Division of Property Taxation - Administrator - Board

C.R.S. tit. 39, art. 2

in effect

C.R.S. § 39-2-101 Division created - property tax administrator

39-2-101. Division created - property tax administrator. There is hereby created the division of property taxation in the department of local affairs, the head of which shall be the property tax administrator, which office is created by section 15 of article X of the state constitution. The administrator shall be appointed by a majority vote of the state board of equalization and shall serve for a term of five years and until a successor is appointed and qualified. The administrator may be removed from office for cause by a majority vote of the state board of equalization. The position of property tax administrator shall be exempt from the state personnel system.

C.R.S. § 39-2-102 Qualifications

39-2-102. Qualifications. The person appointed as property tax administrator shall possess knowledge of the subject of property taxation and of the laws of this state relating thereto and shall have demonstrated ability and experience in the field of property taxation. He shall devote his full time to the performance of his duties as administrator and shall hold no other office under the United States, the state, or any political subdivision thereof.

C.R.S. § 39-2-103 Exercise of power

39-2-103. Exercise of power. The division of property taxation and the property tax administrator are type 1 entities, as defined in section 24-1-105, and exercise their powers and perform their duties and functions under the department of local affairs.

C.R.S. § 39-2-104 Oath of office

39-2-104. Oath of office. Before entering upon the duties of his office, the property tax administrator shall take and subscribe to the constitutional oath of office, which oath or affirmation shall be filed in the office of the secretary of state.

C.R.S. § 39-2-105 Seal

39-2-105. Seal. The division of property taxation shall have an official seal with the words "Property Tax Division - Department of Local Affairs" and such other appropriate design as the property tax administrator may determine engraved thereon, by which he shall authenticate proceedings conducted by him and of which the courts shall take judicial notice.

C.R.S. § 39-2-106 Employees - compensation

39-2-106. Employees - compensation. Pursuant to the provisions of section 13 of article XII of the state constitution, the property tax administrator may employ a secretary and such other clerical and professional personnel as may be required to perform his duties. Compensation of the property tax administrator and other employees and necessary expenses of the division of property taxation shall be paid from annual appropriations made to the division by the general assembly. Any costs of the property tax administrator in implementing the assessment and levy procedures required pursuant to section 39-5-132 shall be paid by the local taxing authorities pursuant to said section.

C.R.S. § 39-2-107 Office - hearings

39-2-107. Office - hearings. (1) The property tax administrator shall maintain his office in the city of Denver but may transact official business at any other place within the state. The office shall be open during established hours each day, Saturdays, Sundays, and legal holidays excepted. (2) Any hearings conducted by the administrator or the division shall be open to the public, and full and correct minutes thereof shall be kept, and such minutes shall be a public record open to public inspection.

C.R.S. § 39-2-108 Rules and regulations

39-2-108. Rules and regulations. The administrator shall adopt rules and regulations governing proceedings and hearings pursuant to the provisions of article 4 of title 24, C.R.S., which rules and regulations shall be subject to legislative review pursuant to section 24-4-103 (8)(d), C.R.S.

