duties of Treasurer - In all cases where an entire property, or a portion...

§ 39-3-137. Organizations With Tax-Exempt Status - Forgiveness of Taxes Owed - Source: L. 2008: Entire section added, p. 457, § 1,...