Colorado Rights Blog

SB18-070: Church Property Tax Exemption

Freedom of Expression & Religion
Bill Number: SB18-070
Year: 2018
ACLU Position: Oppose
Sponsors: S. Humphrey/T. Leonard/T. Neville


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.

Current Status:

House Committee on State, Veterans, & Military Affairs Postpone Indefinitely (04/04/2018)
Introduced In House - Assigned to State, Veterans, & Military Affairs (03/13/2018)
Senate Third Reading Passed - No Amendments (03/08/2018)
Senate Second Reading Laid Over to 03/05/2018 - No Amendments (03/01/2018)
Senate Committee on Finance Refer Unamended to Appropriations (01/25/2018)

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