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January
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1
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Assessment date for all taxable property.
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Lien of general taxes for current year attaches.
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Property taxes for the prior year become due and payable.
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Municipal annexations from previous year become effective.
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10
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Assessor delivers tax warrant to the treasurer no later than this date.
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15
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The State Property Tax Administrator (PTA) reports to the General Assembly and the State Board of Equalization (SBOE) the estimated total valuation for assessment, estimated residential percentage, the target percentage, and projected residential rate in each year when there is a change in the level of value.
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Early Jan
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The assessor mails or delivers two Personal Property schedules, and two subdivision land valuation questionnaires to appropriate taxpayers, as soon as is practicable after the first of the year.
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February
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No statutory deadlines.
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March
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1
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Colorado Forest Service reports to the Assessor the legal descriptions and owner’s names for those forested parcels qualifying as agricultural land by this date.
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20
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Subdivision developers or agents must return signed, completed declarations to the assessor no later than March 20th.
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April
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1
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County treasurer submits senior citizen exemptions report for previous year to state treasurer.
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15
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Taxpayers return Personal Property schedules to assessor, including works of art display statement, drilling rig valuations, and all producing natural resources property.
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Taxpayers may request an extension of 10 or 20 days for filing Personal Property schedules.
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Owners and operators of producing mines file statement with the assessor.
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Owners and operators of oil and gas leaseholds file statement with assessor.
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Late Apr
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Assessor determines Personal Property values from the best information available and imposes a penalty for taxpayers failing to file.
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30
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Notice of organization of special districts must be given to the assessor, no later than April 30th. Court orders of inclusions and exclusions must be files with the county clerk and recorder, unless an election is to be held.
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May
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1
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Assessor gives public notice of hearings on Real Property and Personal Property on or before this date.
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Assessor mails senior citizen exemption and disabled veteran exemption notices to residential Real Property owners on or before this date.
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Assessor sends Notice of Valuation (NOV) for Real Property (excluding oil and gas leaseholds and producing or non-producing mines), together with an appeal form to the taxpayer no later than May 1st.
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May 1 -
June 2
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Assessor sits to hear all objections concerning Real Property valuations.
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Taxpayers have the right to appeal their Real Property value until the end of day, June 1st. (If the first of June falls on a Sunday,the appeal period shall remain open until the end of day, June 2nd)
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June
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2
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Taxpayer notifies assessor in writing or in person of Real Property protest no later than this date to be eligible for protest in current calendar year.
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Assessor concludes all hearings of Real Property valuations by this date.
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Assessor furnishes to the Department of Revenue a list of nonresidents of state owning property within the county.
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15
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Assessor sends Notice of Valuation (NOV), together with an appeal form for Personal Property, drilling rig valuations, and all producing natural resources property, no later than this date.
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15-7/5
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Assessor sits to hear all objections concerning Personal Property, drilling rig valuations, and all producing natural resources property.
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30
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Taxpayer mails protest to the assessor for Personal Property, drilling rig valuations, and all producing natural resources property, no later than this date.
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Not later than June 30th, the assessor mails two copies of Real Property Notice of Determination (NOD) to taxpayers who timely protested their Real Property value.
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Prior to July 1st, the County Board of Equalization (CBOE) publishes notice of sitting to review assessment roll and hear appeals on Real Property and Personal Property valuations.
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Prior to July 1st, special districts conducting inclusion elections must have filed the court order of inclusion with the County Clerk and Recorder.
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July
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1
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State Administrator sends notice of valuation to state assessed companies and county assessors.
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Jul 1 - Aug 5
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CBOE sits to hear appeals on the valuation of Real and Personal Property.
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5
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Assessor concludes Personal Property hearings.
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Taxpayer notifies assessor, in person, of Personal Property protest no later than July 5th.
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9
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Assessor reports to CBOE the valuation for assessment of all taxable real property in the county. Assessor submits a list of all appeals concerning Real Property valuation and the action in each case.
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10
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Assessor mails two copies of Notice of Determination (NOD) to taxpayers who submitted Personal Property protests on or before July 10th.
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15
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Taxpayers who wish to appeal Real Property valuation to the CBOE mail one copy of assessor’s Personal Property Notice of Determination (NOD) to CBOE. Appeals bearing postmark on or before July 15th constitute timely filing.
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Assessor reports to CBOE the assessed value of all taxable Personal Property in the county, a list of all people who failed to file a declaration schedule and the action in each case, and a list of Personal Property protests and the action in each case.
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Residential Real Property owners mail or deliver senior citizen exemption application to assessor. Applications bearing a postmark of July 15th are considered timely filed. Late applications may be accepted up to September 15th if applicant shows good cause for filing late.
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20
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Taxpayers who wish to appeal Personal Property valuation to the CBOE mail one copy of assessor’s Personal Property Notice of Determination (NOD) to CBOE. Appeals bearing postmark on or before July 20 constitute timely filing.
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August
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5
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CBOE concludes hearings and renders decisions on Real Personal Property and Personal Property appeals.
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Within five business days of rendering a decision, CBOE mails decisions to taxpayer on Real Property and Personal Property appeals.
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Not later than 30 days after the CBOE decision is mailed to the taxpayer, appeals from CBOE decisions must be filed with the BAA, district court or Board of County Commissioners for binding arbitration.
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Not later than 30 days after the BAA decision, County can appeal to the court of appeals if judicial review is sought for alleged procedural errors or errors of law, or if the BAA makes no recommendation on statewide concern or there is no significant valuation as a result of the BAA decision.
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Not later than 45 days after the BAA decision, taxpayers can appeal to the court of appeals and the County can appeal to the court of appeals if the BAA recommends that its decision is a matter of statewide concern or has resulted in a significant decrease in the assessed valuation of the county.
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15
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Not later than this date, assessor mails denial notice to residential Real Property owners for incomplete or non-qualifying senior citizen exemption applications.
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25
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Assessor transmits Abstract of Assessment to State Administrator, including the net change in valuation of new construction, destroyed property and net change in the volume of minerals, oil and gas extraction.
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Assessor notifies each taxing entity, except school districts, of the total assessed value of Real Property and Personal Property within the entity, and the exceptions to the percent property tax revenue limitation, no later than August 25th.
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Assessor certifies the actual value of the taxable property in each school district to each school district, no later than August 25th.
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September
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1
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County Clerk gives published notice prior to September 1st that the BOCC, sitting as the CBOE from September 1 through October 1, will hear appeals for senior citizen exemption denials.
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1-10/1
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The BOCC sitting as the CBOE, begins hearing appeals for denial of senior citizen exemption.
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15
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Applicant can request hearing with CBOE to contest assessor’s denial for senior homestead exemption.
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October
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No statutory deadlines.
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November
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1
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State Administrator provides denial notice to applicants that claimed more than one senior citizen exemption.
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15
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State Administrator certifies value of each county and school district or portion of a joint school district in each county to state board.
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December
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10
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Prior to December 10th, assessor transmits a single notification to BOCC, other taxing entities, Division of Local Government and the Department of Education if value changes were made after the August 25 certification of values.
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15
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Clerk or secretary of towns, cities, special districts, and school districts certifies levy to BOCC, no later than December 15th.
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20
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State board completes review of abstracts.
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22
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Board of County Commissioners levy taxes.
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31
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State assessed values determined as of this date for telegraph, telephone, pipeline, and railroad companies.
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