C.R.S. § 13-54-102

Property exempt - commingled exempt and nonexempt assets - definitions.

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13-54-102. Property exempt - commingled exempt and nonexempt assets -
definitions. (1) The following property is exempt from levy and sale under writ of
attachment or writ of execution:

 (a) The necessary wearing apparel of the debtor and each dependent to the
extent of two thousand dollars in value;

 (b) Watches, jewelry, and articles of adornment of the debtor and each
dependent to the extent of two thousand five hundred dollars in value;

 (c) The library, family pictures, and school books of the debtor and the
debtor's dependents to the extent of two thousand dollars in value, not including
any property constituting all or part of the stock in trade of the debtor;

 (d) Burial sites, including spaces in mausoleums, to the extent of one site or
space for the debtor and each dependent;

 (e) The household goods owned and used by the debtor or the debtor's
dependents to the extent of six thousand dollars in value;

 (f) Provisions and fuel on hand for the use or consumption of the debtor or
the debtor's dependents to the extent of six hundred dollars in value;

 (g) (I) Except as otherwise provided in subsection (1)(g)(II) of this section, in
the case of every debtor engaged in agriculture as the debtor's principal
occupation, including farming, ranching, and dairy production or the raising of
livestock or poultry, the following, in the aggregate value of one hundred thousand
dollars:

 (A) All livestock, poultry, or other animals;

 (B) All crops, dairy products, and agricultural products grown, raised, or
produced; and

 (C) All tractors, farm implements, trucks used in agricultural operations,
harvesting equipment, seed, and agricultural machinery and tools.

 (II) Only one exemption in the aggregate value of one hundred thousand
dollars is allowed for a debtor and the debtor's spouse under subsection (1)(g)(I) of
this section. In the event that property is claimed as exempt by a debtor or the
debtor's spouse under subsection (1)(g)(I) of this section, no exemption is allowed
for the debtor or the debtor's spouse under subsection (1)(i) of this section.

 (h) Except for amounts due under court-ordered support of children or
spouse which are subject to the exemption provisions of section 13-54-104, all
money received by any person as a pension, compensation, or allowance for any
purpose on account or arising out of the services of such person as a member of the
armed forces of the United States in time of war or armed conflict, and whether in
the actual possession of the recipient thereof or deposited or loaned by him, and a
like exemption to the unremarried widow or widower and the children of such
person who receive a pension, compensation, or allowance of any kind from the
United States on account or arising out of such service by a deceased member of
such armed forces; and when a debtor entitled to exemption under this paragraph
(h) dies or leaves his family said exemption shall extend to the dependents of said
debtor;

 (h.5) The articles of military equipment personally owned by members of the
National Guard;

 (i) (I) Except as described in subsection (1)(i)(II) of this section, the stock in
trade, supplies, fixtures, maps, machines, tools, electronics, equipment, books, and
business materials of a debtor that are used and kept for the purpose of carrying
on:

 (A) The debtor's primary gainful occupation, in the aggregate value of sixty
thousand dollars; or

 (B) Any other gainful occupation, in the aggregate value of twenty thousand
dollars.

 (II) Exempt property described in this subsection (1)(i) may not also be
claimed as exempt pursuant to subsection (1)(j) of this section.

 (j) (I) Up to two motor vehicles or bicycles kept and used by any debtor, in the
aggregate value of fifteen thousand dollars; or

 (II) (A) Up to two motor vehicles or bicycles kept and used by any debtor who
is elderly or disabled or by any debtor's spouse or dependent who is elderly or
disabled, in the aggregate value of twenty-five thousand dollars.

 (B) (Deleted by amendment, L. 2007, p. 876, § 3, effective May 14, 2007.)

 (III) The exemption provided in this paragraph (j) does not apply to
snowmobiles, all-terrain vehicles, golf carts, boats or other watercraft, travel
trailers, tent trailers, or motor homes.

 (k) The library of any debtor who is a professional person, including a
minister or priest of any faith, kept and used by the debtor in carrying on his or her
profession, in the value of three thousand dollars; except that exemptions with
respect to any of the property described in this paragraph (k) may not also be
claimed under paragraph (i) of this subsection (1);

 (l) (I) (A) The cash surrender value of policies or certificates of life insurance
that have been owned by a debtor for a continuous, unexpired period of forty-eight
months or more, to the extent of two hundred fifty thousand dollars for writs of
attachment or writs of execution issued against the insured; except that there is no
exemption for increases in cash value from extraordinary moneys contributed to a
policy or certificate of life insurance during the forty-eight months prior to the
issuance of the writ of attachment or writ of execution; and

 (B) The proceeds of policies or certificates of life insurance paid upon the
death of the insured to a designated beneficiary, without limitation as to amount,
for writs of attachment or writs of execution issued against the insured.

 (II) The provisions of this paragraph (l) shall not be interpreted to provide an
exemption for attachment or execution of the proceeds of any policy or certificate
of life insurance to pay the debts of a beneficiary of such policy or certificate.

