A Bill for an Act
Page 1, Line 101Concerning clarification of the deadlines that are
Page 1, Line 102applicable to objections and protests concerning
Page 1, Line 103valuations of taxable property.
Bill Summary
(Note: This summary applies to this bill as introduced and does not reflect any amendments that may be subsequently adopted. If this bill passes third reading in the house of introduction, a bill summary that applies to the reengrossed version of this bill will be available at http://leg.colorado.gov/.)
Statutory Revision Committee. The bill clarifies the deadlines that are applicable to all counties using alternate protest and appeal procedures to determine objections and protests concerning valuations of taxable property (alternate procedures). Under existing law, counties are able to elect to use alternate procedures (elective counties). By enacting Senate Bill 23-304, the general assembly also required counties with populations over 300,000 to use alternate procedures in any general reassessment year for real property that is valued biennially (mandatory counties). The main difference between using a standard protest and appeal procedure and an alternate procedure is the associated deadlines for county assessors and taxpayers: The standard deadlines are earlier whereas the alternate deadlines are later. Senate Bill 23-304 did not update the statutes that establish the associated deadlines to reflect that the alternate deadlines apply to mandatory counties that are required use alternate procedures under certain circumstances. The bill modifies the language used in each applicable deadline statute to clarify that the later deadlines for alternate procedures apply to all counties using alternate procedures, whether mandatory counties or elective counties.
In addition, the bill updates the deadline for an assessor to conclude all hearings for objections and protests concerning valuations of taxable real property from June 1 to June 8 to align with analogous changes made by enacting House Bill 22-1416.
The bill also updates statutory references and gendered language to align with current drafting practices.
Page 2, Line 1Be it enacted by the General Assembly of the State of Colorado:
Page 2, Line 2SECTION 1. In Colorado Revised Statutes, 39-5-122, amend (2), (2.5), and (4) as follows:
Page 2, Line 339-5-122. Taxpayer's remedies to correct errors. (2) If any
Page 2, Line 4person is of the opinion that
his or herPage 2, Line 5valued too high, has been twice valued, or is exempt by law from taxation
Page 2, Line 6or that property has been erroneously assessed to such person,
he or shePage 2, Line 7the person may appear before the assessor and object, complete the form
Page 2, Line 8mailed with
his or herPage 2, Line 9section 39-5-121 (1) or (1.5), or file a written letter of objection and
Page 2, Line 10protest by mail with the assessor's office before the last day specified in
Page 2, Line 11the notice, stating in general terms the reason for the objection and
Page 2, Line 12protest. Reasons for the objection and protest may include, but shall not
Page 2, Line 13be limited to, the installation and operation of surface equipment relating
Page 3, Line 1to oil and gas wells on agricultural land. Any change or adjustment of any
Page 3, Line 2ratio of valuation for assessment shall not constitute grounds for an
Page 3, Line 3objection. If the form initiating an appeal or the written letter of objection
Page 3, Line 4and protest is filed by mail, it shall be presumed that it was received as of
Page 3, Line 5the day it was postmarked. If the form initiating an appeal or the written
Page 3, Line 6letter of objection and protest is hand-delivered, the date it was received
Page 3, Line 7by the assessor shall be stamped on the form or letter. As stated in the
Page 3, Line 8public notice given by the assessor pursuant to subsection (1) of this
Page 3, Line 9section, the taxpayer's notification to the assessor of
his or herPage 3, Line 10taxpayer's objection and protest to the adjustment in valuation must be
Page 3, Line 11delivered, postmarked, or given in person by June 8 in the case of real
Page 3, Line 12property. In the case of personal property, the notice must be postmarked
Page 3, Line 13or physically delivered by June 30. All such forms and letters received
Page 3, Line 14from protesters shall be presumed to be on time unless the assessor can
Page 3, Line 15present evidence to show otherwise. The county shall not prescribe the
Page 3, Line 16written form of objection and protest to be used. The protester shall have
Page 3, Line 17the opportunity on the days specified in the public notice to present
his orPage 3, Line 18
herPage 3, Line 19heard, whether or not there has been a change in valuation of such
Page 3, Line 20property from the previous year and whether or not any change is the
Page 3, Line 21result of a determination by the assessor for the current year or by the
Page 3, Line 22state board of equalization for the previous year. If the assessor finds any
Page 3, Line 23valuation to be erroneous or otherwise improper, the assessor shall correct
Page 3, Line 24the error. If the assessor declines to change any valuation that the assessor
Page 3, Line 25has determined, the assessor shall
state his or herPage 3, Line 26writing on the form described in section 39-8-106, shall insert the
Page 3, Line 27information otherwise required by the form, and shall mail two copies of
Page 4, Line 1the completed form to the person presenting the objection and protest so
Page 4, Line 2denied on or before the last regular working day of the assessor in June
Page 4, Line 3in the case of real property and on or before July 10 in the case of
Page 4, Line 4personal property; except that, if a county
has made an electionPage 4, Line 5alternate protest and appeal procedure pursuant to section
Page 4, Line 639-5-122.7,
(1),Page 4, Line 7(2.5) If the property that is the subject of an objection and protest
Page 4, Line 8is rent-producing commercial real property located in a county that
hasPage 4, Line 9
made an electionPage 4, Line 10pursuant to section 39-5-122.7,
(1),Page 4, Line 11taxpayer shall provide to the assessor the information described in section 39-8-107 (5)(a)(I).
