Colorado § 39-3.7-101 Definitions

Colorado Statutes

§ 39-3.7-101 — Definitions

Colorado § 39-3.7-101

Title 39Taxation

Art.Property Tax Work-off Program for the Elderly

This text of Colorado § 39-3.7-101 (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. § 39-3.7-101 (2026).

Text

As used in this article, 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. (1.5) Person with a disability means any person with a physical impairment or an intellectual and developmental disability as defined in section 25.5-10-202, C.R.S.

(2)Property tax work-off program means any program established pursuant to the provisions of this article.

(3)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.

(4)Taxing entity means any county, city and county, city, town, school district, or special district withi

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As used in this article, 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.

(1.5) Person with a disability means any person with a physical impairment
or an intellectual and developmental disability as defined in section 25.5-10-202,
C.R.S.

(2) Property tax work-off program means any program established
pursuant to the provisions of this article.

(3) 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.

(4) Taxing entity means any county, city and county, city, town, school
district, or special district within the state of Colorado.

Legislative History

Source: L. 91: Entire article added, p. 1995, � 1, effective April 11. L. 2003: (1.5) added, p. 841, � 1, effective August 6. L. 2013: (1.5) amended, (HB 13-1314), ch. 323, p. 1813, � 54, effective March 1, 2014.