C.R.S. § 39-2-109 Duties, powers, and authority - definition

39-2-109. Duties, powers, and authority - definition. (1) It is the duty of the property tax administrator, and the administrator shall have and exercise authority: (a) To value the property and plant of all public utilities doing business in this state in the manner prescribed by law, which value shall be equalized in accordance with the provisions of section 39-4-102 (3), and to prepare and furnish all forms required to be filed with him by public utilities; (b) To assist and cooperate in the administration of all laws concerning the valuing of taxable property, the assessment of same, and the levying of property taxes; (c) Repealed. (d) To approve the form and size of all personal property schedules, forms, and notices furnished or sent by assessors to owners of taxable property, the form of petitions for abatement or refund, the form of all field books, plat and block books, maps, and appraisal cards used in the office of the assessor and other forms and records used and maintained by the assessor and to require exclusive use of such approved schedules, books, maps, appraisal cards, forms, and records by all assessors to insure uniformity; (e) To prepare and publish from time to time manuals, appraisal procedures, and instructions, after consultation with the advisory committee to the property tax administrator and the approval of the state board of equalization, concerning methods of appraising and valuing land, improvements, personal property, and mobile homes, and to require their utilization by assessors in valuing and assessing taxable property. Said manuals, appraisal procedures, and instructions shall be based upon the three approaches to appraisal and the procedures set forth in section 39-1-103 (5)(a). Such manuals, appraisal procedures, and instructions shall be subject to legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the manuals, appraisal procedures, and instructions. (f) To prepare and furnish to assessors all forms required to be completed by them and filed with the property tax administrator; (g) To call, upon not less than ten days' prior notice, meetings of assessors at some designated place in the state and, upon reasonable notice, to call group or area meetings of two or more assessors; (h) To prepare and design a basic form for all assessors to use in the assessment of real property which will set forth in detail information to be inserted pertaining to the approaches to appraisal set forth in section 39-1-103 (5)(a); (i) To determine, whenever the administrator discovers that any taxable property of a public utility or any taxable rail transportation property has been omitted from the assessment roll of any year or series of years, the value of such omitted property. The administrator shall notify the assessor of such discovery and value. The assessor shall list the same on the assessment roll of the year in which the discovery was made and shall notify the treasurer of any unpaid taxes on such property for prior years. (j) Repealed. (k) To prepare and publish guidelines, after consultation with the advisory committee to the property tax administrator and approval of the state board of equalization, concerning the audit and compliance review of oil and gas leasehold properties for property tax purposes, which shall be utilized by assessors, treasurers, and their agents. Such guidelines shall be subject to legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the guidelines. (l) To resolve valuation disputes concerning property or property interests owned or held by the Southern Ute Indian tribe as provided in the taxation compact set forth in section 24-61-102, C.R.S.; legislative review, the same as rules, pursuant to section 24-4-103 (8)(d). Beginning January 1, 2023, the administrator shall comply with subsection (2) of this section when modifying the guidelines. (l) To resolve valuation disputes concerning property or property interests owned or held by the Southern Ute Indian tribe as provided in the taxation compact set forth in section 24-61-102, C.R.S.; (m) To establish the forms required pursuant to part 2 of article 29 of title 38, C.R.S. (2) (a) As used in this subsection (2), "property tax materials" means the manuals, appraisal procedures, instructions, and guidelines that the administrator prepares and publishes under the authority conferred by subsections (1)(e) and (1)(k) of this section. (b) Prior to proposing any changes to the property tax materials, the administrator shall conduct a public hearing described in subsection (2)(d) of this section. No less than two weeks prior to the hearing, the administrator shall publish notice of the proposed changes to the property tax materials. The administrator must include in the notice: (I) The date, time, and place of the hearing; and (II) Either the terms or substance of the proposed change or a description of the subjects and issues involved. (c) The administrator shall maintain a list of all persons who request notification of proposed changes to the property tax materials. On or before the date of the publication of notice required by subsection (2)(b) of this section, the administrator shall provide notice via e-mail of the proposed changes to all persons on the list. The administrator shall not charge a fee for sending this e-mail notice. Upon request of a person on the list, the administrator may mail the notice to the person. Any person on the list who requests to receive a copy of the proposed changes by mail must pay a fee to the administrator that is set based upon the administrator's actual cost of copying and mailing the proposed changes to the person. All fees collected by the administrator are continuously appropriated to the administrator solely for the purpose of defraying the cost of the notice. (d) At the place and time stated in the notice, the administrator shall hold a public hearing at which the administrator shall afford interested persons an opportunity to submit written data, views, or arguments and to present the same orally unless the administrator deems it unnecessary. The administrator shall consider all submissions when finalizing a proposed change to the property tax materials that the administrator submits to the advisory committee to the property tax administrator for the advisory committee's review in accordance with section 39-2-131 (1). (e) The administrator shall adopt proposed changes to the property tax materials consistent with the subject matter as set forth in the notice required by subsection (2)(b) of this section prior to consideration by the advisory committee to the property tax administrator. (f) Any interested person shall have the right to petition the administrator in writing for the issuance, amendment, or repeal of any property tax materials. The petition is open to public inspection. The administrator is not required to take any action based on a petition, but when the administrator proposes a change to the property tax materials, the administrator shall consider all related written petitions.

