Colorado § 39-3.5-108 - Notice to taxpayer regarding duty to claim deferral annually.
Full text of Colorado Colorado Revised Statutes § 39-3.5-108 — Notice to taxpayer regarding duty to claim deferral annually., with citation guidance and answers to common questions.
§ 39-3.5-108. Notice to taxpayer regarding duty to claim deferral annually.
At the time the treasurer sends the annual property tax notice to any taxpayer who has claimed a deferral of property taxes in the previous calendar year, the treasurer shall enclose a deferral notice. The deferral notice must be substantially in the following form:
To: (name of taxpayer)
If you want to defer the collection of ad valorem property taxes on your homestead for the assessment year ending on December 31, ______, you must file a claim for deferral not later than April 1, ______, with the office of the county treasurer. Forms for filing the claims are available at the county treasurer's office.
If you fail to file your claim for deferral on or before April 1, ______, your real property taxes will be due and payable in accordance with the schedule set out in the enclosed notice.
If you change your permanent address at any time during the assessment year ending on December 31, ______, you must notify the county treasurer.
Source: L. 78: Entire article added, p. 474, § 1, effective February 28, 1979. L. 2022: Entire section amended, (SB 22-220), ch. 388, p. 2762, § 10, effective June 7. L. 2025: Entire section amended, (SB 25-261), ch. 425, p. 2415, § 9, effective July 1.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 39-3.5-108
What does Colorado Revised Statutes § 39-3.5-108 cover?
Section 39-3.5-108 ("Notice to taxpayer regarding duty to claim deferral annually.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 39-3.5-108?
A common citation format is "Colorado Revised Statutes § 39-3.5-108" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 39-3.5-108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.