Colo. Rev. Stat. » Title 39
Colorado Revised Statutes

Colo. Rev. Stat. § 39-3-103 (2026)

Personal effects - exemption

✓ current as of July 2026
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Personal effects which are not used for the production of income at any time shall be exempt from the levy and collection of property tax.

Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23.

Editor's note: This section is similar to former § 39-3-101 (1)(b) as it existed prior to 1989.

Notes of Decisions
Cited in 2 cases (1 in the last 5 years), 1973–2021 · leading case: People v. Stevens, 517 P.2d 1336 (Colo. 1973).
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People v. Stevens, 517 P.2d 1336 (Colo. 1973). · cites it 2× “44, § 39-3-103. We have found no cases which hold that the Fourth Amendment requires an officer to inform a suspect that he is being detained under a "stop" rather than a conventional "arrest.”
CO2 Comm. v. Montezuma Cnty., 2021 COA 36 (Colo. Ct. App. 2021). · cites it 2× “1993); see also § 39-3-103(2), C.R.S. 2020. The General Assembly also delegated certain authority to the Property Tax Administrator as the head of the Division of Property Taxation in the Department of Local Affairs.”
— Colo. Rev. Stat. § 39-3-103(2) — 1 case
CO2 Comm. v. Montezuma Cnty., 2021 COA 36 (Colo. Ct. App. 2021). “1993); see also § 39-3-103(2), C.R.S. 2020. The General Assembly also delegated certain authority to the Property Tax Administrator as the head of the Division of Property Taxation in the Department of Local Affairs.”
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