Colorado § 39-3.5-101 - Definitions.

§ 39-3.5-101. Definitions.

As used in this article 3.5, unless the context otherwise requires:

(1) "Homestead" means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure and an owner-occupied mobile home.

(1.5) "Mobile home" means any wheeled vehicle, exceeding either eight feet in width or thirty-two feet in length, excluding towing gear and bumpers, without motive power, which is designed and commonly used for occupancy by persons for residential purposes, in either temporary or permanent locations, and which may be drawn over the public highways by a motor vehicle.

(1.8) "Person called into military service" means a member of the Army National Guard of the United States, the Army reserve, the Naval reserve, the Marine Corps reserve, the Air National Guard of the United States, the Air Force reserve, or the Coast Guard reserve who has been ordered to active duty pursuant to 10 U.S.C. sec. 12301 (a) or 12302 for a period of more than thirty consecutive days in a time of war or national emergency declared by the congress or the president of the United States. "Active duty" includes any period during which a person called into military service is absent from duty on account of sickness, wounds, leave, or other lawful cause.

(2) "Real property taxes" means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable by law at the annual real estate tax sale, and includes special assessments and all other charges which are recoverable by law at the personal property tax sale of a mobile home, as provided in section 39-10-111.

(2.5) Repealed.

(3) "Tax-deferred property" means the property upon which real property taxes are deferred pursuant to this article.

(3.5) Repealed.

(4) "Taxpayer" means a person who has filed or whose guardian, conservator, or attorney-in-fact has filed a claim for deferral pursuant to this article or persons who have jointly filed a claim for deferral under this article.

Source: L. 78: Entire article added, p. 471, § 1, effective February 28, 1979. L. 79: (1) and (4) amended, p. 1411, § 1, effective January 1, 1980. L. 88: (1) and (2) amended and (1.5) added, p. 1283, § 9, effective January 1, 1989. L. 2003: (1.8) added, p. 2112, § 1, effective May 22. L. 2021: IP amended and (3.5) added, (SB 21-293), ch. 301, p. 1808, § 5, effective June 23. L. 2022: (2.5) added, (SB 22-220), ch. 388, p. 2759, § 1, effective June 7. L. 2024: (3.5) amended, (SB 24-233), ch. 171, p. 923, § 10, effective October 1 (see editor's note). L. 2025: (2.5) and (3.5) repealed, (SB 25-261), ch. 425, p. 2411, § 1, effective July 1.

Editor's note: Section 18 of chapter 1, (HB 24B-1001), Session Laws of Colorado 2024, Second Extraordinary Session, amended section 14 of chapter 171, (SB 24-233), Session Laws of Colorado 2024, to change the effective date of SB 24-233 to October 1, 2024, if both an initiative that reduces valuations for assessment and an initiative that requires voter approval for retaining property tax revenue that exceeds a limit are withdrawn pursuant to section 1-40-134, C.R.S., from the statewide ballot for the general election held on November 5, 2024. On September 4, 2024, the secretary of state announced both an initiative that reduces valuations for assessment and an initiative that requires voter approval for retaining property tax revenue that exceeds a limit were withdrawn from the 2024 general election ballot.