C.R.S. Section 39-3-204
Notice of property tax exemption


No later than May 1, 2013, and no later than May 1 of each year thereafter in which an assessor sends a notice of valuation pursuant to section 39-5-121 (1)(a) that is not included with the tax bill, each assessor shall mail to each residential real property address in the assessor’s county notice of the exemption allowed by section 39-3-203 (1). As soon as practicable after January 1, 2014, and as soon as practicable after January 1 of each year thereafter, each county treasurer shall, at the treasurer’s discretion, mail or electronically send to each person whose name appears on the tax list and warrant as an owner of residential real property notice of the exemption allowed by section 39-3-203 (1). The treasurer must mail or electronically send the notice in each year on or before the date on which the treasurer mails the property tax statement for the previous property tax year pursuant to section 39-10-103. No later than May 1, 2008, and no later than each May 1 thereafter, each assessor also shall mail to each residential property address in the assessor’s county notice of the exemption allowed by section 39-3-203 (1.5). No later than May 1, 2007, the division shall mail to the residential property address of each person residing in the state who the division believes is a qualifying veteran with a disability notice of the exemption allowed by section 39-3-203 (1.5) for the 2007 property tax year. However, the sending of notice to a person by the division does not constitute a determination that the person sent notice is entitled to an exemption. The notice must be in a form prescribed by the administrator, who shall consult with the division before prescribing the form of the notice of the exemption allowed by section 39-3-203 (1.5), and must include a statement of the eligibility criteria for the exemptions, instructions for obtaining an exemption application, and, for applications for exemptions for property tax years commencing on or after January 1, 2024, instructions for obtaining proof of qualifying veteran with a disability status. To reduce mailing costs, an assessor may coordinate with the treasurer of the same county to include notice with the tax statement for the previous property tax year mailed pursuant to section 39-10-103 or may include notice with the notice of valuation mailed pursuant to section 39-5-121 (1)(a).

Source: Section 39-3-204 — Notice of property tax exemption, 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

§ 39-3-204’s source at colorado​.gov