C.R.S. § 39-2-109.5 Computers for property assessment - state assistance

39-2-109.5. Computers for property assessment - state assistance. (Repealed)

C.R.S. § 39-2-110 Annual school for assessors

39-2-110. Annual school for assessors. To further improvement in appraisal and valuation procedures and methods and understanding and knowledge thereof, the division of property taxation shall conduct annual instruction and discussion sessions in the nature of a school for assessors, their employees, and employees of the division for periods not exceeding fifteen days in length. All costs of conducting such sessions shall be paid by the division, and the necessary travel and subsistence expenses of assessors and their employees while attending such sessions shall be paid by their respective counties. All assessors shall attend this annual school. Each assessor completing this school shall receive a certificate of achievement for his effort.

C.R.S. § 39-2-111 Complaints

39-2-111. Complaints. The administrator shall examine all complaints filed with him wherein it is alleged that a class or subclass of taxable property in a county has not been appraised or valued as required by law or has been improperly or erroneously valued or that the property tax laws have in any manner been evaded or violated. Complaints shall be in writing and may be filed only by a taxing authority in a county or by any taxpayer. Complaints may be filed only with respect to property located in the county in which the taxing authority levies taxes or in which the taxpayer owns taxable property. If the administrator finds the complaint is justified, he may use his findings as the basis for petitioning the state board of equalization for an order of reappraisal pursuant to section 39-2-114.

C.R.S. § 39-2-112 Assessor to appear - when

39-2-112. Assessor to appear - when. The property tax administrator may require any assessor to appear before him at any meeting to ascertain whether he has complied with the law in appraising and valuing the taxable property located in his county.

C.R.S. § 39-2-113 Administrator may intervene

39-2-113. Administrator may intervene. (1) The administrator is authorized to appear as a party in interest in any proceeding before a court or other tribunal in which: (a) An abatement or refund of property taxes is sought; or (b) A question bearing on a statewide assessment policy is raised.

C.R.S. § 39-2-114 Reappraisal - when - procedures

39-2-114. Reappraisal - when - procedures. (1) Whenever the administrator petitions the state board of equalization for its order of reappraisal of any class or subclass of taxable property for the following taxable year, the administrator shall send a copy of such petition to the assessor of the county in which such class or subclass of taxable property is located. The petition of reappraisal shall include the reasons for such reappraisal, and the administrator has the duty to establish to the satisfaction of the state board of equalization the need for such reappraisal. The state board of equalization shall conduct a hearing on such petition, at which hearing the assessors shall attend and shall give such testimony and present such evidence as the state board of equalization may require. (2) At the hearing on the petition for reappraisal, the affected county assessor shall have the opportunity to appear, to produce testimony and evidence, and to cross-examine witnesses. The decision of the state board of equalization shall be delivered in writing no later than the close of business on November 15. (3) If such reappraisal is ordered by the state board of equalization, the property tax administrator shall direct the staff of the division of property taxation, working jointly with the assessor of such county, to reappraise such property, and the value so determined shall be the actual value of the taxable property in such county for the next taxable year. The results of the reappraisal shall be filed with the property tax administrator no later than the close of business on the last working day in May of the year in which the reappraised values shall be effective, and a copy thereof shall be filed with the assessor. (4) The affected assessor, board of county commissioners, town, city, school district, or special district, or any taxpayer resident therein, or any of them, may appeal the reappraised value to the state board of equalization by petition filed with the state board of equalization no later than the tenth day of June next following. Upon appeal, the assessor and any other petitioner shall have the right to appear, produce testimony and evidence, and cross-examine witnesses. (5) The state board of equalization may affirm, rescind, or modify the reappraised values appealed, and shall enter its written order thereof no later than the first day of July next following.

