COLORADO CONSTITUTION
ARTICLE X
REVENUE
Art. X §1 | FISCAL YEAR
Art. X §2 | TAX PROVIDED FOR STATE EXPENSES
Art. X §3 | HOMESTEAD EXEMPTION FOR QUALIFYING SENIOR CITIZENS AND DISABLED VETERANS
(b) Residential real property, which shall include all residential dwelling units and the land, as defined by law, on which such units are located, and mobile home parks, but shall not include hotels and motels, shall be valued for assessment. All other taxable property shall be valued for assessment. The valuation for assessment for producing mines, as defined by law, and lands or leaseholds producing oil or gas, as defined by law, shall be a portion of the actual annual or actual average annual production therefrom, based upon the value of the unprocessed material, according to procedures prescribed by law for different types of minerals. Non-producing unpatented mining claims, which are possessory interests in real property by virtue of leases from the United States of America, shall be exempt from property taxation.
(c) The following classes of personal property, as defined by law, shall be exempt from property taxation: Household furnishings and personal effects which are not used for the production of income at any time; inventories of merchandise and materials and supplies which are held for consumption by a business or are held primarily for sale; livestock; agricultural and livestock products; and agricultural equipment which is used on the farm or ranch in the production of agricultural products.
(d) Ditches, canals, and flumes owned and used by individuals or corporations for irrigating land owned by such individuals or corporations, or the individual members thereof, shall not be separately taxed so long as they shall be owned and used exclusively for such purposes.
(b)
(II) If the study performed during the property tax year which commences January 1, 1984, shows that the county assessor failed to reappraise such class or classes as ordered or failed in his reappraisal to meet the objections of the state board of equalization, the state board of equalization shall cause a reappraisal of such class or classes to be performed in the property tax year which commences January 1, 1985. The cost of such reappraisal shall be paid by the state by an appropriation authorized by law. However, if such reappraisal shows that the county assessor did not value or assess taxable property as prescribed by the provisions of this constitution or of the statutes, upon certification to the board of county commissioners by the state board of equalization of the cost thereof, the board of county commissioners shall pay to the state the cost of such reappraisal.
(III) The reappraisal performed in the property tax year which commences January 1, 1985, shall become the county's abstract for assessment with regard to such reappraised class or classes for such year. The state board of equalization shall order the county's board of county commissioners to levy, and the board of county commissioners shall levy, in 1985 an additional property tax on all taxable property in the county in an amount sufficient to repay, and the board of county commissioners shall repay, the state for any excess payment made by the state to school districts within the county during the property tax year which commences January 1, 1985.
(II) If the valuation for assessment of a county as reflected in its abstract for assessment is more than five percent below the valuation for assessment for such county as determined by the study, during the next following year, the state board of equalization shall cause to be performed, at the expense of the county, a reappraisal of any class or classes of taxable property which the study shows were not appraised consistent with the property tax provisions of this constitution or the statutes. The state board of equalization shall cause to be performed during the next following year, at the expense of the county, a reappraisal of any class or classes of taxable property which the study shows were not appraised consistent with the property tax provisions of this constitution or the statutes even though the county's aggregate valuation for assessment as reflected in the county's abstract for assessment was not more than five percent below the county's aggregate valuation for assessment as determined by the study. The reappraisal shall become the county's valuation for assessment with regard to such reappraised class or classes for the year in which the reappraisal was performed.
(III) In any case in which a reappraisal is ordered, state equalization payments to school districts within the county during the year in which the reappraisal is performed shall be based upon the valuation for assessment as reflected in the county's abstract for assessment. The state board of equalization shall also order the board of county commissioners of the county to impose, and the board of county commissioners shall impose, at the time of imposition of property taxes during such year an additional property tax on all taxable property within the county in an amount sufficient to repay, and the board of county commissioners shall repay, the state for any excess payments made by the state to school districts within the county during the year in which such reappraisal was performed plus interest thereon at a rate and for such time as are prescribed by law.
(IV) If the valuation for assessment of a county as reflected in its abstract for assessment is more than five percent below the valuation for assessment for such county as determined by the study and if the state board of equalization fails to order a reappraisal, state equalization payments to school districts within the county during the year following the year in which the study was conducted shall be based upon the valuation for assessment for the county as reflected in the county's abstract for assessment. The board of county commissioners of such county shall impose in the year in which such school payments are made an additional property tax on all taxable property in the county in an amount sufficient to repay, and the board of county commissioners shall repay, the state for the difference between the amount the state actually paid in state equalization payments during such year and what the state would have paid during such year had such state payments been based on the valuation for assessment as determined by the study.
