Colorado § 39-2-131 - Function of the committee - notice of proposed changes - property tax materials - definition.

§ 39-2-131. Function of the committee - notice of proposed changes - property tax materials - definition.

(1) (a) It is said committee's function and it shall have and exercise the authority, prior to publication, to review:

(I) Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103 (5)(a) and pursuant to section 39-2-109 (1)(k); and

(II) Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section 39-2-109 (1)(d).

(b) Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section 39-9-103 (10).

(2) Repealed.

(3) (a) At least two weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials in accordance with subsection (1)(a) of this section, the property tax administrator shall publish notice that includes:

(I) The date, time, and place of the hearing; and

(II) The proposed changes to the property tax materials.

(b) As used in this subsection (3), "property tax materials" means the manuals, appraisal procedures, instructions, and guidelines that the administrator prepares and publishes under the authority conferred by section 39-2-109 (1)(e) and (1)(k).

Source: L. 76: Entire section added, p. 756, § 6, effective July 1. L. 83: Entire section amended, p. 1483, § 6, effective April 22. L. 86: Entire section amended, p. 426, § 64, effective March 26. L. 90: (1) amended, p. 1699, § 27, effective June 9. L. 91: (1) amended, p. 1953, § 2, effective January 1, 1992. L. 93: (2) repealed, p. 1792, § 87, effective June 6. L. 2022: (3) added, (HB 22-1416), ch. 158, p. 997, § 2, effective August 10. L. 2026: (3)(b) amended, (SB 26-046), ch. 10, p. 43, § 7, effective August 12.

Exemptions

ARTICLE 3

Exemptions

PART 1

PROPERTY EXEMPT FROM TAXATION

39-3-101. Legislative declaration - presumption of charitable purpose.

39-3-102. Household furnishings - exemption.

39-3-103. Personal effects - exemption.

39-3-104. Ditches, canals, and flumes - exemption.

39-3-105. Public libraries - governments - school districts - exemption.

39-3-106. Property - religious purposes - exemption - legislative declaration.

39-3-106.5. Tax-exempt property - incidental use - exemption - limitations.

39-3-107. Property - not-for-profit schools - exemption.

39-3-108. Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations.

39-3-108.5. Property - community corrections facility - exemption.

39-3-109. Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations.

39-3-110. Property - integral part of child care center - charitable purposes - exemption - limitations.

39-3-111. Property - used by fraternal or veterans' organization - charitable purposes - exemption - limitations.

39-3-111.5. Property - health-care services - charitable purposes - exemption - limitations.

39-3-112. Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions.

39-3-112.5. Residential property - homeless - charitable purposes - exempt - limitations.

39-3-113. Residential property - while being constructed - charitable purposes - exemption - limitations.

39-3-113.5. Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions.

39-3-114. Burden - claim for charitable exemption.

39-3-114.5. Charitable exemption - owner claiming federal tax credit - fee in lieu of school district tax. (Repealed)

39-3-115. Statutes not applicable.

39-3-116. Combination use of property - charitable, religious, and educational purposes - exemption - limitations.

39-3-117. Cemeteries - not-for-profit - exemption.

39-3-118. Intangible personal property - exemption.

39-3-118.5. Business personal property - exemption - exemption authority for local governments.

39-3-118.7. Community solar garden - partial business personal property tax exemption - definitions.

39-3-119. Inventories - materials and supplies - held for consumption or primarily for sale - exemption.

39-3-119.5. Personal property - exemption - reimbursement to local governments - legislative declaration - definitions.

39-3-120. Livestock - exemption.

39-3-121. Agricultural and livestock products - exemption.

39-3-122. Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition.

39-3-123. Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions.

39-3-124. Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption - definitions.

39-3-125. Church property - used as residence - exemption - limitation. (Repealed)

39-3-126. Horticultural improvements - exemption - limitation - exception.

39-3-126.5. Mobile homes - low-value - exemption - legislative declaration - definition.

39-3-127. County fair property - exemption - limitation.

39-3-127.5. Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions.

39-3-127.7. Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions.

39-3-128. Exempt property listed and valued.

39-3-129. Proportional valuation - exempt property.

39-3-130. Change in tax status of property - effective date - tax liability.

39-3-131. Entire property becomes tax-exempt.

39-3-132. Portion of property becomes tax-exempt.

39-3-133. Payment of property taxes extinguishes lien.

39-3-134. Condemnation by tax-exempt agency - duties of treasurer.

39-3-135. Taxation of exempt property - taxes not to become lien. (Repealed)

39-3-136. Legislative declaration - taxation of exempt property - possessory interests. (Repealed)

39-3-137. Organizations with tax-exempt status - forgiveness of taxes owed.

39-3-138. EV supply equipment - exemption.

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

PART 2

PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS AND DISABLED VETERANS

39-3-201. Legislative declaration.

39-3-202. Definitions.

39-3-203. Property tax exemption - qualifications.

39-3-204. Notice of property tax exemption.

39-3-205. Exemption applications - penalty for providing false information - confidentiality.

39-3-206. Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies.

39-3-207. Reporting of exemptions - reimbursement to local governmental entities.

39-3-208. Auditing of property tax exemption program.

39-3-209. State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration.

39-3-210. Reporting of property tax revenue reductions - reimbursement of local governmental entities - definitions - local government backfill cash fund - creation - repeal. (Repealed)

39-3-211. Reporting of assessed value reductions - reimbursement of local governmental entities - local governmental entity backfill cash fund - creation - legislative declaration - definitions - repeal.

PART 1

PROPERTY EXEMPT FROM TAXATION