C.R.S. Section 39-3-202
Definitions

As used in this part 2, unless the context otherwise requires:

(1)

“Division” means the division of veterans affairs in the department of military and veterans affairs.

(1.5)

“Exemption” means the property tax exemptions for qualifying seniors and qualifying veterans with a disability allowed by section 39-3-203.

(2)

Intentionally left blank —Ed.

(a)

“Owner-occupier” means an individual who:

(I)

Is an owner of record of residential real property that he or she occupies as his or her primary residence;

(II)

Is not an owner of record of the residential real property that he or she occupies as his or her primary residence, but is:

(A)

The spouse of an individual who is an owner of record of the residential real property and who also occupies the residential real property as his or her primary residence; or

(B)

The surviving spouse of an individual who was an owner of record of the residential real property and who occupied the residential real property with the surviving spouse as his or her primary residence until his or her death; or

(III)

Is not an owner of record of the residential real property that he or she occupies as his or her primary residence, only because the property has been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes and is the maker of the trust or a principal of the corporate partnership or other legal entity;

(IV)

Intentionally left blank —Ed.

(A)

Occupies residential real property as his or her primary residence; and

(B)

Is the spouse of a person who also occupies the residential real property, who is not the owner of record of the property only because the property has been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes, and who is the maker of the trust or a principal of the corporate partnership or other legal entity; and

(V)

Intentionally left blank —Ed.

(A)

Occupies residential real property as his or her primary residence; and

(B)

Is the surviving spouse of a person who occupied the residential real property with the surviving spouse until his or her death, who was not the owner of record of the property at the time of his or her death only because the property had been purchased by or transferred to a trust, a corporate partnership, or any other legal entity solely for estate planning purposes prior to his or her death, and who was the maker of the trust or a principal of the corporate partnership or other legal entity prior to his or her death.

(b)

“Owner-occupier” also includes any individual who, but for the confinement of the individual to a hospital, nursing home, or assisted living facility, would occupy residential real property as his or her primary residence and would meet one or more of the ownership criteria specified in paragraph (a) of this subsection (2), if the residential real property:

(I)

Is temporarily unoccupied; or

(II)

Is occupied by the spouse or a financial dependent of the individual.

(3)

“Owner of record” means an individual whose name appears on a valid recorded deed to residential real property as an owner of the property.

(3.3)

“Proof of qualifying veteran with a disability status” means documentary evidence from the United States department of veterans affairs that an individual is a qualifying veteran with a disability, as defined in subsection (3.5) of this section. The division shall develop guidelines that specify the documentary evidence from the United States department of veterans affairs that is required to establish proof of qualifying veteran with a disability status.

(3.5)

[Editor’s note:
This version of subsection (3.5) is effective unless (see editor’s note following this section).]
“Qualifying veteran with a disability” means an individual who has served on active duty in the United States armed forces, including a member of the Colorado National Guard who has been ordered into the active military service of the United States, has been separated therefrom under honorable conditions, and has either established a service-connected disability that has been rated by the United States department of veterans affairs as a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department, the United States department of homeland security, or the department of the Army, Navy, or Air Force.

(3.5)

[Editor’s note:
This version of subsection (3.5) takes effect only if (see editor’s note following this section).]
“Qualifying veteran with a disability” means an individual who has served on active duty in the United States armed forces, including a member of the Colorado National Guard who has been ordered into the active military service of the United States, has been separated therefrom under honorable conditions, and has either established a service-connected disability that has been rated by the United States department of veterans affairs as a one hundred percent permanent disability through disability retirement benefits pursuant to a law or regulation administered by the department, the United States department of homeland security, or the department of the Army, Navy, or Air Force or has individual unemployability status as determined by the United States department of veterans affairs.

(4)

“Surviving spouse” means an individual who was legally married to another individual at the time of the other individual’s death and who has not remarried.

Source: Section 39-3-202 — Definitions, 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

§ 39-3-202’s source at colorado​.gov