Art. X §3.5 | HOMESTEAD EXEMPTION FOR QUALIFYING SENIOR CITIZENS AND DISABLED VETERANS
(b) The owner-occupier is the spouse or surviving spouse of an owner-occupier who previously qualified for a property tax exemption for the same residential real property under paragraph (a) of this subsection (1); or
(c) For property tax years commencing on or after January 1, 2007, only, the owner-occupier, as of the assessment date, is a veteran with a disability.
(d) For property tax years commencing on or after January 1, 2023, only, the owner-occupier, as of the assessment date, is an eligible spouse.
(1.5) For purposes of this section, "veteran with a disability" means an individual who has served on active duty in the United States armed forces, including a member of the Colorado national guard who has been ordered into the active military service of the United States, has been separated therefrom under honorable conditions, and has established a service-connected disability that has been rated by the federal department of veterans affairs as one hundred percent permanent disability through disability retirement benefits or a pension pursuant to a law or regulation administered by the department, the department of homeland security, or the department of the army, navy, or air force or has individual unemployability status as determined by the United States Department of Veterans Affairs.
(1.7) As used in this section, "eligible spouse" means either a surviving spouse of a united states armed forces service member who died in the line of duty and received a death gratuity from the Department of Defense pursuant to 10 U.S.C. Sec. 1475 et seq. or a surviving spouse of a veteran whose death resulted from a service-related injury or disease as determined by the United States Department of Veterans Affairs if the surviving spouse is receiving dependency indemnity compensation awarded by the United States Department of Veterans Affairs pursuant to chapter 13 of Part II of Title 38 of the United States Code, Chapter 5 of Part I of Title 38 of the United States Code, and any other applicable provision of federal law.
(2) Notwithstanding the provisions of subsection (1) of this section, section 20 of this article, or any other constitutional provision, for any property tax year commencing on or after January 1, 2003, the general assembly may raise or lower by law the maximum amount of actual value of residential real property of which fifty percent shall be exempt under subsection (1) of this section.
(3) For any property tax year commencing on or after January 1, 2002, the general assembly shall compensate each local governmental entity that receives property tax revenues for the net amount of property tax revenues lost as a result of the property tax exemption provided for in this section. For purposes of section 20 of article X of this constitution, such compensation shall not be included in local government fiscal year spending and approval of this section by the voters statewide shall constitute a voter-approved revenue change to allow the maximum amount of state fiscal year spending for the 2001-02 state fiscal year to be increased by forty-four million one hundred twenty-three thousand six hundred four dollars and to include said amount in state fiscal year spending for said state fiscal year for the purpose of calculating subsequent state fiscal year spending limits. Payments made from the state general fund to compensate local governmental entities for property tax revenues lost as a result of the property tax exemption provided for in this section shall not be subject to any statutory limitation on general fund appropriations because the enactment of this section by the people of Colorado constitutes voter approval of a weakening of any such limitation.
Art. X §4 | PUBLIC PROPERTY EXEMPT
Art. X §5 | PROPERTY USED FOR RELIGIOUS WORSHIP, SCHOOLS AND CHARITABLE PURPOSES EXEMPT
Art. X §6 | SELF-PROPELLED EQUIPMENT, MOTOR VEHICLES, AND CERTAIN OTHER MOVABLE EQUIPMENT
Such graduated annual specific ownership tax shall be in addition to any state registration or license fees imposed on such property, shall be payable to a designated county officer at the same time as any such registration or license fees are payable, and shall be apportioned, distributed, and paid over to the political subdivisions of the state in such manner as may be prescribed by law.
All laws exempting from taxation property other than that specified in this article shall be void.
Art. X §7 | MUNICIPAL TAXATION BY GENERAL ASSEMBLY PROHIBITED
Art. X §8 | NO COUNTY, CITY, TOWN TO BE RELEASED
Art. X §9 | RELINQUISHMENT OF POWER TO TAX CORPORATIONS FORBIDDEN
Art. X §10 | CORPORATIONS SUBJECT TO TAX
Art. X §11 | MAXIMUM RATE OF TAXATION
Art. X §12 | PUBLIC FUNDS - REPORT OF STATE TREASURER
(2) The state treasurer shall keep adequate records of all moneys coming into his custody and shall at the end of each quarter of the fiscal year submit a written report to the governor, signed under oath, showing the condition of the state treasury, the amount of money in the several funds, and where such money is kept or deposited. Swearing falsely to any such report shall be deemed perjury.
(3) The governor shall cause every such quarterly report to be promptly published in at least one newspaper printed at the seat of government, and otherwise as the general assembly may require.
