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Colorado Revised Statutes
Taxation
Exemptions
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Section
39-3-101
Legislative declaration - presumption of charitable purpose.
Section
39-3-102
Household furnishings - exemption.
Section
39-3-103
Personal effects - exemption.
Section
39-3-104
Ditches, canals, and flumes - exemption.
Section
39-3-105
Public libraries - governments - school districts - exemption.
Section
39-3-106
Property - religious purposes - exemption - legislative declaration.
Section
39-3-106.5
Tax-exempt property - incidental use - exemption - limitations.
Section
39-3-107
Property - not-for-profit schools - exemption.
Section
39-3-108
Property - nonresidential - health care facility - water company charitable purposes - exemption - limitations.
Section
39-3-108.5
Property - community corrections facility - exemption.
Section
39-3-109
Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations.
Section
39-3-110
Property - integral part of child care center - charitable purposes exemption - limitations.
Section
39-3-111
Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations.
Section
39-3-111.5
Property - health care services - charitable purposes - exemption limitations.
Section
39-3-112
Definitions - residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations.
Section
39-3-112.5
Residential property - homeless - charitable purposes - exempt limitations.
Section
39-3-113
Residential property - while being constructed - charitable purposes exemption - limitations.
Section
39-3-113.5
Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions.
Section
39-3-114
Burden - claim for charitable exemption.
Section
39-3-114.5
Charitable exemption - owner claiming federal tax credit - fee in lieu of school district tax. (Repealed)
Section
39-3-118.5
Business personal property - exemption.
Section
39-3-118.7
Community solar garden - partial business personal property tax exemption - definitions.
Section
39-3-119
Inventories - materials and supplies - held for consumption or primarily for sale - exemption.
Section
39-3-119.5
Personal property - exemption - definitions.
Section
39-3-124
Property used by state entity - installment sales or lease agreement lease-purchase or leveraged lease agreement - exemption.
Section
39-3-127.5
Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions.
Section
39-3-130
Change in tax status of property - effective date - tax liability.
Section
39-3-131
Entire property becomes tax-exempt.
Section
39-3-132
Portion of property becomes tax-exempt.
Section
39-3-133
Payment of property taxes extinguishes lien.
Section
39-3-134
Condemnation by tax-exempt agency - duties of treasurer.
Section
39-3-135
Taxation of exempt property - taxes not to become lien. (Repealed)
Section
39-3-136
Legislative declaration - taxation of exempt property - possessory interests. (Repealed)
Section
39-3-137
Organizations with tax-exempt status - forgiveness of taxes owed.
Section
39-3-201
Legislative declaration.
Section
39-3-202
Definitions.
Section
39-3-203
Property tax exemption - qualifications.
Section
39-3-204
Notice of property tax exemption.
Section
39-3-205
Exemption applications - penalty for providing false information confidentiality.
Section
39-3-206
Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies.
Section
39-3-207
Reporting of exemptions - reimbursement to local governmental entities.
Section
39-3-208
Auditing of property tax exemption program.
Section
39-3-209
State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration.