Tax Exemption Changes for Colorado Nonprofit Childcare Centers

Who Will Qualify

Property integral to a qualifying child care center, but which is not owned by the child care center, can qualify for tax exemption if the child care center otherwise qualifies, § 39-3-110, C.R.S.

Qualification Requirements

• In order to qualify, the applicant must meet all of the following requirements:
• The applicant must be a “Child care center” as defined at 26-4-102, C.R.S.
• The child care center must be licensed by the Department of Early Childhood.
• The property must be used solely and exclusively for strictly charitable purposes. 
• The center must provide services free or at reduced rates to an indefinite number of people.
• It must charge based on ability to pay or make tuition assistance available to the financially needy.
• The amount of free/reduced tuition must meet certain annual minimum requirements.
• The center’s operation must not benefit individuals except as reasonable compensation.
• The property owner must sign the application and provide any requested information.

Contact Information

Please contact the Exemptions section at 303-864-7780 for any questions.