(1) Property, real and personal, which is owned and used solely and exclusively for religious purposes and not for private gain or corporate profit shall be exempt from the levy and collection of property tax.
(2) In order to guide members of the public and public officials alike in the making of their day-to-day decisions, to provide for a consistent application of the laws, and to assist in the avoidance of litigation, the general assembly hereby finds and declares that religious worship has different meanings to different religious organizations; that the constitutional guarantees regarding establishment of religion and the free exercise of religion prevent public officials from inquiring as to whether particular activities of religious organizations constitute religious worship; that many activities of religious organizations are in the furtherance of the religious purposes of such organizations; that such religious activities are an integral part of the religious worship of religious organizations; and that activities of religious organizations which are in furtherance of their religious purposes constitute religious worship for purposes of section 5 of article X of the Colorado constitution. This legislative finding and declaration shall be entitled to great weight in any and every court.
(3) For the purpose of claiming an exemption pursuant to this section, property that is owned and used by a charitable trust that is exempt from taxation under section 501 (c)(3) of the federal "Internal Revenue Code of 1986", as amended, shall be treated the same as property that is owned and used by any other type of nonprofit organization.
Source: L. 89: Entire article R&RE, p. 1471, § 1, effective April 23; entire section R&RE, p. 1485, § 1, effective June 7. L. 2004: (3) added, p. 506, § 3, effective August 4.
Editor's note: This section is similar to former § 39-3-101 (1)(e) as it existed prior to 1989.
Cross references: For the constitutional provision regarding exemptions for property used for religious worship, schools, or charitable purposes, see § 5 of article X of the state constitution.
Notes of Decisions
Cited in
8
cases, 1983–2016 · leading case:
People v. Hamilton, 666 P.2d 152 (Colo. 1983).
People v. Hamilton, 666 P.2d 152 (Colo. 1983).
· cites it 2× “44, § 39-3-106 at 199. The present version of the statute drops the provision with respect to the duty of a peace officer to execute an arrest warrant within his territorial authority, but retains the provision authorizing the officer to pursue an offender in fresh pursuit…”
Grand Cnty. Bd. of Commissioners v. Colorado Prop. Tax Adm'r, 2016 COA 2 (Colo. Ct. App. 2016).
· cites it 21× “” Under section 39-3-106(2), C.R.S.2015, “many activities of religious organizations are in the furtherance of the religious purposes of such organizations,” and “activities of religious organizations which are in the furtherance of their religious purposés constitute religious…”
Pilgrim Rest Baptist Church, Inc. v. Prop. Tax Adm'r, 971 P.2d 270 (Colo. Ct. App. 1998).
· cites it 3× “Section 39-3-106(1), C.R.S.1997, as in effect since the 1989 amendments to the pertinent statutory scheme, provides for a property tax exemption as to property “which is owned and used solely and exclusively for religious purposes.”
W. Slavonic Ass'n v. Prop. Tax Adm'r, 835 P.2d 621 (Colo. Ct. App. 1992).
· cites it 2× “Such property is exempt if it is owned and used exclusively for strictly charitable purposes and not for private gain or corporate profit, and if, as stated in § 39-3-111: the net income derived from the use of such property is irrevocably dedicated to any of the purposes…”
Grand Cnty. Bd. of Commissioners v. Colorado Prop. Tax Admin., 2016 COA 2 (Colo. Ct. App. 2016).
· cites it 21× “â Under section 39-3-106(2), C.R.S. 2015, âmany activities of religious organizations are in the furtherance of the religious purposes of such organizations,â and âactivities of religious organizations which are in the furtherance of their religious purposes constitute…”
Grand Cnty. Bd. of Commissioners v. Colorado Prop. Tax Admin., 2016 COA 2 (Colo. Ct. App. 2016).
· cites it 21× “” Under section 39-3-106(2), C.R.S. 2015, “many activities of religious organizations are in the furtherance of the religious purposes of such organizations,” and “activities of religious organizations which are in the furtherance of their religious purposes constitute religious…”
Jefferson Cnty. Bd. of Cnty. Commissioners v. Prop. Tax Adm'r, 989 P.2d 227 (Colo. Ct. App. 1999).
“Section 39-3-108(3) provides: (a) When any property of a health care facility, real or personal, or any portion thereof, which is otherwise exempt from the levy and collection of property tax pursuant to the provisions of paragraph (b) of subsection (1) of this section, is used…”
— Colo. Rev. Stat. § 39-3-106(1) — 1 case
Pilgrim Rest Baptist Church, Inc. v. Prop. Tax Adm'r, 971 P.2d 270 (Colo. Ct. App. 1998).
“Section 39-3-106(1), C.R.S.1997, as in effect since the 1989 amendments to the pertinent statutory scheme, provides for a property tax exemption as to property “which is owned and used solely and exclusively for religious purposes.”
— Colo. Rev. Stat. § 39-3-106(2) — 4 cases
Grand Cnty. Bd. of Commissioners v. Colorado Prop. Tax Adm'r, 2016 COA 2 (Colo. Ct. App. 2016).
“” Under section 39-3-106(2), C.R.S.2015, “many activities of religious organizations are in the furtherance of the religious purposes of such organizations,” and “activities of religious organizations which are in the furtherance of their religious purposés constitute religious…”
Grand Cnty. Bd. of Commissioners v. Colorado Prop. Tax Admin., 2016 COA 2 (Colo. Ct. App. 2016).
“â Under section 39-3-106(2), C.R.S. 2015, âmany activities of religious organizations are in the furtherance of the religious purposes of such organizations,â and âactivities of religious organizations which are in the furtherance of their religious purposes constitute…”
Grand Cnty. Bd. of Commissioners v. Colorado Prop. Tax Admin., 2016 COA 2 (Colo. Ct. App. 2016).
“” Under section 39-3-106(2), C.R.S. 2015, “many activities of religious organizations are in the furtherance of the religious purposes of such organizations,” and “activities of religious organizations which are in the furtherance of their religious purposes constitute religious…”
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