C.R.S. § 39-2-115 Review of abstracts of assessment - recommendations - repeal

39-2-115. Review of abstracts of assessment - recommendations - repeal. (1) (a) No later than August 25 of each year, each county assessor shall file with the property tax administrator two copies of an abstract of assessment of the county. (a.5) (I) On August 25, 2025, if filing an abstract of assessment of the county with the administrator, a county assessor shall also file a report of the actual value of property within the county for the property tax year commencing on January 1, 2025. (II) This subsection (1)(a.5) is repealed, effective July 1, 2026. (b) Repealed. (2) Upon receipt of the abstracts of assessment from the assessors of the several counties of the state, the administrator shall examine and review each such abstract. If he finds from the abstract of any county that any or all of the various classes or subclasses of real and personal property located in such county have not been valued for assessment by the use of all manuals, factors, formulas, and other directives required by law, the administrator shall determine the amount of increase or decrease in valuation for assessment of such class or subclass necessary to conform to such requirements and shall file a complaint with the state board of equalization specifying the amount recommended to be added to or deducted from the valuation for assessment of such class or subclass of property in such county for the following taxable year. (3) No later than October 15 of each year, the property tax administrator shall transmit the abstracts of assessment of the several counties to the state board of equalization together with his recommendations.

C.R.S. § 39-2-116 Approval of tax abatement or refund

39-2-116. Approval of tax abatement or refund. The administrator shall review each application submitted by the board of county commissioners or the board of equalization of any county for abatement or refund of taxes, and, if all of such application is found to be in proper form and recommended in conformity with the law, the application shall be approved; otherwise, it shall be disapproved, in which case the disapproval may be appealed to the board pursuant to section 39-2-125 (1)(b). If only a portion of such application is found to be in proper form and recommended in conformity with the law, the administrator shall approve such part and disapprove the remainder of the application, in which case the disapproved portion may be appealed to the board pursuant to section 39-2-125 (1)(b).

C.R.S. § 39-2-117 Applications for exemption - review - annual reports - procedures - rules - definition