Page 4, Line 12(4) The assessor shall continue
hisPage 4, Line 13day to day until all objections and protests have been heard, but all such
Page 4, Line 14hearings
shallJune 1Page 4, Line 15SECTION 2. In Colorado Revised Statutes, 39-5-123, amend (1)(a) as follows:
Page 4, Line 1639-5-123. Abstract of assessment or amended abstract of
Page 4, Line 17assessment. (1) (a) Upon conclusion of hearings by the county board of
Page 4, Line 18equalization, as provided in article 8 of this
titlePage 4, Line 19shall complete the assessment roll of all taxable property within the
Page 4, Line 20assessor's county, and, no later than August 25 in each year or no later
Page 4, Line 21than November 21 in each year in any county that
has made an electionPage 4, Line 22uses an alternate protest and appeal procedure pursuant to
Page 4, Line 23section 39-5-122.7, the assessor shall prepare therefrom three copies of
Page 5, Line 1the abstract of assessment and in person, and not by deputy, shall
Page 5, Line 2subscribe
his or herPage 5, Line 3I, .............., the assessor of .............. county,
Page 5, Line 4Colorado, do solemnly swear that in the assessment roll of
Page 5, Line 5such county I have listed and valued all taxable property
Page 5, Line 6located therein and that such property has been assessed for
Page 5, Line 7the current year in the manner prescribed by law and that
Page 5, Line 8the foregoing abstract of assessment is a true and correct compilation of each schedule.
Page 5, Line 9...................
Page 5, Line 10SECTION 3. In Colorado Revised Statutes, 39-8-104, amend (2)(a) as follows:
Page 5, Line 1139-8-104. Notice of meeting. (2) (a) Prior to a date established
Page 5, Line 12by the county board of equalization, but no later than September 1, the
Page 5, Line 13county clerk and recorder in a county that
has made an electionPage 5, Line 14alternate protest and appeal procedure pursuant to section
Page 5, Line 1539-5-122.7
(1)Page 5, Line 16published in
his or herPage 5, Line 17board of equalization will sit in the county's regular public meeting
Page 5, Line 18location or other appropriate public meeting place to review the
Page 5, Line 19assessment roll of all taxable property located in the county, as prepared by the assessor, and to hear appeals from determinations of the assessor.
Page 5, Line 20SECTION 4. In Colorado Revised Statutes, 39-8-105, amend (1) as follows:
Page 5, Line 2139-8-105. Reports of assessor. (1) At a meeting of the county
Page 5, Line 22board of equalization on or before each September 15 in a county that
hasPage 6, Line 1
made an electionPage 6, Line 2pursuant to section 39-5-122.7,
(1),Page 6, Line 3other counties, the assessor shall report the valuation for assessment of all
Page 6, Line 4taxable real property in the county. The assessor shall submit a list of all
Page 6, Line 5persons who have appeared before
him or herPage 6, Line 6objections or protests concerning real property and the action taken in each case.
Page 6, Line 7SECTION 5. In Colorado Revised Statutes, 39-8-106, amend (1)(a) as follows:
Page 6, Line 839-8-106. Petitions for appeal. (1) The county board of
Page 6, Line 9equalization shall receive and hear petitions from any person whose
Page 6, Line 10objections or protests have been refused or denied by the assessor. A
Page 6, Line 11petition must be in a form approved by the property tax administrator
Page 6, Line 12pursuant to section 39-2-109 (1)(d), the contents of which must include the following:
Page 6, Line 13(a) A statement informing the person of
his or herPage 6, Line 14right to appeal, the time and place at which the county board of
Page 6, Line 15equalization will hear appeals from determinations of the assessor, and
Page 6, Line 16that, by mailing or delivering one copy of the form to the county board of
Page 6, Line 17equalization that is received or postmarked on or before July 15 of that
Page 6, Line 18year for real property and July 20 of that year for personal property or, if
Page 6, Line 19a county
has made an electionPage 6, Line 20procedure pursuant to section 39-5-122.7,
(1),Page 6, Line 2115 of that year for both real and personal property, the person will be
Page 6, Line 22deemed to have filed
his or herPage 6, Line 23board of equalization. The date the form is received by the county board
Page 6, Line 24of equalization shall be stamped on the form. All forms shall be presumed
Page 7, Line 1to be on time unless the county board of equalization can present evidence to show otherwise.
Page 7, Line 2SECTION 6. In Colorado Revised Statutes, 39-8-107, amend (2)(a) as follows:
Page 7, Line 339-8-107. Hearings on appeal. (2) (a) The county board of
Page 7, Line 4equalization shall continue its hearings from time to time until all
Page 7, Line 5petitions have been heard, but all such hearings shall be concluded and
Page 7, Line 6decisions rendered thereon by the close of business on August 5 of that
Page 7, Line 7year; except that, in a county that
has made an electionPage 7, Line 8alternate protest and appeal procedure pursuant to section
Page 7, Line 939-5-122.7,
(1),Page 7, Line 10rendered thereon by the close of business on November 1 of that year.
Page 7, Line 11Except as authorized in
paragraph (b) of this subsection (2)Page 7, Line 12(2)(b) of this section, any decision shall be mailed to the petitioner within five business days of the date on which such decision is rendered.
Page 7, Line 13SECTION 7. Safety clause. The general assembly finds,
Page 7, Line 14determines, and declares that this act is necessary for the immediate
Page 7, Line 15preservation of the public peace, health, or safety or for appropriations for
Page 7, Line 16the support and maintenance of the departments of the state and state institutions.