Colorado Revised Statutes Title 39. Taxation § 39-3.7-101. Definitions

(1) “Homestead” means the owner-occupied residence of the taxpayer and includes owner-occupied units in a condominium, townhouse, or similar structure.

(1.5) “Person with a disability” means any person with a physical impairment or an intellectual and developmental disability as defined in section 25.5-10-202, C.R.S.

(2) “Property tax work-off program” means any program established pursuant to the provisions of this article.

(3) “Real property taxes” means all ad valorem taxes levied on a homestead, including special assessments and all other charges which are recoverable, by law, at the annual real estate tax sale.

(4) “Taxing entity” means any county, city and county, city, town, school district, or special district within the state of Colorado.