| January |
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| January 1 |
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| · |
Assessment date for all taxable property. |
| · |
Lien of general taxes for current year attaches. |
| · |
Municipal annexations from the previous year become effective. |
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As soon as practicable
after January 1. |
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| · |
The Assessor mails or delivers two personal property schedules, and two subdivision land valuation questionnaires to appropriate taxpayers. |
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| Not later than January 10 |
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| · |
Assessor delivers tax warrant to the Treasurer. |
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| Not later than January 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, target percentage, and projected residential rate in
each year when there is a change in the level of value.
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| February |
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No statutory deadlines. |
| March |
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| By March 1 |
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| · |
The Colorado Forest Service reports to the Assessor the legal
descriptions and owners' names for those forested parcels
qualifying as agricultural land. |
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| Not later than March 20 |
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| · |
Subdivision developers or agents must return signed, completed
declarations to the Assessor. |
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| APRIL |
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| Not later than April 1 |
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| · |
State assessed companies file annual statement with the PTA. |
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Prior or subsequent
to April 15 |
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| · |
Assessor may require additional information from owners of taxable property. |
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| Not later than April 15 |
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| · |
Taxpayers return personal property schedules to Assessor,
including works of art display statement. |
| · |
Taxpayers may request an extension of 10 or 20 days for filing
personal property schedules. |
| · |
Owners and operators of producing mines file statement with the Assessor. |
| · |
Owners and operators of oil and gas leaseholds file statement with Assessor. |
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| Subsequent to April 15 |
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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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| MAY |
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| Prior to May 1 |
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| · |
Notice of organization of special districts must be given to the
Assessor. Court orders of inclusions and exclusions must be filed
with the County Clerk and Recorder, unless an election is to be
held. |
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| On or before May 1 |
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| · |
Assessor gives public notice of hearings on real and personal
property. |
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| Not later than May 1 |
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| · |
Assessor sends Notice of Valuation (NOV) for real property,
together with an appeal form (excluding oil and gas leaseholds
and lands) to taxpayer. |
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First working day after
NOV's are mailed |
|
| · |
Assessor sits to hear all objections concerning real property
valuations. |
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| Not later than May 29 |
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| · |
Taxpayer mails notice of Real Property Appeal to Assessor. |
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| June |
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| By June 1 |
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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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| Not later than June 1 |
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| · |
Taxpayer notifies Assessor in person of Real Property Appeal. |
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| Not later than June 15 |
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| · |
Assessor sends notice of valuation, together with an appeal form,
for personal property, drilling rig valuations, and adjusted
valuation of oil and gas leaseholds and lands to taxpayer. |
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| Beginning on June 15 |
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| · |
Assessor sits to hear all objections concerning personal property
and oil and gas leaseholds and land valuations. |
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| Not later than June 30 |
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| · |
Taxpayer mails notice of personal property appeal to Assessor. |
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On or before the last
working day in June |
|
| · |
Assessor mails two copies of Determination of Appeal
concerning Real Property values to taxpayer. [In the case of an
extended appeal period, this date is the last working day in
August]. |
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| July |
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| Prior to July 1 |
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| · |
County Board of Equalization (CBOE) publishes notice of sitting
to review assessment roll and hear appeals on Real and Personal
Property valuations. |
| · |
Special districts conducting inclusion elections must have filed
the court order of inclusion with the County Clerk and Recorder. |
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| Not later than July 1 |
|
| · |
PTA sends Notice of Valuation to state assessed companies and
County Assessors. |
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Beginning on first
Working day after
NOV's are mailed |
|
| · |
PTA hears all complaints concerning state assessed values. |
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| Beginning on July 1 |
|
| · |
CBOE sits to hear appeals on the valuation of Real and Personal
Property. [In the case of an extended appeal period, this date is
September 1]. |
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Second Monday
in July |
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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 his action in each
case. |
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| By July 5 |
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| · |
Assessor shall conclude all hearings concerning Personal
Property valuations. |
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| Not later than July 5 |
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| · |
Taxpayer notifies Assessor in person of Personal Property appeal. |
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| On or before July 10 |
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| · |
Assessor mails two copies of Determination of Appeal
concerning Personal Property values to taxpayer. |
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On or before July 15
of that year |
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| · |
Taxpayer mails one copy of Assessor's Determination of
Real Property Valuation appeal to CBOE. Appeals bearing
postmarks on or before this date constitute proper filing.