Art. X §13 | MAKING PROFIT ON PUBLIC MONEY - FELONY
Art. X §14 | PRIVATE PROPERTY NOT TAKEN FOR PUBLIC DEBT
Art. X §15 | BOARDS OF EQUALIZATION - DUTIES - PROPERTY TAX ADMINISTRATOR
(b) There shall be a state board of equalization, consisting of the governor or his designee, the speaker of the house of representatives or his designee, the president of the senate or his designee, and two members appointed by the governor with the consent of the senate. Each of such appointed members shall be a qualified appraiser or a former county assessor or a person who has knowledge and experience in property taxation. The general assembly shall provide by law for the political composition of such board and for the compensation of its members and, with regard to the appointed members, for terms of office, the filling of vacancies, and removal from office. As may be prescribed by law, the state board of equalization shall review the valuations determined for assessment of taxes upon the various classes of real and personal property located in the several counties of the state and shall, upon a majority vote, raise, lower, and adjust the same to the end that all valuations for assessment of taxes shall be just and equalized; except that said state board of equalization shall have no power of original assessment. Whenever a majority vote of the state board of equalization is prescribed by this constitution or by statute, "majority vote" means an affirmative vote of the majority of the entire membership of such board.
(c) The state board of equalization and the county boards of equalization shall perform such other duties as may be prescribed by law.
Art. X §16 | APPROPRIATIONS NOT TO EXCEED TAX - EXCEPTIONS
Art. X §17 | INCOME TAX
Art. X §18 | LICENSE FEES AND EXCISE TAXES - USE OF
Art. X §19 | STATE INCOME TAX LAWS BY REFERENCE TO UNITED STATES TAX LAWS
Art. X §20 | THE TAXPAYER’S BILL OF RIGHTS
(2) Term definitions. Within this section:
(b) "District" means the state or any local government, excluding enterprises.
(c) "Emergency" excludes economic conditions, revenue shortfalls, or district salary or fringe benefit increases.
(d) "Enterprise" means a government-owned business authorized to issue its own revenue bonds and receiving under 10% of annual revenue in grants from all Colorado state and local governments combined.
(e) "Fiscal year spending" means all district expenditures and reserve increases except, as to both, those for refunds made in the current or next fiscal year or those from gifts, federal funds, collections for another government, pension contributions by employees and pension fund earnings, reserve transfers or expenditures, damage awards, or property sales.
(f) "Inflation" means the percentage change in the United States Bureau of Labor Statistics Consumer Price Index for Denver-Boulder, all items, all urban consumers, or its successor index.
(g) "Local growth" for a non-school district means a net percentage change in actual value of all real property in a district from construction of taxable real property improvements, minus destruction of similar improvements, and additions to, minus deletions from, taxable real property. For a school district, it means the percentage change in its student enrollment.
(b) At least 30 days before a ballot issue election, districts shall mail at the least cost, and as a package where districts with ballot issues overlap, a titled notice or set of notices addressed to "All Registered Voters" at each address of one or more active registered electors. The districts may coordinate the mailing required by this paragraph (b) with the distribution of the ballot information booklet required by section 1 (7.5) of article V of this constitution in order to save mailing costs. Titles shall have this order of preference:
"NOTICE OF ELECTION TO INCREASE TAXES/TO INCREASE DEBT/ON A CITIZEN PETITION/ON A REFERRED MEASURE."Except for district voter-approved additions, notices shall include only:
(ii) For proposed district tax or bonded debt increases, the estimated or actual total of district fiscal year spending for the current year and each of the past four years, and the overall percentage and dollar change.
(iii) For the first full fiscal year of each proposed district tax increase, district estimates of the maximum dollar amount of each increase and of district fiscal year spending without the increase.
(iv) For proposed district bonded debt, its principal amount and maximum annual and total district repayment cost, and the principal balance of total current district bonded debt and its maximum annual and remaining total district repayment cost.
(v) Two summaries, up to 500 words each, one for and one against the proposal, of written comments filed with the election officer by 45 days before the election. No summary shall mention names of persons or private groups, nor any endorsements of or resolutions against the proposal. Petition representatives following these rules shall write this summary for their petition. The election officer shall maintain and accurately summarize all other relevant written comments. The provisions of this subparagraph (v) do not apply to a statewide ballot issue, which is subject to the provisions of section 1 (7.5) of article V of this constitution.
"SHALL (DISTRICT) TAXES BE INCREASED (first, or if phased in, final, full fiscal year dollar increase) ANNUALLY...?"
or
"SHALL (DISTRICT) DEBT BE INCREASED (principal amount), WITH A REPAYMENT COST OF (maximum total district cost), ...?"
(b) Except for refinancing district bonded debt at a lower interest rate or adding new employees to existing district pension plans, creation of any multiple-fiscal year direct or indirect district debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocably and held for payments in all future fiscal years.
(6) Emergency taxes. This subsection grants no new taxing power. Emergency property taxes are prohibited. Emergency tax revenue is excluded for purposes of (3) (c) and (7), even if later ratified by voters. Emergency taxes shall also meet all of the following conditions:
(b) Emergency tax revenue shall be spent only after emergency reserves are depleted, and shall be refunded within 180 days after the emergency ends if not spent on the emergency.
