Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-3-122

Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition

Official textolls.infolast amended 2024

# (1)

Agricultural equipment that is used on any farm or ranch in the production of agricultural products is exempt from the levy and collection of property tax.

# (2)

On and after January 1, 2023, agricultural equipment that is used in any CEA facility or greenhouse is exempt from the levy and collection of property tax.

# (3)

On and after January 1, 2024, but before January 2, 2029, personal property is exempted from the levy and collection of property tax if the property is machinery or equipment that is part of a solar energy generating system that is used for agrivoltaics, and if the property:

# (a)

Incorporates novel designs, technologies, or configurations that significantly expand the potential for agricultural activities, including by: (I) Elevating the bottom edge height of the panels at least six feet above the ground; (II) Utilizing translucent panels or panels with tubular or other innovative panel geometry that supports agrivoltaics; (III) Incorporating alternative solar tracking algorithms that are tailored to optimize vegetative growth; (IV) Incorporating extended row or panel spacing in a manner that enables agricultural activities; (V) Incorporating modified wire management systems that support livestock, including raising, lowering, or burying wiring; (VI) Incorporating innovative photovoltaic racking structures, including tensioned wire racking systems, suspension-based systems, or other dynamic photovoltaic racking systems or arrangements; (VII) Incorporating agricultural infrastructure that is typically found on a farm or ranch operation, such as agricultural fences, water sources and distribution, water troughs and tanks, corrals, livestock pens, or produce handling equipment; or (VIII) Incorporating agricultural structures that are typically found on an agricultural operation, such as a tractor shed, a barn, or structures for equipment storage, produce washing, storage, processing, or chilling and packaging;

# (b)

Is constructed in a manner that minimizes soil compaction underneath and in between panels; and (c) Is constructed to incorporate design strategies that are planned with the intent to minimize the negative environmental impact of photovoltaic energy production facilities on ecosystems, native vegetation, state and federally listed species, wildlife migration corridors, and the species, habitats, and ecosystems of greatest conservation need.

# (4)

As used in this section, agrivoltaics has the meaning set forth in section 35-1-114 (4)(a). Source: L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. L. 2022: Entire section amended, (HB 22-1301), ch. 198, p. 1322, § 2, effective August 10. L. 2023: (2) amended, (SB 23-204), ch. 182, p. 890, § 1, effective August 7; (3) and (4) added, (SB 23-092), ch. 218, p. 1131, § 5, effective August 7. L. 2024, 2nd Ex. Sess.: (2) amended, (HB 24B-1003), ch. 2, p. 25, § 2, effective November 28. Editor's note: This section is similar to former § 39-3-101 (1)(n) as it existed prior to 1989.

Amendment history

L. 89: Entire article R&RE, p. 1477, § 1, effective April 23. L. 2022: Entire section amended, (HB 22-1301), ch. 198, p. 1322, § 2, effective August 10. L. 2023: (2) amended, (SB 23-204), ch. 182, p. 890, § 1, effective August 7; (3) and (4) added, (SB 23-092), ch. 218, p. 1131, § 5, effective August 7. L. 2024, 2nd Ex. Sess.: (2) amended, (HB 24B-1003), ch. 2, p. 25, § 2, effective November 28.

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