Colorado Revised Statutes Title 39 — Taxation
C.R.S. § 39-3-138
EV supply equipment - exemption
Official textolls.infolast amended
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.
Amendment history
L. 2023: Entire section added, (HB 23-1233), ch. 245, p. 1327, § 12, effective May 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…