Property Exempt from Taxation | Midpage

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Colorado Revised Statutes (C.R.S.)

Part 1

Property Exempt from Taxation

39-3-101Legislative declaration - presumption of charitable purpose.39-3-102Household furnishings - exemption.39-3-103Personal effects - exemption.39-3-104Ditches, canals, and flumes - exemption.39-3-105Public libraries - governments - school districts - exemption.39-3-106Property - religious purposes - exemption - legislative declaration.39-3-106.5Tax-exempt property - incidental use - exemption - limitations.39-3-107Property - not-for-profit schools - exemption.39-3-108Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations.39-3-108.5Property - community corrections facility - exemption.39-3-109Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations.39-3-110Property - integral part of child care center - charitable purposes - exemption - limitations.39-3-111Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations.39-3-111.5Property - health-care services - charitable purposes - exemption - limitations.39-3-112Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions.39-3-112.5Residential property - homeless - charitable purposes - exempt - limitations.39-3-113Residential property - while being constructed - charitable purposes - exemption - limitations.39-3-113.5Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions.39-3-114Burden - claim for charitable exemption.39-3-114.5Charitable exemption - owner claiming federal tax credit - fee in lieu of school district tax. (Repealed)39-3-115Statutes not applicable.39-3-116Combination use of property - charitable, religious, and educational purposes - exemption - limitations.39-3-117Cemeteries - not-for-profit - exemption.39-3-118Intangible personal property - exemption.39-3-118.5Business personal property - exemption - exemption authority for local governments.39-3-118.7Community solar garden - partial business personal property tax exemption - definitions.39-3-119Inventories - materials and supplies - held for consumption or primarily for sale - exemption.39-3-119.5Personal property - exemption - reimbursement to local governments - legislative declaration - definitions.39-3-120Livestock - exemption.39-3-121Agricultural and livestock products - exemption.39-3-122Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition.39-3-123Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions.39-3-124Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption - definitions.39-3-125Church property - used as residence - exemption - limitation. (Repealed)39-3-126Horticultural improvements - exemption - limitation - exception.39-3-126.5Mobile homes - low-value - exemption - legislative declaration - definition.39-3-127County fair property - exemption - limitation.39-3-127.5Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions.39-3-127.7Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions.39-3-128Exempt property listed and valued.39-3-129Proportional valuation - exempt property.39-3-130Change in tax status of property - effective date - tax liability.39-3-131Entire property becomes tax-exempt.39-3-132Portion of property becomes tax-exempt.39-3-133Payment of property taxes extinguishes lien.39-3-134Condemnation by tax-exempt agency - duties of treasurer.39-3-135Taxation of exempt property - taxes not to become lien. (Repealed)39-3-136Legislative declaration - taxation of exempt property - possessory interests. (Repealed)39-3-137Organizations with tax-exempt status - forgiveness of taxes owed.39-3-138EV supply equipment - exemption.39-3-139Property tax relief for communication services deployment - legislative declaration - definitions.