Colorado § 39-3.5-101 Definitions

Colorado Statutes

§ 39-3.5-101 — Definitions

Colorado § 39-3.5-101

Title 39Taxation

Art.Tax Deferral for the Elderly

This text of Colorado § 39-3.5-101 (Definitions) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 39-3.5-101 (2026).

Text

As used in this article 3.5, unless the context otherwise requires:

(1)Homestead means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure and an owner-occupied mobile home. (1.5) Mobile home means any wheeled vehicle, exceeding either eight feet in width or thirty-two feet in length, excluding towing gear and bumpers, without motive power, which is designed and commonly used for occupancy by persons for residential purposes, in either temporary or permanent locations, and which may be drawn over the public highways by a motor vehicle. (1.8) Person called into military service means a member of the Army National Guard of the United States, the Army reserve, the Naval reserve, the Marine Corps reserve,

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As used in this article 3.5, unless the context
otherwise requires:

(1) Homestead means the owner-occupied residence of the taxpayer and
includes owner-occupied units in a condominium, townhouse, or similar structure
and an owner-occupied mobile home.

(1.5) Mobile home means any wheeled vehicle, exceeding either eight feet
in width or thirty-two feet in length, excluding towing gear and bumpers, without
motive power, which is designed and commonly used for occupancy by persons for
residential purposes, in either temporary or permanent locations, and which may be
drawn over the public highways by a motor vehicle.

(1.8) Person called into military service means a member of the Army
National Guard of the United States, the Army reserve, the Naval reserve, the
Marine Corps reserve, the Air National Guard of the United States, the Air Force
reserve, or the Coast Guard reserve who has been ordered to active duty pursuant
to 10 U.S.C. sec. 12301 (a) or 12302 for a period of more than thirty consecutive days
in a time of war or national emergency declared by the congress or the president of
the United States. Active duty includes any period during which a person called
into military service is absent from duty on account of sickness, wounds, leave, or
other lawful cause.

(2) Real property taxes means all ad valorem taxes levied on a homestead,
including special assessments and all other charges which are recoverable by law
at the annual real estate tax sale, and includes special assessments and all other
charges which are recoverable by law at the personal property tax sale of a mobile
home, as provided in section 39-10-111.

(2.5) Repealed.

(3) Tax-deferred property means the property upon which real property
taxes are deferred pursuant to this article.

(3.5) Repealed.

(4) Taxpayer means a person who has filed or whose guardian, conservator,
or attorney-in-fact has filed a claim for deferral pursuant to this article or persons
who have jointly filed a claim for deferral under this article.

Legislative History

Source: L. 78: Entire article added, p. 471, � 1, effective February 28, 1979. L. 79: (1) and (4) amended, p. 1411, � 1, effective January 1, 1980. L. 88: (1) and (2) amended and (1.5) added, p. 1283, � 9, effective January 1, 1989. L. 2003: (1.8) added, p. 2112, � 1, effective May 22. L. 2021: IP amended and (3.5) added, (SB 21-293), ch. 301, p. 1808, � 5, effective June 23. L. 2022: (2.5) added, (SB 22-220), ch. 388, p. 2759, � 1, effective June 7. L. 2024: (3.5) amended, (SB 24-233), ch. 171, p. 923, � 10, effective October 1 (see editor's note). L. 2025: (2.5) and (3.5) repealed, (SB 25-261), ch. 425, p. 2411, � 1, effective July 1.