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Assessment Calendar
January
January 1
- Assessment date for all taxable property.
- Lien of general taxes for current year attaches.
- Municipal annexations from the previous year become effective.
As soon as practicable after January 1
The Assessor mails or delivers two personal property schedules, and
two subdivision land valuation questionnaires to appropriate
taxpayers.
Not later than January 10
Assessor delivers tax warrant to the Treasurer.
Not later than January 15
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.
February
No statutory deadlines
March
By March 1
The Colorado Forest Service reports to the Assessor the legal
descriptions and owner's names for those forested parcels qualifying
as agricultural land.
Not later than March 20
Subdivision developers or agents must return signed, completed
declarations to the Assessor.
April
Not later than April 1
State assessed companies file annual statement with the PTA.
Prior or subsequent to April 15
Assessor may require additional information from owners of taxable
property.
Not later than April 15
- Taxpayers return Business Personal Property schedules to Assessor,
including works of art display statement.
- Taxpayers may request an extension of 10 or 20 days for filing
Business 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.
Subsequent to April 15
Assessor determines Personal Property values from the best information
available and imposes a penalty for taxpayers failing to file.
May
Prior to May 1
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.
On or before May 1
Assessor gives public notice of hearings on Real and Personal
Property.
Not later than May 2
Assessor sends Notice of Valuation (NOV) for real property, together
with an appeal form (excluding oil and gas leaseholds and lands) to
taxpayer.
First working day after NOV's are mailed
Assessor sits to hear all objections concerning Real Property valuations.
Not later than June 1
Taxpayer mails notice of Real Property Appeal to Assessor.
June
By June 1
- Assessor furnishes to the Department of Revenue a list of nonresidents
of state owning property within the county.
- Assessor shall conclude all hearings of real property valuations.
Not later than June 1
Taxpayer notifies Assessor in person of Real Property Appeal.
Not later than June 15
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.
Beginning on June 15
Assessor sits to hear all objections concerning Personal Property and
oil and gas leaseholds and land valuations.
Not later than June 30
Taxpayer mails notice of Personal Property Appeal to the Assessor.
On or before the last working day in June
Assessor mails two copies of Notice of Determination concerning Real
Property values to taxpayer. [In the case of an extended appeal
period, this date is the last working day in August.]
July
Prior to July 1
- 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.
Not later than July 1
PTA sends notice of valuation to state assessed companies, and County
Assessors.
Beginning on first working day after NOV's are mailed
PTA hears all complaints concerning state assessed values.
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.]
Second Monday in July
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.
By July 5
Assessor shall conclude all hearings concerning Personal Property
valuations.
Not later than July 5
Taxpayer notifies Assessor in person of Personal Property appeal.
On or before July 10
Assessor mails two copies of Notice of Determination concerning
Personal Property values to taxpayer.
On or before July 15 of that year
Taxpayer mails two copies of Assessor's Notice of Determination to
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.]
Not later than July 15
State assessed companies, Assessors, and Boards of County
Commissioners file petitions with the PTA to appeal state assessed
valuations or apportionments.
July 15
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.
On or before July 20 of that year
Taxpayer mails two copies of Assessor's Notice of Determination to
appeal to CBOE. Appeals bearing postmarks on or before this date
constitute proper filing.
July 27
PTA concludes all hearings concerning state assessed properties.
August
Not later than August 1
The PTA shall render decisions on state assessed complaints and issue
final determinations of value to those who appeal.
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.]
Within 5 business days of rendering a decision
The CBOE mails decisions on Real and Personal Property appeals.
Not later than 30 days after the decision of the
CBOE is mailed
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.
Not later than August 25
- 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.
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.
September
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).
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
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.
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.
December
Not later than December 1
PTA, in cooperation with Assessors' committee, submits legislative
recommendations to Governor.
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 Commissioners and taxing entities make appropriate adjustments
in tax levies.
- Copies of adjustments to tax levies shall be transmitted to PTA and
Assessor.
Not later than December 15
Clerk or secretary of towns, cities, special districts, and school
districts certifies levy to County Commissioners.
Not later than December 22
County Commissioners levy taxes.
Last updated:
Monday, July 21, 2008 04:07 PM
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