8 Colo. Code Regs. § 1304-2
LEGAL AUTHORITY
These rules are promulgated under the authority of 39-2-117 (7), C.R.S. The Property Tax Administrator has the authority to administer laws regarding property taxation under Article X, Section 15 (2) of the Colorado Constitution.
PURPOSE AND BASIS
The purpose of these rules is to set forth the procedures and guidelines used by the division of property taxation in determining eligibility for exemption from ad valorem taxation for property owned and used solely and exclusively for religious purposes, schools, and strictly charitable purposes as provided in 39-3-106 to 39-3-116 and 39-3-127.7, C.R.S.
RULES/REGULATIONS
For review of these rules and regulations, it is suggested that you read the General Procedures section, and the section(s) dealing with the specific statute under which you are applying. If the property is used by anyone other than the owner, it is also recommended that Section V be read. Review the following table and read all applicable sections.
Religious Purposes -(39-3-106 & 106.5)-Read Sections I & II.
School -(39-3-107)-Read Sections I & III.
Domestic Water Company -(39-3-108(1)(c))-Read Sections I & IV - A, B, & C.
Licensed Health Care Facility -(39-3-108(1)(b))-Read Sections I & IV - A, B, & C.
Child Care Center -(39-3-110)-Read Sections I & IV - A, B, & E.
Fraternal or Veterans Organization -(39-3-111)-Read Sections I & IV - A, B, & F.
Charitable Purposes (Non-Residential)-(39-3-108(1)(a))-Read Sections I & IV - A, B, & C.
Charitable Purposes (Residential)-(39-3-109, 112, 113, 113.5, & 127.7)-Read Sections I & IV - A, B, D, G, H, I, & K.
8 CCR 1304-2
Rules I.B.27, II.B.4, IV.B.8, IV.F.4, V.B.2, V.B.4 eff. 12/30/2016.