Colorado Code
Title 39 - Taxation
Article 3.5 - Tax Deferral for the Elderly and Military Personnel

§ 39-3.5-101. Definitions - As used in this article 3.5, unless the context otherwise...

§ 39-3.5-102. Deferral of Tax on Homestead - Qualifications - Filing of Claim - Source: L. 78: Entire article added, p. 472, § 1,...

§ 39-3.5-103. Property Entitled to Deferral - Source: L. 78: Entire article added, p. 472, § 1,...

§ 39-3.5-104. Claim Form - Contents - IMPORTANT NOTICE TO PROPERTY OWNER: YOU COULD LOSE YOUR PROPERTY...

§ 39-3.5-105. Listing of Tax-Deferred Property - Tax as Lien - Interest Accrual - Source: L. 78: Entire article added, p. 473, § 1,...

§ 39-3.5-105.5. Loan of State Moneys to Taxpayers - Source: L. 2002: Entire section added, p. 637, § 1,...

§ 39-3.5-105.7. Prior Deferrals to Be Treated as Loans - All deferred real property tax paid by the state treasurer...

§ 39-3.5-106. State Treasurer to Pay County Treasurer an Amount Equivalent to Deferred Taxes - Source: L. 78: Entire article added, p. 474, § 1,...

§ 39-3.5-107. Repayment of Loans - Release of Liens - Disposition of Payments - Source: L. 78: Entire article added, p. 474, § 1,...

§ 39-3.5-108. Notice to Taxpayer Regarding Duty to Claim Deferral Annually - At the time the treasurer sends the annual real property...

§ 39-3.5-109. Failure to Receive Notices - Failure to receive the notice provided for in this article...

§ 39-3.5-110. Events Requiring Repayment of Loans - Notice to State Treasurer - Source: L. 78: Entire article added, p. 475, § 1,...

§ 39-3.5-111. Time for Payment - Delinquencies - Source: L. 78: Entire article added, p. 475, § 1,...

§ 39-3.5-112. Election by Spouse to Continue Tax Deferral - Source: L. 78: Entire article added, p. 475, § 1,...

§ 39-3.5-113. Voluntary Repayment of Loans for Deferred Tax - Source: L. 78: Entire article added, p. 476, § 1,...

§ 39-3.5-115. Limitations on Effect of Article - Nothing in this article is intended to or shall be...

§ 39-3.5-119. Release of Information Identifying Individuals Claiming Deferral - Source: L. 2001: Entire section added, p. 296, § 1,...

§ 39-3.5-120. Expansion of Deferral Program - Consultation - Repeal - Source: L. 2021: Entire section added, (SB 21-293), ch. 301,...