 (III) The provisions of this paragraph (l) shall not provide an exemption for
attachment or execution of the proceeds of any policy or certificate of life
insurance if the beneficiary of such policy or certificate is the estate of the insured.

 (IV) For purposes of this paragraph (l), extraordinary moneys means
monetary contributions or loan payments in excess of those contractually required
under the policy or certificate of life insurance.

 (m) The proceeds of any claim for loss, destruction, or damage and the avails
of any fire or casualty insurance payable because of loss, destruction, or damage to
any property which would have been exempt under this article to the extent of the
exemptions incident to such property;

 (n) The proceeds of any claim for damages for personal injuries suffered by
any debtor except for obligations incurred for treatment of any kind for such
injuries or collection of such damages;

 (o) The full amount of any federal or state income tax refund attributed to an
earned income tax credit or any child tax credit, whether as a refundable tax credit
or as a nonrefundable reduction in tax;

 (p) Professionally prescribed health aids for the debtor or a dependent of the
debtor;

 (q) The debtor's right to receive, or property that is traceable to, an award
under a crime victim's reparation law;

 (r) For purposes of garnishment proceedings pursuant to article 54.5 of this
title 13, any amount held by a third party as a security deposit, as defined in section
38-12-102 (6), or any amount held by a third party as a utility deposit to secure
payment for utility goods or services used or consumed by the debtor or the
debtor's dependents;

 (s) Property, including funds, held in or payable from any pension or
retirement plan, deferred compensation plan, and health savings accounts,
including those in which the debtor has received benefits or payments, has the
present right to receive benefits or payments, or has the right to receive benefits or
payments in the future and including pensions or plans that qualify under the
federal Employee Retirement Income Security Act of 1974, as amended; any
employee pension benefit plan, as defined in 29 U.S.C. sec. 1002; any individual
retirement account, as defined in 26 U.S.C. sec. 408; any Roth individual retirement
account, as defined in 26 U.S.C. sec. 408A; and any plan, as defined in 26 U.S.C. sec.
401, and as these plans may be amended from time to time;

 (t) All property which is subject to a judgment against a debtor for failure to
pay state income tax to a state for periods when such individual was not a resident
of such state on benefits received from a pension or other retirement plan;

 (u) Any court-ordered domestic support obligation or payment, including a
maintenance obligation or payment or a child support obligation or payment;

 (v) Any claim for public or private disability benefits due, or any proceeds of
such a claim, not otherwise provided for under law, up to five thousand dollars per
month. Any claim or proceeds in excess of this amount is subject to garnishment in
accordance with section 13-54-104.

 (w) Up to two thousand five hundred dollars cumulative in a depository
account or accounts in the name of the debtor.

 (x) The debtor's aggregate interest in firearms and hunting and fishing
equipment held for personal, family, or household use or for the personal safety of
the debtor and members of the debtor's household, not to exceed one thousand
dollars in value;

 (y) (I) Any economic impact payment held by or payable to a debtor or to a
debtor's dependents in any form.

 (II) As used in this subsection (1)(y) and in subsection (3) of this section,
unless the context otherwise requires, economic impact payment means a
payment from a federal, state, or local government to a debtor or to a debtor's
dependents to assist in managing the economic consequences of a national or
statewide emergency or disaster. Economic impact payment includes:

 (A) All economic impact and stimulus recovery payments to debtors
pursuant to the federal Coronavirus Aid, Relief, and Economic Security Act, Pub.L.
116-136, as amended, or otherwise relating to the COVID-19 pandemic; and

 (B) All other economic impact or stimulus recovery payments to debtors,
which payments are authorized to assist with economic recovery from the COVID-19
pandemic or from any national or statewide emergency or disaster. It is the intent of
the general assembly that this definition be interpreted in the broadest possible
manner to protect such payments.

 (z) All money placed into a life expectancy set-aside account or similar
reserve fund, escrow, or impound account, which money is derived from reverse
mortgage proceeds that are designated for use to pay for real estate property
taxes; homeowner's hazard, flood, or other property insurance; or other home
maintenance expenses.

 (2) Notwithstanding the provisions of paragraph (h) of subsection (1) of this
section and section 13-54-104, military pensions shall be subject to court-ordered
support of children or spouse.

 (3) Notwithstanding subsections (1)(s) and (1)(y) of this section, any economic
impact payment and any pension or retirement benefit or payment is subject to
attachment or levy in satisfaction of a judgment taken for arrearages for child
support or for child support debt, subject to the limitations in section 13-54-104.

 (4) Notwithstanding anything to the contrary in this section, all property of a
person who has committed a felonious killing, as defined in section 15-11-803 (1)(b),
C.R.S., and as determined in the manner described in section 15-11-803 (7), C.R.S.,
shall be subject to attachment or levy in satisfaction of a judgment awarded
pursuant to section 13-21-201 or section 13-21-202 for such felonious killing.

