Assessment Calendar

FULL DETAILED CALENDAR WITH COLORADO REVISED STATUTE AVAILABLE AT DEPARTMENT OF LOCAL AFFAIRS DIVISION OF PROPERTY TAXATION ASSESSMENT CALENDAR

Elbert County Assessor's Office chooses NOT to use the alternate protest period

January 

Assessment date for all taxable property. Lien of general taxes for current year attaches. Property Taxes for the prior year become due and payable.

Assessor mails or delivers a personal property schedule to appropriate property owners.

 Assessor delivers tax warrant to treasurer no later than January 10

 No later than January 15 Administrator reports to General Assembly and the state board 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

 Nothing due during this month

 March

 By March 1, Colorado Forest Service reports to assessor the legal descriptions and owners' names for those forested parcels eligible for agricultural classification, as well as those parcels that no longer qualify due to non-compliance.

 Subdivision developers or agents must return signed, completed subdivision land valuation questionnaires to assessor no later than March 20

 April

 Not later than April 1 State Assessed companies file annual statements with Administrator.

 Prior or subsequent to April 15 the Assessor may require additional information from owners of taxable property.

 Not later than April 15 property owners return personal property schedules to assessor, including works of art display statement, drilling rig valuations, and all producing natural resources property.

 Not later than April 15 property owners may request 10 or 20 day extention for filing personal property schedule.

 Not later than April 15 previously exempted owners of property file report with Administrator and pay filing fee.

 Not later than April 15 owners and operators of producing mines, oil and gas leaseholds and lands must file statement with the assessor. Owners or operators of oil and gas leaseholds and lands must supply requested supporting documentation within 30 days to avoid fines.

 Subsequent to April 15 if the property owners and operators fail to file declaration schedules, assessor values personal property, producing mines, and oil and gas leaseholds using best information available and imposes a penalty if applicable.

 May

 Prior to May 1 deadline for special districts to record court orders of inclusion in order to levy a tax against the included property in the current year, unless an election is to be held.

 Prior to May 1 deadline for special districts to record court orders of exclusion in order for the exclusion to be effective in the current year.

 On or before May 1 the Assessor mails or emails (upon request of taxpayer) NOV's for real property, together with a protest form. (Excluding oil and gas leaseholds and lands and producing mines)

 Beginning on the first working day after NOV's are mailed the Assessor sits to hear objections concerning real property valuations.

 Not later than last working day in May of year effective the results of reappraisal ordered by state board as a result of a petition for reappraisal from the Administrator and assessor.

 June

 By June 1 Assessor furnishes to Department of Revenue list of non-residents of state owning property within the county.

 Not later than June 1 property owner notifies assessor in writing or in person of real property protest.

 No later than June 1 Administrator provides a list of pending applications for property tax exemptions to county assessors, treasurers, and boards of commissioners.

 By June 1 Assessor concludes real property hearings.

 Not later than June 10 of the following year the Appeal of reappraisal order by the state board as a result of a petition for reappraisal from the Administrator.

 Not later than June 15 Assessor mails or emails (upon request of taxpayer) NOV's, together with a protest form, for personal property, drilling rig valuations, and all producing natural resources property. Apportionment of drill rig value furnished to owners and each county in which the rig was located in the preceding year.

 Beginning on June 15 Assessor hears all objections concerning personal property, drilling rigs valuations, and all producing natural resources property.

 Not later than June 30 property owner mails or delivers in person their protest to assessor for personal property, drilling rig valuations, and all producing natural resources property. (Postmarked no later than June 30)

 On or before last working day in June Assessor mails two copies of real property NOD to property owner.

 July

 Prior to July 1 CBOE publishes notice that it will review assessment roll and hear appeals on real and personal property valuations.

 Prior to July 1 Notice if organized political subdivision is given to assessor and board of county commissioners of each county in which the political subdivision is located.

 Prior to July 1 Special Districts record court orders for inclusion by election in order to levy tax against the included property in the current year.

 July 1 Assessment date for construction occurring after January 1 for growth valuation for assessment in counties which have declared severe residential growth impact conditions.

 No later than July 1 applications for disabled veteran exemptions are submitted to the Division of Veterans Affairs. Applications bearing a postmark of July 1 are considered timely filed. The Division of Veterans Affairs may accept applications until Sept 1 if the applicant can show good cause. Approved applications are forwarded to the Assessor for approval/denial of property requirements.

 Not later than July 1 the Administrator send Nov's to state assessed companies and county assessors.

 Beginning on the first working day after NOV's are mailed Administrator hears all complaints concerning state assessed values.

 Beginning on July 1  CBOE sits to hear appeals on real and personal property valuations

 At the meeting of CBOE on the second Monday in July for real property and July 15 for personal property Assessor reports to the CBOE the total assessed value of all taxable property, and submits a list of all real and personal property protests, the status/outcome of each protest, a list of movable equipment apportionments, and a list of owners who failed to return a Personal Property Declaration Schedule.

 Not later than July 1 the following year State board affirms, rescinds, or modifies reappraised values resulting from ordered reappraisal.

 By July 5 Assessor concludes personal property hearings.

 On or before July 10 Assessor mails two copies of personal property NOD's to property owner.

 On or before July 15 of that year property owner mails or delivers one copy of assessor's real property NOD to CBOE. Appeals received or bearing a postmark on or before July 15 constitute proper filing.

 On or before July 20 of that year the property owner mails or delivers one copy of assessor's personal property (or producing natural resources property) NOD to CBOE. Appeals received or bearing postmark on or before July 20 constitute proper filing.

