C.R.S. Section 39-3-122
Agricultural equipment used in production of agricultural products

  • CEA facilities
  • exemption
  • definition

(1)

Agricultural equipment that is used on any farm or ranch in the production of agricultural products is exempt from the levy and collection of property tax.

(2)

On and after January 1, 2023, but prior to January 1, 2028, agricultural equipment that is used in any CEA facility is exempt from the levy and collection of property tax.

(3)

On and after January 1, 2024, but before January 2, 2029, personal property is exempted from the levy and collection of property tax if the property is machinery or equipment that is part of a solar energy generating system that is used for agrivoltaics, and if the property:

(a)

Incorporates novel designs, technologies, or configurations that significantly expand the potential for agricultural activities, including by:

(I)

Elevating the bottom edge height of the panels at least six feet above the ground;

(II)

Utilizing translucent panels or panels with tubular or other innovative panel geometry that supports agrivoltaics;

(III)

Incorporating alternative solar tracking algorithms that are tailored to optimize vegetative growth;

(IV)

Incorporating extended row or panel spacing in a manner that enables agricultural activities;

(V)

Incorporating modified wire management systems that support livestock, including raising, lowering, or burying wiring;

(VI)

Incorporating innovative photovoltaic racking structures, including tensioned wire racking systems, suspension-based systems, or other dynamic photovoltaic racking systems or arrangements;

(VII)

Incorporating agricultural infrastructure that is typically found on a farm or ranch operation, such as agricultural fences, water sources and distribution, water troughs and tanks, corrals, livestock pens, or produce handling equipment; or

(VIII)

Incorporating agricultural structures that are typically found on an agricultural operation, such as a tractor shed, a barn, or structures for equipment storage, produce washing, storage, processing, or chilling and packaging;

(b)

Is constructed in a manner that minimizes soil compaction underneath and in between panels; and

(c)

Is constructed to incorporate design strategies that are planned with the intent to minimize the negative environmental impact of photovoltaic energy production facilities on ecosystems, native vegetation, state and federally listed species, wildlife migration corridors, and the species, habitats, and ecosystems of greatest conservation need.

(4)

As used in this section, “agrivoltaics” has the meaning set forth in section 35-1-114 (4)(a).

Source: Section 39-3-122 — Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition, 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

§ 39-3-122’s source at colorado​.gov