Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-3-138 — EV supply equipment - exemption
For property tax years commencing on and after January 1, 2023, but before January 1, 2030, an electric vehicle charging system, as defined in section 38-12-601 (6)(a), is exempt from the levy and collection of property tax. Source: L. 2023: Entire section added, (HB 23-1233), ch. 245, p. 1327, § 12, effective May 23. Cross references: For the legislative declaration in HB 23-1233, see section 1 of chapter 245, Session Laws of Colorado 2023.
Source: official text