Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-3-131
Entire property becomes tax-exempt
Whenever any property which was previously taxable becomes exempt from the levy and collection of property tax, the treasurer shall accept payment of property taxes levied on such property for the current taxable year. The amount of such property taxes shall be calculated on the basis of the property tax levy on such property in the preceding taxable year and prorated to the date upon which title to such property was conveyed. Source: L. 89: Entire article R&RE, p. 1479, § 1, effective April 23. Editor's note: This section is similar to former § 39-3-108 as it existed prior to 1989.
Amendment history
L. 89: Entire article R&RE, p. 1479, § 1, effective April 23.
Source: view the official text
In this article (40 sections)
- 39-3-113.5 · Property acquired by nonprofit housing provider for…
- 39-3-114 · Burden - claim for charitable exemption
- 39-3-115 · Statutes not applicable
- 39-3-116 · Combination use of property - charitable, religious, and…
- 39-3-117 · Cemeteries - not-for-profit - exemption
- 39-3-118 · Intangible personal property - exemption
- 39-3-118.5 · Business personal property - exemption - exemption…
- 39-3-118.7 · Community solar garden - partial business personal…
- 39-3-119 · Inventories - materials and supplies - held for consumption…
- 39-3-119.5 · Personal property - exemption - reimbursement to local…
- 39-3-120 · Livestock - exemption
- 39-3-121 · Agricultural and livestock products - exemption
- 39-3-122 · Agricultural equipment used in production of agricultural…
- 39-3-123 · Works of art, literary materials, and artifacts - on loan -…
- 39-3-124 · Property used by state entity - installment sales or lease…
- 39-3-126 · Horticultural improvements - exemption - limitation -…
- 39-3-126.5 · Mobile homes - low-value - exemption - legislative…
- 39-3-127 · County fair property - exemption - limitation
- 39-3-127.5 · Qualifying business entities - participation in federal…
- 39-3-127.7 · Community land trust property - nonprofit affordable…
- 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…
- 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…
- 39-3-138 · EV supply equipment - exemption
- 39-3-139 · Property tax relief for communication services deployment -…
- 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…
- 39-3-206 · Notice to individuals returning incomplete or nonqualifying…
- 39-3-207 · Reporting of exemptions - reimbursement to local…
- 39-3-208 · Auditing of property tax exemption program
- 39-3-209 · State expenditure for property tax exemptions - mechanism…
- 39-3-211 · Reporting of assessed value reductions - reimbursement of…