Calendar and Deadlines

Note: If a due date falls on a Saturday, Sunday or Holiday, the due date is the first business day following such day.

  Date    Item Title
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

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 and 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

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. Also, 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 Monday)
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 personal 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
Sept 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
Sept 15 Deadline for senior citizen exemption applications, if good cause was shown
Sept 25 Division of Veterans Affairs may accept late application for disabled veteran exemptions, if good cause. Determination mailed
Oct 1 CBOE concludes hearing appeals for denial of senior citizens or disable veterans exemption
Oct 10 Assessor submits report of approved senior citizen & disabled veteran exemptions to the State Administrator
Nov 1 State Administrator provides denial notice to applicants that claimed more than one senior citizen or disabled veteran exemption, or both
Nov 15 Applicants denied senior citizen or disabled veteran exemptions may file written protest with Administrator
Nov 21 Assessor transmits abstract to State Administrator, reporting assessed value in county, municipalities, and school districts by class & subclass.
Dec 1 Administrator provides notice to assessor of denied senior citizen or disabled veteran exemptions due to applicant filing multiple applications
Dec 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
Dec 15 Statutory deadline for certification of all mill levies

Inactive special districts file notice of inactive status
Dec 20 State Board completes review of abstracts
Dec 22 County Commissioners levy taxes
Dec 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.