(c) A tax not approved on the next election date 60 days or more after the declaration shall end with that election month.
(b) The maximum annual percentage change in each local district's fiscal year spending equals inflation in the prior calendar year plus annual local growth, adjusted for revenue changes approved by voters after 1991 and (8) (b) and (9) reductions.
(c) The maximum annual percentage change in each district's property tax revenue equals inflation in the prior calendar year plus annual local growth, adjusted for property tax revenue changes approved by voters after 1991 and (8) (b) and (9) reductions.
(d) If revenue from sources not excluded from fiscal year spending exceeds these limits in dollars for that fiscal year, the excess shall be refunded in the next fiscal year unless voters approve a revenue change as an offset. Initial district bases are current fiscal year spending and 1991 property tax collected in 1992. Qualification or disqualification as an enterprise shall change district bases and future year limits. Future creation of district bonded debt shall increase, and retiring or refinancing district bonded debt shall lower, fiscal year spending and property tax revenue by the annual debt service so funded. Debt service changes, reductions, (1) and (3) (c) refunds, and voter-approved revenue changes are dollar amounts that are exceptions to, and not part of, any district base. Voter-approved revenue changes do not require a tax rate change.
(b) Each district may enact cumulative uniform exemptions and credits to reduce or end business personal property taxes.
(c) Regardless of reassessment frequency, valuation notices shall be mailed annually and may be appealed annually, with no presumption in favor of any pending valuation. Past or future sales by a lender or government shall also be considered as comparable market sales and their sales prices kept as public records. Actual value shall be stated on all property tax bills and valuation notices and, for residential real property, determined solely by the market approach to appraisal.
Art. X §21 | TOBACCO TAXES FOR HEALTH RELATED PURPOSES
(2) There are hereby imposed the following additional cigarette and tobacco taxes:
(b) A statewide tobacco products tax, on the sale, use, consumption, handling, or distribution of tobacco products by distributors, at the rate of twenty percent of the manufacturer's list price.
(4) All revenues received by operation of subsection (2) shall be excluded from fiscal year spending, as that term is defined in section 20 of article X of this constitution, and the corresponding spending limits upon state government and all local governments receiving such revenues.
(5) The revenues generated by operation of subsection (2) shall be appropriated annually by the general assembly only in the following proportions and for the following health related purposes:
(b) Nineteen percent (19percnt;) of such revenues shall be appropriated to fund comprehensive primary care through any Colorado qualified provider, as defined in the "Colorado Medical Assistance Act," article 4 of title 26, Colorado Revised Statutes, or any successor act, that meets either of the following criteria:
(II) At least 50percnt; of the patients served by the qualified provider are uninsured or medically indigent as defined in the "Colorado Medical Assistance Act," article 4 of title 26, Colorado Revised Statutes, or any successor act, or are enrolled in the children's basic health plan or the Colorado medical assistance program, or successor programs.
(c) Sixteen percent (16percnt;) of such revenues shall be appropriated for school and community-based and statewide tobacco education programs designed to reduce initiation of tobacco use by children and youth, promote cessation of tobacco use among youth and adults, and reduce exposure to second-hand smoke. Such revenues shall be appropriated through the "Tobacco Education, Prevention and Cessation Act", part 8 of article 3.5 of title 25, Colorado Revised Statutes, or any successor act.
(d) Sixteen percent (16percnt;) of such revenues shall be appropriated for the prevention, early detection, and treatment of cancer and cardiovascular and pulmonary diseases. Such revenues shall be appropriated to the prevention services division of the Colorado department of public health and environment, or successor agency, and shall be distributed statewide with oversight and accountability by the Colorado state board of health created by article 1 of title 25, Colorado Revised Statutes.
(e) Three percent (3percnt;) of such revenues shall be appropriated for health related purposes to provide revenue for the state's general fund, old age pension fund, and municipal and county governments to compensate proportionately for tax revenue reductions attributable to lower cigarette and tobacco sales resulting from the implementation of this tax.
(7) Notwithstanding any other provision of law, the general assembly may use revenue generated under this section for any health related purpose and to serve populations enrolled in the children's basic health plan and the Colorado medical assistance program at their respective levels of enrollment on the effective date of this section. Such use of revenue must be preceded by a declaration of a state fiscal emergency, which shall be adopted only by a joint resolution, approved by a two-thirds majority vote of the members of both houses of the general assembly and the governor. Such declaration shall apply only to a single fiscal year.
(8) Revenues appropriated pursuant to subsections (5) and (7) of this section shall not be subject to the statutory limitation on general fund appropriations growth or any other spending limitation existing in law.
(9) This section is effective January 1, 2005.
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