C.R.S. Section 39-3-106
Property

  • religious purposes
  • exemption
  • legislative declaration

(1)

Property, real and personal, which is owned and used solely and exclusively for religious purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax.

(2)

In order to guide members of the public and public officials alike in the making of their day-to-day decisions, to provide for a consistent application of the laws, and to assist in the avoidance of litigation, the general assembly hereby finds and declares that religious worship has different meanings to different religious organizations; that the constitutional guarantees regarding establishment of religion and the free exercise of religion prevent public officials from inquiring as to whether particular activities of religious organizations constitute religious worship; that many activities of religious organizations are in the furtherance of the religious purposes of such organizations; that such religious activities are an integral part of the religious worship of religious organizations; and that activities of religious organizations which are in furtherance of their religious purposes constitute religious worship for purposes of section 5 of article X of the Colorado constitution. This legislative finding and declaration shall be entitled to great weight in any and every court.

(3)

For the purpose of claiming an exemption pursuant to this section, property that is owned and used by a charitable trust that is exempt from taxation under section 501 (c)(3) of the federal “Internal Revenue Code of 1986”, as amended, shall be treated the same as property that is owned and used by any other type of nonprofit organization.

Source: Section 39-3-106 — Property - religious purposes - exemption - legislative declaration, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

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
39‑3‑115
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
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
39‑3‑137
Organizations with tax-exempt status - forgiveness of taxes owed
39‑3‑138
EV supply equipment - exemption
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
Green check means up to date. Up to date

Current through Fall 2024

§ 39-3-106’s source at colorado​.gov