{"data":{"id":"us-co/c.r.s.-39-3-138","jurisdiction":"us-co","citation":"C.R.S. § 39-3-138","heading":"EV supply equipment - exemption.","body":"For property tax years commencing on and after January 1, 2023, but before January 1, 2030, an electric vehicle charging system, as defined in section 38-12-601 (6)(a), is exempt from the levy and collection of property tax.","path":["Title 39 - Taxation","Article 3 - Exemptions","Part 1 - PROPERTY EXEMPT FROM TAXATION"],"source_url":"https://olls.info/crs/crs2026-title-39.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"cef4c044a44e7e0440af55dedd0c711212dd65bbfbe80c252a4431a95900897d","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-39-3-137","next":"us-co/c.r.s.-39-3-139"},"notice":"GroundRules: Original legal text. Not legal advice."}