39-2-117. Applications for exemption - review - annual reports - procedures - rules - definition. (1) (a) (I) Every application filed on or after January 1, 1990, claiming initial exemption of real and personal property from general taxation pursuant to the provisions of sections 39-3-106 to 39-3-113.5, 39-3-116, and 39-3-127.7 must be made on forms prescribed and furnished by the administrator, must contain such information as specified in subsection (1)(b) of this section, and must be signed by the owner of such property or the owner's authorized agent under the penalty of perjury in the second degree and, except as otherwise provided in this subsection (1)(a), must be accompanied by a payment of two hundred dollars, adjusted for inflation or deflation, which must be credited to the property tax exemption fund created in subsection (8) of this section. The administrator shall examine and review each application submitted, and, if it is determined that the exemption therein claimed is justified and in accordance with the intent of the law, the exemption must be granted, the same to be effective upon such date in the year of application as the administrator shall determine, but the exemption shall not apply to any year prior to the year preceding the year in which application is made. The decision of the administrator must be issued in writing and a copy thereof furnished to the applicant and to the assessor, treasurer, and board of county commissioners of the county in which the property is located. (II) On all properties for which an application is pending in the office of the administrator, taxes shall not be due and payable until such determination has been made. Such property shall not be listed for the tax sale, and no delinquent interest will be charged on any portion of the exemption that is denied. (III) No later than June 1 of each year, the administrator shall provide to the assessor, treasurer, and board of county commissioners of each county a list of all applications for property tax exemption currently pending in the office of the administrator. (b) (I) Any users of real and personal property for which exemption from general taxation is requested pursuant to any of the provisions of sections 39-3-107 to 39-3-113.5 and 39-3-127.7 may be required to provide such information as the property tax administrator determines to be necessary. If a claim is made for an exemption under section 39-3-110, and the child care center is operated by a person other than the owner of the property, then the other person, or the other person's authorized agent, must: (A) Also sign the owner's application form required by subsection (1)(a)(I) of this section, or any other form prescribed and furnished by the administrator, under the penalty of perjury in the second degree; and (B) Provide the administrator with any requested information related to the exemption. an the owner of the property, then the other person, or the other person's authorized agent, must: (A) Also sign the owner's application form required by subsection (1)(a)(I) of this section, or any other form prescribed and furnished by the administrator, under the penalty of perjury in the second degree; and (B) Provide the administrator with any requested information related to the exemption. (II) Except as otherwise provided in this subsection (1)(b)(II), any application filed pursuant to subsection (1)(a) of this section claiming exemption from taxation pursuant to section 39-3-106 or 39-3-106.5 must contain the following information: The legal description and address of the real property or the address of the personal property being claimed as exempt; the name and address of the owner of such property; the name and telephone number of the agent of such property; the date the owner acquired such property; the date the owner commenced using the property for religious purposes; a complete list of all uses of the property other than by the owner thereof during the previous twelve months; the total amount of gross income specified in section 39-3-106.5 (1)(b)(I) and the total amount of gross rental income resulting to the owner of such property during the previous twelve months from uses for purposes other than the purposes specified in sections 39-3-106 to 39-3-113.5 and 39-3-127.7; and the total number of hours during the previous twelve months that such property was used for purposes other than the purposes specified in sections 39-3-106 to 39-3-113.5 and 39-3-127.7. For purposes of this subsection (1)(b)(II), if the owner did not own the property being claimed as exempt during the entire twelve-month period prior to filing such application, the application must contain the required information for that portion of the twelve-month period for which such property was owned by the owner making application. Such application must also include a declaration that sets forth the religious mission and religious purposes of the owner of the property being claimed as exempt and the uses of such property that are in the furtherance of such mission and purposes. Such declaration must be presumptive as to the religious purposes for which such property is used. If the administrator is unable to determine whether the property qualifies for exemption based solely on the information specified in this subsection (1)(b)(II), the administrator may require additional information, but only to the extent that the additional information is necessary to determine the exemption status of the property. The administrator may challenge any declaration included in the application only upon the grounds that the religious mission and purposes are not religious beliefs sincerely held by the owner of such property, that the property being claimed as exempt is not actually used for the purposes set forth in such application, or that the property being claimed as exempt is used for private gain or corporate profit. (III) Any application filed pursuant to paragraph (a) of this subsection (1) claiming exemption from taxation pursuant to section 39-3-116 shall contain such information specified in subparagraphs (I) and (II) of this paragraph (b) as is applicable for the purposes for which such property is used. (2) No assessor shall classify any real or personal property as being exempt from taxation pursuant to the provisions of sections 39-3-106 to 39-3-113.5, 39-3-116, or 39-3-127.7 in any year unless the application for exemption for the current year has been reviewed and has been granted as provided for by law, nor shall any assessor classify any real or personal property as being taxable after having been notified in writing that such property has been determined to be exempt from taxation by the property tax administrator. s 39-3-106 to 39-3-113.5, 39-3-116, or 39-3-127.7 in any year unless the application for exemption for the current year has been reviewed and has been granted as provided for by law, nor shall any assessor classify any real or personal property as being taxable after having been notified in writing that such property has been determined to be exempt from taxation by the property tax administrator. (3) (a) (I) On