SB 18-070

Senate Bill 18-070 changes Colorado's property tax rules for religious organizations. Currently, only properties owned by a church and used exclusively for religious purposes are exempt from property taxes. This bill removes the requirement that the property must be owned by the church, meaning that if a church leases a space and uses it solely for religious activities, that space will also be exempt from property tax. The bill has been signed into law, so properties leased to churches or similar organizations can now qualify for this exemption as long as they are used exclusively for religious purposes.

Official Summary

Under the state constitution, property that is used solely and exclusively for religious worship is exempt from property tax, unless otherwise provided by general law. By statute, the property must be owned and used solely and exclusively for religious purposes to qualify for the exemption. The bill eliminates the ownership requirement, which is not expressly included in the state constitution, so that a property leased to a church or other organization that uses it solely and exclusively for religious purposes is exempt from property tax. (Note: This summary applies to the reengrossed version of this bill as introduced in the second house.) Read More

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