C.R.S. Section 39-3.5-105.5
Loan of state money to taxpayers


Upon approval by the state treasurer of a taxpayer’s application to participate in the property tax deferral program, the state treasurer shall make a loan to the taxpayer in the amount certified as deferred in the taxpayer’s certificate of deferral. The loan shall be disbursed to a county treasurer on behalf of the taxpayer pursuant to section 39-3.5-106 and shall be made from the moneys on deposit in the state treasury that are not immediately required to be disbursed.


Interest on a loan for property tax deferral shall accrue at the rate specified in section 39-3.5-105 (5). The interest shall accrue beginning May 1 of the calendar year in which the deferral is claimed until the date on which the loan is repaid.

Source: Section 39-3.5-105.5 — Loan of state money to taxpayers, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

Green check means up to date. Up to date

Current through Fall 2024

§ 39-3.5-105.5’s source at colorado​.gov