Calendar & Deadlines
January 1
Property taxes due in full by April 30 or in
two equal installments (last day in February and June 15)
Personal property schedules are mailed shortly after January 1
Subdivision land valuation
questionnaires mailed to land developers
March 1
Colorado Forest Service provides Assessor a list of owners whose
parcels qualify for or are disqualified from
agricultural classification
March 20
Subdivision land valuation questionnaires are due to Assessor
April 1
State assessed owners (utilities, railroads, etc.) file annual
statement with State
April 15
Assessor may require additional information from owners of taxable
property
Due date for return of personal property schedules
Requests for 10 or 20 day extension for filing personal property
schedule due
Previously exempt personal property owners must file report & pay
filing fee
Producing mines statement due from owners or operators to Assessor
May 1
Special districts must record orders of inclusion to levy a tax
against included property in current year,
unless election will be held
Deadline for special districts to record court orders of exclusion
for exclusion to be effective in current year
Assessor mails NOVs & protest form to property owners
Assessor commences hearing protests on real & personal property
Senior citizen & disabled veterans exemption notices are mailed to
residential property owners
State
Land
Board provides a list of equities owned or acquired in state lands
June 1
Deadline for real property valuation protest
(must be postmarked or hand-delivered by this date)
Protest hearings are concluded
Assessor is provided a list of pending property tax exemption
applications
June 15
Assessor mails NOVs & protest form to owners of personal property,
drilling rigs & producing natural
resources property & commences hearings for objections
June 30
Assessor mails two copies of NOD to property owners
Protests for owners of personal property, drilling rigs & producing
natural resources property must be
received or postmarked by this date
July 1
CBOE publishes notice that it will review assessment roll & hear
appeals on real & personal property
valuations
Notice of organization of a political subdivision is given to
Assessor and BOCC
Special districts must record court orders for inclusion by election
to levy tax against included property in
current year
Date for assessment of construction occurring after January 1 for
growth valuation for assessment in
counties declaring severe residential growth impact conditions
Disabled veteran exemption applications submitted to Division of
Veterans Affairs must be received or
postmarked by this date. May be extended to September 1 for good cause.
Approved applications forwarded
to Assessor for property requirements.
Administrator sends NOVs to state assessed companies & Assessor and
Assessor commences hearing
protests for state assessed values
CBOE commences hearing appeals on real & personal property valuations
July 5
Assessor concludes personal property hearings
July 10
Assessor mails two copies of personal property & producing natural
resources Property NODs to property
owner
July (2nd Mon)
Assessor reports total value of assessed real property and a list of
protests and the status/outcome of each
July 15
Assessor reports total value of assessed personal property and a list
of protests and the status/outcome of
each, a list of movable equipment apportionments, and a list of owners who
failed to return a Personal
Property Declaration Schedule
Protesting property owners who wish to appeal
must deliver or postmark one copy of Assessor’s real
property NOD to CBOE by this date
Protesting state assessed owners must deliver or postmark a petition
to State Administrator by this date
Residential real property owners mail or deliver senior citizen
exemption applications to Assessor by this
date. Late applications may be accepted up to September 15 for good cause.
July 20
Protesting personal property owners deliver or postmark one copy of
Assessor’s real property NOD to CBOE
by this date
July 27
State Administrator concludes hearings concerning state assessed
properties
August 1
State Administrator renders decisions on state assessed complaints &
issues final determinations of value
August 5
CBOE concludes hearings & renders decisions on real & personal
property appeals & mails decisions on
real & personal property appeals within five business days
30 days after CBOE decision mailed, appeals must be filed with BAA,
district court, or BOCC for binding arbitration
August 15
Deadline for filing appeal of CBOE decision
with BAA or district Court
Assessor mails denial notice to residential real property owners
returning incomplete or non-qualifying senior
citizen or disabled veteran exemption application
August 25
Assessor files two copies of Abstract of Assessment with State
Administrator
September 1
CBOE hears appeals through October 1 for denials for senior citizen &
disabled veteran exemptions
CBOE publishes notice of reviewing assessment roll & hearing appeals
on real & personal property
valuations
CBOE commences hearings for denials for senior citizen & disabled
veteran exemptions and for real
property appeals
Deadline for disabled veteran exemption applications by Disabled
Veteran Administration, if good cause was
shown
September 15
Deadline for senior citizen exemption applications, if good cause was
shown
Deadline for hearing requests to contest Assessor’s denial of senior
citizen or disabled veteran exemptions
September 25
Division of Veterans Affairs may accept late application for disabled
veteran exemptions, if good cause.
Determination mailed
October 1
CBOE concludes hearing appeals for denial of senior citizens or
disable veterans exemption
October 10
Assessor submits report of approved senior citizen & disabled veteran
exemptions to the State Administrator
November 1
State Administrator provides denial notice to applicants that claimed
more than one senior citizen or disabled
veteran exemption, or both
November 15
Applicants denied senior citizen or disabled veteran exemptions may
file written protest with Administrator
State Board delivers decision in writing on State Administrator’s
petition for reappraisal
State Administrator certifies to State Board the assessed value of
all taxable property
November 21
Assessor transmits abstract to State Administrator, reporting
assessed value in county, municipalities, and
school districts by class & subclass.
December 1
Administrator provides notice to assessor of denied senior citizen or
disabled veteran exemptions due to
applicant filing multiple applications
December 10
Assessor transmits notification to BOCC, taxing entities, Division of
Local Government & Department of
Education if value changes were made after August 25 certification of values
December 15
Statutory deadline for certification of all mill levies
Inactive special districts file notice of inactive status
December 20
State Board completes review of abstracts
December 22
County commissioners levy taxes
December 31
Date on which State assessed values determined
If the CBOE denies the abatement, you may appeal the CBOE’s decision to the
Board of Assessment Appeals (BAA). If the BAA denies the abatement, you may
appeal the BAA’s decision to the Court of Appeals.
If the Court of Appeals denies the abatement, you may appeal the Court’s
decision to the Colorado Supreme Court.
If you have filed a protest and the Assessor issued a Notice of
Determination, a request for abatement will not be considered.