C.R.S. Section 39-3-126.5
Mobile homes

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