and after January 1, 1990, and no later than April 15 of each year, every owner of real or personal property for which exemption from general taxation has previously been granted shall file a report with the administrator upon forms furnished by the division, containing such information relative to the exempt property as specified in subsection (3)(b) of this section, and signed under the penalty of perjury in the second degree. Each such annual report must be accompanied by a payment of one hundred ten dollars, adjusted for inflation or deflation, which must be credited to the property tax exemption fund created in subsection (8) of this section. Each such annual report filed later than April 15, but prior to July 1, must be accompanied by a late filing fee of three hundred dollars, adjusted for inflation or deflation; except that the administrator has the authority to waive all or a portion of the late filing fee for good cause shown as determined by the administrator by rules adopted pursuant to subsection (7) of this section. On and after January 1, 1990, every owner of real or personal property for which exemption from general taxation has previously been granted pursuant to the provisions of section 39-3-111 and that is used for any purpose other than the purposes specified in sections 39-3-106 to 39-3-113.5 and 39-3-127.7 for less than two hundred eight hours during the calendar year or if the use of the property for such purposes results in annual gross rental income to such owner of less than twenty-five thousand dollars must not be required to file any annual report pursuant to the provisions of this subsection (3). In order to claim such exemption, in lieu of such annual report, the owner shall annually file with the administrator a declaration stating that the property is used for such purposes for less than two hundred eight hours during the calendar year or that such use results in annual gross rental income to the owner of less than twenty-five thousand dollars. (II) In the event an annual report is not received by June 1 from an owner of real or personal property for which an exemption was granted for the previous year pursuant to the provisions of sections 39-3-107 to 39-3-113.5, 39-3-116, or 39-3-127.7, the administrator shall give notice in writing to such property owner by June 15 that failure to comply by July 1 operates as a forfeiture of any right to claim exemption of previously exempt property from general taxation for the current year. Failure to timely file such annual report on or before July 1 operates as a forfeiture of any right to claim exemption of such property from general taxation for the year in which such failure occurs, unless an application is timely filed and an exemption granted pursuant to the provisions of subsection (1)(a) of this section. The administrator shall review each report filed to determine if such property continues to qualify for exemption, and, if it is determined that the property does not so qualify, the owner of such property must be notified in writing of the disqualification, and the assessor, treasurer, and board of county commissioners of the county in which the property is located must also be so notified. tion. The administrator shall review each report filed to determine if such property continues to qualify for exemption, and, if it is determined that the property does not so qualify, the owner of such property must be notified in writing of the disqualification, and the assessor, treasurer, and board of county commissioners of the county in which the property is located must also be so notified. (III) If an annual report is not received by June 1 from an owner of real or personal property for which an exemption was granted for the previous year pursuant to the provisions of section 39-3-106 or 39-3-106.5, the administrator shall give notice in writing to such property owner by June 15 that failure to file a delinquent report during a twelve-month period commencing the following July 1 shall operate as the forfeiture of any right to claim exemption of previously exempt property from general taxation for the year in which such notice is given. Upon the filing of the delinquent annual report, a late filing fee of three hundred dollars, adjusted for inflation or deflation, shall be paid, which must be credited to the property tax exemption fund created in subsection (8) of this section; except that the administrator has the authority to waive all or a portion of the late filing fee for good cause shown as determined by the administrator by rules adopted pursuant to subsection (7) of this section. Failure to file the delinquent annual report within the twelve-month period shall result in the forfeiture of any right to claim exemption of such property from general taxation for the year in which such failure to file the annual report first occurred. The administrator shall review each report filed to determine if the property continues to qualify for exemption, and, if it is determined that the property does not so qualify, the owner of the property shall be notified in writing of the disqualification, and the assessor, treasurer, and board of county commissioners of the county in which the property is located shall also be so notified. (b) (I) Any user of property which has been exempted pursuant to the provisions of sections 39-3-107 to 39-3-113.5 and 39-3-127.7 may be required to provide such information as the property tax administrator determines to be necessary in order to ascertain whether the users and usages of the property are in compliance with the provisions of said sections. (II) (A) Except as otherwise provided in subsection (3)(b)(II)(B) of this section, any annual report filed pursuant to subsection (3)(a) of this section claiming exemption from taxation pursuant to section 39-3-106 or 39-3-106.5 must contain the following information: The legal description or address of the property being claimed as exempt; the name and address of the owner of such property; a complete list of all uses of such property other than by the owner thereof during the previous calendar year; the amount of total gross income specified in section 39-3-106.5 (1)(b)(I) and the total amount of gross rental income resulting from uses of such property that are not for the purposes set forth in sections 39-3-106 to 39-3-113.5 and 39-3-127.7; and the total number of hours that such property was used for purposes other than the purposes specified in sections 39-3-106 to 39-3-113.5 and 39-3-127.7. Such annual report must also include a declaration of the religious mission and purposes of the owner of such property claimed as being exempt and the uses of such property that are in the furtherance of such mission and purposes. Such declaration is presumptive as to the religious mission and religious purposes of the owner of such property ified in sections 39-3-106 to 39-3-113.5 and 39-3-127.7. Such annual report must also include a declaration of the religious mission and purposes of the owner of such property claimed as being exempt and the uses of such property that are in the furtherance of such