| 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 & 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 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 |
| 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 |