C.R.S. Section 39-5-104.7
Valuation of real and personal property that produces alternating current electricity from a renewable energy source

(1)

Intentionally left blank —Ed.

(a)

Except as provided in paragraph (b) of this subsection (1), on and after January 1, 2008, all real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source shall be valued by the assessor in the county where the property is located in accordance with valuation procedures developed by the administrator.

(b)

The valuation requirements specified in paragraph (a) of this subsection (1) shall not apply to small or low impact hydroelectric energy facilities, geothermal energy facilities, biomass energy facilities, solar energy facilities, or wind energy facilities, as those terms are defined in section 39-4-101.

(2)

In developing the valuation procedures specified in subsection (1)(a) of this section:

(a)

Except as set forth in subsection (2)(b) of this section, the administrator shall utilize the procedures adopted for determining the actual value of a renewable energy facility as specified in section 39-4-102 (1)(e); and

(b)

For a facility that would qualify as a solar energy facility as defined in section 39-4-101 (3.5) but it generates and delivers less than two megawatts of energy, the administrator shall utilize the procedures for determining the actual value of a solar energy facility as specified in section 39-4-102 (1.5) for property tax years commencing on or after January 1, 2021.

(3)

A taxpayer shall notify the taxpayer’s county assessor when the taxpayer installs real and personal property used to produce two megawatts or less of alternating current electricity from a renewable energy source; except that, if the taxpayer obtains a building permit under the jurisdiction of a local government for the installation, the notification required in this subsection (3) shall not be necessary.

Source: Section 39-5-104.7 — Valuation of real and personal property that produces alternating current electricity from a renewable energy source, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39‑5‑101
Duties of assessor 39‑5‑102
When schedules required - nonresident owners listed 39‑5‑103
Property described 39‑5‑103.5
Maps of parcels of land in the county 39‑5‑104
Valuation of property 39‑5‑104.5
Valuation of personal property 39‑5‑104.7
Valuation of real and personal property that produces alternating current electricity from a renewable energy source 39‑5‑105
Improvements - water rights - valuation 39‑5‑106
Purchase of state land 39‑5‑107
Personal property schedule 39‑5‑108
Schedule sent to taxpayer - return 39‑5‑108.5
Furnished residential real property rental advertisements - information to be provided to the assessor - legislative declaration 39‑5‑110
Property brought into state after assessment date - removal before next assessment date 39‑5‑113
Movable equipment - apportionment of value 39‑5‑113.3
Oil and gas drilling rigs - apportionment of value 39‑5‑113.5
Works of art - apportionment of value 39‑5‑114
Unclassified property shown on schedule 39‑5‑115
Taxpayer to furnish information - affidavit on mineral leases 39‑5‑116
Failure to file schedule - failure to fully and completely disclose 39‑5‑117
Property improvements destroyed after assessment date 39‑5‑118
Failure to receive schedule - validity of valuation 39‑5‑119
Refusal to answer - court order 39‑5‑120
Tax schedules endorsed and filed - availability for inspection 39‑5‑121
Notice of valuation - legislative declaration - definition - repeal 39‑5‑121.5
Valuation - inspection of data by taxpayers 39‑5‑122
Taxpayer’s remedies to correct errors 39‑5‑122.7
Alternate protest and appeal procedure for specified counties 39‑5‑123
Abstract of assessment or amended abstract of assessment 39‑5‑124
Property tax administrator to examine abstract 39‑5‑125
Omission - correction of errors 39‑5‑126
Wrongful return by assessor 39‑5‑127
Correction of assessments 39‑5‑128
Certification of valuation for assessment - repeal 39‑5‑129
Delivery of tax warrant - public inspection 39‑5‑130
Informality not to invalidate 39‑5‑132
Assessment and taxation of new construction 39‑5‑133
2011 modification of statutory definition of “agricultural land” - TABOR election - adjustment of district mill levy 39‑5‑134
Controlled environment agricultural facility - valuation - affidavit - definition - repeal 39‑5‑201
Legislative declaration 39‑5‑202
Taxation of mobile homes - effective date 39‑5‑203
Mobile homes - determination of value 39‑5‑204
Notification concerning mobile homes in a county for part of a year 39‑5‑205
Relocation of a mobile home - collection of taxes
Green check means up to date. Up to date

Current through Fall 2024

§ 39-5-104.7’s source at colorado​.gov