mission and purposes. Such declaration is presumptive as to the religious mission and religious purposes of the owner of such property. If the administrator is unable to determine whether the property continues to qualify for exemption based solely on the information specified in this subsection (3)(b)(II), the administrator may require additional information, but only to the extent that the additional information is necessary to determine the exemption status of the property. The administrator may challenge any declaration included in such annual report only upon the grounds that the religious mission and purposes are not religious beliefs sincerely held by the owner of such property, that such property is not actually used for the purposes set forth in the annual report, or that the property being claimed as exempt is used for private gain or corporate profit. (B) For the purposes of sub-subparagraph (A) of this subparagraph (II), if the owner of property being claimed as exempt did not own such property during the entire previous calendar year, the annual report filed by such owner shall contain the information required in sub-subparagraph (A) of this subparagraph (II) for that portion of the previous calendar year during which such property was owned by such owner. (III) Any annual report filed pursuant to paragraph (a) of this subsection (3) claiming exemption from taxation pursuant to section 39-3-116 shall contain such information specified in subparagraphs (I) and (II) of this paragraph (b) as is applicable for the purposes for which such property is used. (4) If, subsequent to the time that exemption of any property was initially granted or annually renewed, as provided in subsections (1) and (3) of this section, it is determined that such exemption was granted or renewed as the result of false or misleading information contained in the initial application, the annual report, or any false information provided by owners or users of such property, then the property tax administrator shall revoke the exemption, and taxes shall be assessed against such property for the year or years affected by such false or misleading information, and all delinquent interest provided by law shall apply to such taxes. (5) (a) (I) If the administrator tentatively determines that the property does not so qualify, except for the disqualification for failure to file an annual report required in subsection (3) of this section, he shall notify, by certified mail, the owner of such property of his tentative determination. The administrator shall also notify the owner of the owner's right to a public hearing, as provided for in subparagraph (II) of this paragraph (a). (II) Within thirty days after the issuance of a tentative determination, the owner may request a public hearing regarding the determination. Upon the making of such a request, the administrator or his designees shall provide said owner with a public hearing at which said owner and any users of the property other than the owner, if their use is relevant to the determination of whether the property is exempt, shall be heard if they so desire. Such hearing shall be held no later than ninety days following the issuance of the tentative determination. (III) Upon the conclusion of such hearing, the administrator shall provide the owner and any users sixty days within which to comply, so as to retain the exemption. If the owner fails to comply within sixty days, the administrator shall notify the owner in writing that the property has been disqualified. hall be held no later than ninety days following the issuance of the tentative determination. (III) Upon the conclusion of such hearing, the administrator shall provide the owner and any users sixty days within which to comply, so as to retain the exemption. If the owner fails to comply within sixty days, the administrator shall notify the owner in writing that the property has been disqualified. (IV) The owner may waive his right to a public hearing by filing with the administrator a written statement that said right is waived. Upon receipt of such waiver, the administrator shall issue a final determination, in writing, which notifies the owner that the property does not qualify for exemption. (V) If the owner does not request a public hearing, as provided for in subparagraph (II) of this paragraph (a), or does not file a waiver of his right to a public hearing, as provided for in subparagraph (IV) of this paragraph (a), the administrator shall provide the owner sixty days from the issuance of the tentative determination to file any additional information relevant to the determination of whether the property is exempt. At the conclusion of such sixty-day period, the administrator shall issue a final determination, in writing, which notifies the owner whether the property qualifies for exemption. (b) An appeal from any decision of the administrator may be taken by the board of county commissioners of the county wherein such property is located, or by any owner of taxable property in such county, or by the owner of the property for which exemption is claimed if exemption has been denied or revoked in full or in part. Any such appeal shall be taken to the board of assessment appeals pursuant to the provisions of section 39-2-125 no later than thirty days following the decision of the administrator. (6) If the decision of the board is against the petitioner, the petitioner may petition the court of appeals for judicial review thereof according to the Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S. If the decision of the board is against the respondent, the respondent, upon the recommendation of the board that it is a matter of statewide concern, may petition the court of appeals for judicial review according to the Colorado appellate rules and the provisions of section 24-4-106 (11), C.R.S. (7) The administrator shall adopt rules to implement the provisions of this section pursuant to the provisions of article 4 of title 24, C.R.S., including any rules necessary to specify what shall qualify as "good cause shown" for purposes of waiving all or a portion of the late filing fees specified in subparagraphs (I) and (III) of paragraph (a) of subsection (3) of this section. (8) All fees collected pursuant to this section shall be transmitted to the state treasurer who shall credit such revenues to the property tax exemption fund, which fund is hereby created in the state treasury. The moneys in the fund shall be subject to annual appropriation by the general assembly for the direct and indirect costs of the administration of this article. (9) (a) As used in this section, "inflation or deflation" means the annual percentage change in the United States department of labor's bureau of labor statistics consumer price index, or a successor index, for Denver-Aurora-Lakewood for all items paid by urban consumers. (b) The administrator shall annually adjust for inflation or deflation the fees required by subsections (1)(a)(I), (3)(a)(I), and (3)(a)(III) of this section. The administrator shall round the adjusted amount upward or downward to the nearest five dollars.