[In the case of an extended appeal period, this date is
September 15.] |
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| Not later than July 15 |
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| · |
State assessed companies, Assessors, and Boards of County
Commissioners file petitions with the PTA to appeal state
assessed valuations or apportionments. |
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| July 15 |
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| · |
Assessor reports to CBOE the valuation for assessment of all
taxable personal property in the county, movable equipment
which has been apportioned with other counties, a list of all
people who failed to file and his action in each case, and a list
of all appeals concerning personal property valuation and his
action in each case. |
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On or before
July 20 of that year |
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| · |
Taxpayer mails one copy of Assessor's Determination of Personal
Property Valuation appeal to CBOE. Appeals bearing postmarks on or before this date constitute proper filing. |
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| July 27 |
|
| · |
PTA concludes all hearings concerning state assessed properties. |
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| August |
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| Not later than August 1 |
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| · |
The PTA shall render decisions on state assessed complaints and
issue final determinations of value to those who appeal. |
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Not later than August 5
of that year |
|
| · |
CBOE concludes hearings and renders decisions on Real and
Personal Property appeals. [In the case of an extended appeal
period, this date is November 1.] |
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Within 5 business days
of rendering a decision |
|
| · |
The CBOE mails decision on Real and Personal Property appeals. |
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Not later than 30 days
after the decision of
the CBOE is mailed |
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| · |
Appeals from decisions of CBOE must be filed with the State
Board of Assessment Appeals (BAA), District Court, or the
County Commissioners for a binding arbitration hearing. |
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| Not later than August 25 |
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| · |
The Assessor transmits an Abstract of Assessment to the PTA,
including the net change in valuation for assessment of new
construction and net change in volume of minerals and oil and
gas production. |
| · |
The Assessor shall file with the Property Tax Administrator the
aggregate valuation for assessment in the county, each
municipality, and each school district by class and subclass on a
form prescribed by the PTA. |
| · |
Assessor notifies each taxing entity and Division of Local
Government of the total assessed valuation of each taxing entity
and the amount of the total valuation attributable to annexation,
inclusion, new construction, etc. As a courtesy, Assessors should
also notify the Department of Education and the Property Tax
Administrator. |
| · |
Assessor notifies each taxing entity except school districts of the
total actual value of all Real Property, the actual value of Real
Property new construction, destruction of similar improvements,
and additions to, minus deletions from taxable Real Property in
accordance with the manner prescribed by the PTA. As a
courtesy, Assessors should also notify the Property Tax Administrator. |
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| By August 25 |
|
| · |
Treasurer files reports with the PTA of all taxes abated, refunded
or determined to be uncollectable and canceled during the
previous reporting period. |
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| September |
|
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Not later than 45 days
after decision of BAA |
|
| · |
Taxpayers appeal to Court of Appeals. |
| · |
County appeals to Court of Appeals (if 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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Not later than 30 days
after decision of BAA |
|
| · |
County appeals to Court of Appeals (if judicial review is sought
for alleged procedural errors or errors of law). |
| · |
County appeals to Court of Appeals (if BAA makes no
recommendation on statewide concern or there is no significant
valuation decrease as a result of the BAA decision). |
|
| October |
|
No statutory deadlines. |
| November |
|
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On or before
November 10 |
|
| · |
Assessor certifies value changes of each school district to the
Department of Education. This is a recommendation by the
Property Tax Administrator and the State Board of Education. |
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On or before
November 15 |
|
| · |
PTA certifies value of each county and school district or portion
of a joint school district in each county to State Board of
Education. |
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| December |
|
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| Not later than December 1 |
|
| · |
PTA, in cooperation with Assessors' committee, submits
Legislative recommendations to the Governor. |
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| Prior to December 10 |
|
| · |
Assessor transmits a single notification to County
Commissioners, other taxing entities, and the Division of Local
Government and the Department of Education of valuation
changes made after original certification of valuation for
assessment. |
| · |
County Commisioners and taxing entities make appropriate
adjustments in tax levies. |
| · |
Copies of adjustments to tax levies shall be transmitted to PTA
and Assessor. |
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Not later than
December 15 |
|
| · |
Clerk or secretary of towns, cities, special districts, and school
districts certifies levy to County Commissioners. |
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Not later than
December 22 |
|
| · |
County Commissioners levy taxes. |
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