Article

Exemptions

C.R.S. § 39-3-101— Legislative declaration
C.R.S. § 39-3-102— Household furnishings
C.R.S. § 39-3-103— Personal effects
C.R.S. § 39-3-104— Ditches, canals, and flumes
C.R.S. § 39-3-105— Public libraries
C.R.S. § 39-3-106— Property
C.R.S. § 39-3-106.5— Tax-exempt property
C.R.S. § 39-3-107— Property
C.R.S. § 39-3-108— Property
C.R.S. § 39-3-108.5— Property
C.R.S. § 39-3-109— Residential property
C.R.S. § 39-3-110— Property
C.R.S. § 39-3-111— Property
C.R.S. § 39-3-111.5— Property
C.R.S. § 39-3-112— Residential property
C.R.S. § 39-3-112.5— Residential property
C.R.S. § 39-3-113— Residential property
C.R.S. § 39-3-113.5— Property acquired by nonprofit housing provider for low-income housing
C.R.S. § 39-3-114— Burden
C.R.S. § 39-3-115— Statutes not applicable
C.R.S. § 39-3-116— Combination use of property
C.R.S. § 39-3-117— Cemeteries
C.R.S. § 39-3-118— Intangible personal property
C.R.S. § 39-3-118.5— Business personal property
C.R.S. § 39-3-118.7— Community solar garden
C.R.S. § 39-3-119— Inventories
C.R.S. § 39-3-119.5— Personal property
C.R.S. § 39-3-120— Livestock
C.R.S. § 39-3-121— Agricultural and livestock products
C.R.S. § 39-3-122— Agricultural equipment used in production of agricultural products
C.R.S. § 39-3-123— Works of art, literary materials, and artifacts
C.R.S. § 39-3-124— Property used by state entity
C.R.S. § 39-3-126— Horticultural improvements
C.R.S. § 39-3-126.5— Mobile homes
C.R.S. § 39-3-127— County fair property
C.R.S. § 39-3-127.5— Qualifying business entities
C.R.S. § 39-3-127.7— Community land trust property
C.R.S. § 39-3-128— Exempt property listed and valued
C.R.S. § 39-3-129— Proportional valuation
C.R.S. § 39-3-130— Change in tax status of property
C.R.S. § 39-3-131— Entire property becomes tax-exempt
C.R.S. § 39-3-132— Portion of property becomes tax-exempt
C.R.S. § 39-3-133— Payment of property taxes extinguishes lien
C.R.S. § 39-3-134— Condemnation by tax-exempt agency
C.R.S. § 39-3-137— Organizations with tax-exempt status
C.R.S. § 39-3-138— EV supply equipment
C.R.S. § 39-3-201— Legislative declaration
C.R.S. § 39-3-202— Definitions
C.R.S. § 39-3-203— Property tax exemption
C.R.S. § 39-3-204— Notice of property tax exemption
C.R.S. § 39-3-205— Exemption applications
C.R.S. § 39-3-206— Notice to individuals returning incomplete or nonqualifying exemption applications
C.R.S. § 39-3-207— Reporting of exemptions
C.R.S. § 39-3-208— Auditing of property tax exemption program
C.R.S. § 39-3-209— State expenditure for property tax exemptions
C.R.S. § 39-3-210— Reporting of property tax revenue reductions