Colo. Rev. Stat. » Title 38
Colorado Revised Statutes

Colo. Rev. Stat. § 38-33.3-105 (2026)

Separate titles and taxation

✓ current as of July 2026
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(1) In a cooperative, unless the declaration provides that a unit owner's interest in a unit and its allocated interests is personal property, that interest is real estate for all purposes.

(2) In a condominium or planned community with common elements, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate and must be separately assessed and taxed. The valuation of the common elements shall be assessed proportionately to each unit, in the case of a condominium in accordance with such unit's allocated interests in the common elements, and in the case of a planned community in accordance with such unit's allocated common expense liability, set forth in the declaration, and the common elements shall not be separately taxed or assessed. Upon the filing for recording of a declaration for a condominium or planned community with common elements, the declarant shall deliver a copy of such filing to the assessor of each county in which such declaration was filed.

(3) In a planned community without common elements, the real estate comprising such planned community may be taxed and assessed in any manner provided by law.

Source: L. 91: Entire article added, p. 1707, § 1, effective July 1, 1992. L. 93: (1) and

(2) amended, p. 643, § 2, effective April 30.

Notes of Decisions
Cited in 8 cases (2 in the last 5 years), 1998–2024 · leading case: Manor Vail Condo. Ass'n v. Bd. of Equalization, 956 P.2d 654 (Colo. Ct. App. 1998).
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Manor Vail Condo. Ass'n v. Bd. of Equalization, 956 P.2d 654 (Colo. Ct. App. 1998). · cites it 15× “, shall be appraised and valued pursuant to the provisions of section 38-33.3-105, C.R.S. Section 39-1-103(10), C.”
HDH P'ship v. Hinsdale Cnty. Bd. of Equalization, 2017 COA 134 (Colo. Ct. App. 2017). · cites it 3× “Section 38-33.3-105(2), C.R.S. 2017, applies only to common interest communities created after June 30, 1992, unless they have elected CCIOA treatment.”
First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000). “Colo. Rev. Stat. § 38-33.3-105 (1999) (adopting substantially all of § 1-105 of the UCA, but not the provision for the taxation of retained development rights); Minn.”
Arrabelle at Vail Square Residential Condo. Ass'n, Inc. v. Arrabelle at Vail Square LLC, 2016 COA 123 (Colo. Ct. App. 2016). · cites it 2× “no more than twenty units and is not subject to any development rights, it is subject only to sections 38-33.3-105 to 38-33.3-107[, C.R.”
Jet Black, LLC v. Routt Cnty. Bd. of Cnty. Commissioners, 165 P.3d 744 (Colo. Ct. App. 2006). · cites it 2× “The common areas in a CCIOA are appraised and valued in accordance with § 38-33.3-105(2), C.R.S$.2006, which provides in relevant part: In a condominium or planned community with common elements, each unit that has been created, together with its interest in the common elements,…”
McMullin v. Hauer, 2018 CO 57 (Colo. 2018). “See § 38-33.3-105(2) (providing that, in a common-interest community, "the common elements shall not be separately taxed or assessed").”
The Silver Creek Ass'n, Inc. v. Matthew Irby, in this Off. capacity as State Tax Comm'r of the State of West Virginia, & Johnny Pritt, in his Off. capacity as Assessor of Pocahontas Cnty., West Virginia (2024). “Colo. Rev. Stat. Ann. § 38-33.3-105 (2) (1993) (emphasis added).”
Anthony T. ACCETTA & Nancy Accetta v. BROOKS TOWERS RESIDENCES Condo. Ass'n, INC., a Colorado nonprofit Corp. Mark Trenka in his Off. capacity as a member of the Bd. of Directors of Brooks Towers Residences Condo. Ass'n, Inc. Marla Grant in her Off. capacity as a member of the Bd. of Directors of Brooks Towers Residences Condo. Ass'n, Inc. Bill Clarke in his Off. capacity as a member of the Bd. of Directors of Brooks Towers Residences Condo. Ass'n, Inc. Clay Courter in his Off. capacity as a member of the Bd. of Directors of Brooks Towers Residences Condo. Ass'n, Inc. Robb Green in his Off. capacity as a member of the Bd. of Directors of Brooks Towers Residences Condo. Ass'n, Inc. & Joan Foster in her Off. capacity as a member of the Bd. of Directors of Brooks Towers Residences Condo. Ass'n, Inc., 506 P.3d 857 (Colo. Ct. App. 2021). “2021 (in which case they are subject only to sections 38-33.3-105 to -107, C.R.S. 2021 ).”
— Colo. Rev. Stat. § 38-33.3-105(2) — 4 cases
Manor Vail Condo. Ass'n v. Bd. of Equalization, 956 P.2d 654 (Colo. Ct. App. 1998). “, shall be appraised and valued pursuant to the provisions of section 38-33.3-105, C.R.S. Section 39-1-103(10), C.”
HDH P'ship v. Hinsdale Cnty. Bd. of Equalization, 2017 COA 134 (Colo. Ct. App. 2017). “Section 38-33.3-105(2), C.R.S. 2017, applies only to common interest communities created after June 30, 1992, unless they have elected CCIOA treatment.”
Jet Black, LLC v. Routt Cnty. Bd. of Cnty. Commissioners, 165 P.3d 744 (Colo. Ct. App. 2006). “The common areas in a CCIOA are appraised and valued in accordance with § 38-33.3-105(2), C.R.S$.2006, which provides in relevant part: In a condominium or planned community with common elements, each unit that has been created, together with its interest in the common elements,…”
McMullin v. Hauer, 2018 CO 57 (Colo. 2018). “See § 38-33.3-105(2) (providing that, in a common-interest community, "the common elements shall not be separately taxed or assessed").”
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