Article
Tax Deferral for the Elderly & Military Personnel
- C.R.S. § 39-3.5-101— Definitions
- C.R.S. § 39-3.5-102— Deferral of tax on homestead
- C.R.S. § 39-3.5-103— Property entitled to deferral
- C.R.S. § 39-3.5-103.5— State treasurer
- C.R.S. § 39-3.5-104— Claim form
- C.R.S. § 39-3.5-105— Listing of tax-deferred property
- C.R.S. § 39-3.5-105.5— Loan of state money to taxpayers
- C.R.S. § 39-3.5-105.7— Prior deferrals to be treated as loans
- C.R.S. § 39-3.5-106— State treasurer to pay county treasurer an amount equivalent to deferred taxes
- C.R.S. § 39-3.5-107— Repayment of loans
- C.R.S. § 39-3.5-108— Notice to taxpayer regarding duty to claim deferral annually
- C.R.S. § 39-3.5-109— Failure to receive notices
- C.R.S. § 39-3.5-110— Events requiring repayment of loans
- C.R.S. § 39-3.5-111— Time for payment
- C.R.S. § 39-3.5-112— Election by spouse to continue tax deferral
- C.R.S. § 39-3.5-113— Voluntary repayment of loans for deferred tax
- C.R.S. § 39-3.5-115— Limitations on effect of article
- C.R.S. § 39-3.5-119— Release of information identifying individuals claiming deferral