All property, both real and personal, is subject to property taxation unless specifically exempted by law, as specified in article X of the Colorado Constitution and § 39-1-102 (16), C.R.S.
Owners of property which may qualify for exemption as owned and used for religious purposes, a private school, or strictly charitable purposes must file an application with the Property Tax Administrator. All other exemptions listed are the responsibility of the assessor.
Exemption initially must be granted and subsequently reviewed annually by the Property Tax Administrator. Questions regarding these exemptions should be directed to the Division of Property Taxation, Exemption Section.
Exemption Application Fees
Effective July 1, 2010, filing fees will change as follows:
°$175 for Applications for Exemptions
°$75 for timely filed Exempt Property Reports
°$250 for Exempt Property Reports filed after the initial April 15 deadline