 July 27 Administrator concludes hearings concerning state assessed properties.

 August

 In August Administrator notifies assessors of counties that have been severely impacted by growth of both assessed value newly constructed buildings owned by the state assessed companies and their state of completion on July 1, and their value on the previous January 1.

 Not later than August 1 Administrator renders decisions on state assessed complaints and issues final determination of value.

 Not later than August 5 CBOE concludes hearings and renders decisions on real and personal property appeals. Within 5 business days CBOE mails decisions on real and personal property appeals. Not later than 30 days after CBOE decisions mailed any appeals from the CBOE decisions must be filed with BAA, district court, or BOCC for binding arbitration.

 Not later than August 15 Assessor mails denial notice to residential real property owners returning incomplete or non qualifying senior citizen or disabled veteran exemption applications.

 By August 25 the Assessor files two copies of the Abstract of Assessment with the Administrator. Assessor reports the assessed value of property in the county, each municipality, and each school district by class and subclass on form prescribed by the Administrator. Assessor also reports the assessed value of new construction, destroyed property, and net change in volume of minerals and oil and gas production.

 Not later than August 25 Assessor notifies each taxing entity, the Div. of Local Government, and the Dept of Education of the total assessed value of real and personal property within the entity, and the expectations to the revenue and spending limitation

 Not later than August 25 the Assessor notifies each taxing entity, except school districts, of the total actual value of all real property, the actual value of newly construction real property, minus destroyed improvements, and additions to, minus deletions from, taxable real property as prescribed by the Administrator.

 By August 25 the Assessor notifies BOCC of amount, distribution and impact growth valuation for assessment in counties which have declared severe residential growth impact conditions.

September

Prior to September 1 County Clerk gives published notice that the BOCC, sitting as the CBOE from September 1 to October 1, will hear appeals for senior citizen and disable veteran exemption denials.

On or after September 1 BOCC, sitting as the CBOE, begins hearing appeals for denial of senior citizen and disabled veterans exemptions,

On or before September 1 CBOE publishes notice for reviewing assessment roll and hearing appeals on the real and personal property valuations.

On or before September 1 CBOE hears real and personal property appeals of assessor's determinations.

No later than September 1 deadline for disabled veteran exemption applications that may be accepted by the Disable Veterans Administration, if applicant shows good cause.

At the meeting of CBOE on the second Monday in September the Assessor reports to CBOE the assessed value of all taxable real property in the county. Assessor submits list of real property protests and the status/outcome of each case.

At the meeting of CBOE on the second Monday in September the Assessor reports to CBOE the assessed value of personal property, mobile equipment apportionment, best information available valuations, and status/outcome of each case.

On or before September 15 of that year the property owner mails one copy of the assessor's real and personal property NOD to CBOE Appeals bearing postmark on or before September 15 are considered timely filed.

Not later than September 15 the Assessor must accept senior citizen exemption applications filed by this date if the application is not filed by July 15.

No later than September 15 applicant requests hearing with CBOE to contest assessor's denial of the senior citizen or disabled veterans exemption.

September 15 the final report of the annual audit is submitted to the General Assembly and the state board.

No later than September 25 the Division of Veterans Affairs may accept late application for the disabled veteran exemption and determination shall be mailed to the applicant.

October

Not later than October 1 BOCC, sitting as the CBOE, conclude hearing appeals for denial of senior citizen or disabled veteran exemption.

Not later than October 10 the Assessor submits report of approved senior citizen and disable veteran exemptions to the Administrator.

Not later than October 15 the Administrator transmits abstracts to the state board.

Not later than October 15 the Administrator files complaints with State Board of Equalization specifying adjustments to classes or subclasses for the following year.

November

Not later than November 1 of that year the CBOE concludes hearings and renders decisions on real property appeals.

Not later than November 1 the Administrator provides denial notice to applicants that claimed more than one senior citizen or disabled veteran exemption, or both.

Not later than November 15 applicants denied senior citizen or disabled veteran exemptions by Administrator may file written protest with the Administrator.

Not later than November 15 the State board delivers decision in writing on Administrator's petition for reappraisal.

On or before November 15 the Administrator certifies to the state board the assessed value of all taxable property within each county and for each school district or portion of a joint school district in each county.

Not later than November 21 the Assessor transmits abstracts to Administrator. Assessor reports assessed value in the county, each municipality, and each school district by class and subclass on form prescribes by the Administrator. Assessor also reports the assessed value of new construction, destroyed property, and net change in volume of minerals and oil and gas production.

December

Not later than December 1 the Administrator provides notice to assessor of denied senior citizen or disabled veteran exemptions due to the applicant filing multiple applications.

Not later than December 1 the Administrator, in cooperation with assessors' committee, submits legislative recommendations to Governor.

Prior to December 10 Assessor, transmits a single notification to BOCC, other taxing entities, Division of Local Government and the Department of Education if value changes were made after August 25 certification of values.

Not later than December 15 Clerk or Secretary of towns, cities, special districts certifies levy to BOCC.

On or before December 15 Inactive special districts file notice of inactive status

On or before December 20 Administrator certifies to state board the assessed value of all taxable property within the city and county of Denver and for the school district located in the city and county of Denver.

Not later than December 20 State board completes review of abstracts.

No later than December 22 County commissioners levy taxes.

As of the last day of December State assessed values determined as of this date.

As soon after end of year as practicable Administrator prepares annual report.