 (5) (a) As provided in the exception contained in 11 U.S.C. sec. 522 (f)(3), as
amended, a debtor shall not avoid a consensual lien on property otherwise eligible
to be claimed as exempt property.

 (b) As used in this subsection (5), unless the context otherwise requires,
consensual lien means a lien on property granted with the consent and approval
of the owner.

 (6) To the extent that exempt assets are commingled with nonexempt
assets, a first-in first-out accounting shall be used to determine the portion of the
commingled assets to which the exemption applies. If exempt assets are
commingled with nonexempt assets as part of a single transaction, any amounts
withdrawn from an account for the purpose of such transaction shall be assessed
on a pro rata basis. This subsection (6) applies to all provisions of the Colorado
Revised Statutes concerning the exemption of assets from seizure, except for
exemptions that require segregation.

 Source: L. 59: p. 530, § 2. CRS 53: § 77-13-2. C.R.S. 1963: § 77-2-2. L. 73: pp.
236, 915, 916, §§ 15, 1, 3. L. 75: (1)(o)(II) amended, p. 1466, § 6, effective July 18. L. 77:
(1)(h) amended and (1.1) added, p. 811, § 1, effective July 1. L. 81: Entire section R&RE,
p. 893, § 2, effective July 1. L. 84: (1)(r) added, p. 475, § 2, effective January 1, 1985.
L. 85: (1)(j) amended, p. 580, § 1, effective April 30. L. 91: (1)(s) and (3) added, p. 383,
§§ 1, 2, effective May 1. L. 92: (1)(t) added, p. 2241, § 1, effective June 6. L. 94: (1)(u)
added, p. 1210, § 1, effective May 22. L. 95: (1)(l) amended, p. 723, § 1, effective July 1.
L. 96: (4) added, p. 50, § 2, effective July 1. L. 2000: (1)(a), (1)(b), (1)(c), (1)(e), (1)(f),
(1)(g), (1)(i), (1)(j)(I), (1)(j)(II)(A), (1)(k), and (1)(o) amended, p. 715, § 2, effective May 23.
L. 2002: (1)(h.5) added, p. 587, § 11, effective May 24; (1)(s) amended, p. 487, § 1,
effective May 24; (1)(g) amended, p. 1862, § 1, effective July 1; (1)(l)(I)(A) amended, p.
641, § 1, effective August 7. L. 2007: (1)(b), (1)(g), (1)(i), (1)(j), (1)(o), and (1)(u) amended
and (1)(v) and (5) added, pp. 876, 877, §§ 3, 4, effective May 14; (1)(s) amended, p.
2026, § 27, effective June 1. L. 2010: (1)(l)(I)(A) amended, (SB 10-147), ch. 147, p. 507,
§ 1, effective September 1. L. 2015: (1)(a), (1)(b), (1)(c), (1)(g)(I), (1)(i), (1)(j), (1)(l)(I)(A),
and (1)(v) amended and (1)(l)(IV) added, (SB 15-283), ch. 301, p. 1237, § 2, effective
July 1. L. 2017: (1)(l)(I)(A) amended, (HB 17-1093), ch. 57, p. 180, § 1, effective
September 1. L. 2020: (1)(w) added, (SB 20-211), ch. 140, p. 610, § 3, effective June
29. L. 2021: (1)(w)(I) amended, (SB 21-002), ch. 7, p. 45, § 2, effective January 21; (1)(r)
amended, (SB21-173), ch. 349, p. 2265, § 5, effective October 1. L. 2022: (1)(e), (1)(g),
(1)(i), (1)(j)(I), (1)(j)(II)(A), (1)(o), (1)(s), (1)(u), (1)(v), (1)(w), and (3) amended and (1)(x),
(1)(y), (1)(z), and (6) added, (SB 22-086), ch. 74, p. 377, § 6, effective April 7. 

 Cross references: (1) For specific exemptions for cemetery company
property, see § 7-47-106; for workers' compensation benefits, see § 8-42-124; for
employment security benefits, see § 8-80-103; for delinquent insurance company
assets, see § 10-3-556; for group life insurance proceeds, see § 10-7-205; for
fraternal benefit society insurance benefits, see § 10-14-403; for constitutional
state officers' fees or salaries, see § 13-61-101; for family allowance from estate, see
§ 15-11-403; for public assistance payments, see § 26-2-131; for homestead
exemptions, see part 2 of article 41 of title 38.

 (2) For the legislative declaration contained in the 2007 act amending
subsections (1)(b), (1)(g), (1)(i), (1)(j), (1)(o), and (1)(u) and enacting subsections (1)(v)
and (5), see section 1 of chapter 226, Session Laws of Colorado 2007. For the
legislative declaration in SB 20-211, see section 1 of chapter 140, Session Laws of
Colorado 2020. For the legislative declaration in SB 22-086, see section 1 of
chapter 74, Session Laws of Colorado 2022.

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