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.
C.R.S. § 39-3-138
For the legislative declaration in HB 23-1233, see section 1 of chapter 245, Session Laws of Colorado 2023.