Colorado § 39-3-139 - Property tax relief for communication services deployment - legislative declaration - definitions.

§ 39-3-139. Property tax relief for communication services deployment - legislative declaration - definitions.

(1) The general assembly finds and declares that:

(a) The intended purpose of the tax relief created in this section is to encourage the deployment of communication services infrastructure throughout the state, particularly in rural, unserved, and underserved areas, and to create incentives for investments in new communication services infrastructure in addition to incentives already created by other state or federal law;

(b) Financial incentives in the form of tax relief are necessary to attract investment and free up resources for communication services deployment, particularly in areas that have been designated as unserved or underserved. The incentives can be particularly effective when offered at the local level by counties that have the authority to approve the relief based on specific criteria.

(c) Providing tax relief stimulates economic development in the state and supports the expansion of essential communication services to unserved and underserved areas; and

(d) Wireless telecommunications technologies, while seemingly independent, critically rely on forms of broadband like fiber and landline networks for essential functions, such as backhaul, which connects cell towers to the internet backbone and which is often performed by nonwireless providers. Therefore, the policies that impact broadband infrastructure must consider the interconnectedness of all technologies, including the dependence of wireless telecommunications on the broader ecosystem, to ensure effective and comprehensive wireless and broadband access for all Coloradans.

(2) As used in this section, unless the context otherwise requires:

(a) "County" means a county or a city and county.

(b) (I) "Qualified communication services facility" means any facility, infrastructure, equipment, or other real or personal property used in the provision of fixed broadband or mobile broadband internet access service, as defined by the federal communications commission, and includes, but is not limited to:

(A) Asynchronous transfer mode switches;

(B) Digital subscriber line access multiplexers;

(C) Routers;

(D) Servers;

(E) Multiplexers;

(F) Fiber optics; and

(G) Any related equipment.

(II) "Qualified communication services facility" includes any infrastructure or equipment used to provide fixed or mobile wireless broadband internet access service, including, but not limited to, macro cell towers and microcell towers.

(c) "Underserved area" means a geographic area in which broadband internet access service is not available from more than one provider at speeds meeting or exceeding the minimum broadband benchmarks established by the federal communications commission for fixed broadband or mobile broadband. A county shall determine whether an area is underserved by reference to the federal communications commission broadband coverage maps available as of January 1 in the calendar year in which the county and the taxpayer negotiate an incentive payment or credit.

(d) "Unserved area" means a geographic area in which broadband internet access service is not available from any provider at speeds meeting or exceeding the minimum broadband benchmarks established by the federal communications commission for fixed broadband and mobile broadband. A county shall determine whether an area is unserved by reference to the federal communications commission broadband coverage maps available as of January 1 in the calendar year in which the county and the taxpayer negotiate an incentive payment or credit.

(3) (a) Notwithstanding any law to the contrary, a county may negotiate an incentive payment or credit with a taxpayer that establishes or expands a qualified communication services facility in the county if the facility serves an unserved or underserved area.

(b) The burden is on a taxpayer seeking tax relief to demonstrate, to the satisfaction of the county, that the area to be served by the proposed investment is an unserved or underserved area. The taxpayer shall rely on the federal communications commission broadband coverage maps available as of January 1 in the calendar year in which the county and the taxpayer negotiate an incentive payment or credit to make the determination.

(c) A county shall not negotiate an incentive payment or credit that exceeds the amount of the taxes levied by the county upon the taxable real property or business personal property located at or within the qualified communication services facility for the current property tax year.

(4) A county shall exercise the authority granted under this section in a nondiscriminatory, nonexclusive, and competitively neutral manner. To the extent that a county awards an incentive payment or credit under this section, the county shall award subsequent incentive payments or credits under similar terms and conditions as the initial award and based on a proportionate level of investment in a qualified communication services facility in the county.

(5) A county that negotiates an agreement pursuant to this section shall inform any municipality, special district as defined in section 32-1-103, and school district in which the qualified communication services facility will be established or expanded of the negotiations with the taxpayer.

(6) A county may adjust the amount of its tax levy authorized pursuant to section 29-1-301 or pursuant to a county home rule charter, whichever is applicable, by an additional amount that does not exceed the total amount of annual incentive payments or credits that the county makes.

Source: L. 2025: Entire section added, (HB 25-1080), ch. 317, p. 1653, § 1, effective August 6.

PART 2

PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS AND DISABLED VETERANS