C.R.S. § 39-2-118 Recommendations to governor

39-2-118. Recommendations to governor. No later than the first day of December of each year, the property tax administrator, in cooperation with a committee from the Colorado assessors association, shall submit to the governor for transmittal to the general assembly any recommendations concerning the administration and enforcement of the property tax laws which he deems necessary and in the public interest.

C.R.S. § 39-2-119 Annual report

39-2-119. Annual report. As soon after the end of each calendar year as may be practicable, the property tax administrator shall prepare a report covering the activities of the division of property taxation during such calendar year. Such report shall set forth the aggregate valuation for assessment of all taxable property in the state and in each county thereof, by classes and subclasses, for the two latest calendar years, the levies imposed by each political subdivision during the preceding calendar year, and the aggregate amount of taxes produced by such levies in the state and each county thereof, together with such other information as the administrator deems necessary. Such report shall be published in accordance with the provisions of section 24-1-136, C.R.S. Copies of the report shall be furnished to the governor and made available for distribution to the public.

C.R.S. § 39-2-120 Powers of property tax administrator

39-2-120. Powers of property tax administrator. The property tax administrator shall be authorized to certify official acts of the division of property taxation, to administer oaths, issue subpoenas, compel attendance of witnesses and the production of books, accounts, and records, and to cause depositions to be taken. In case any person fails to comply with any subpoena or refuses to testify on any matter upon which he may be lawfully questioned, any court having jurisdiction in the matter may, upon application of the property tax administrator, compel obedience in the manner provided by law.

C.R.S. § 39-2-121 Enforcement of orders

39-2-121. Enforcement of orders. The property tax administrator may compel compliance with his unappealed orders or, after approval by the board of assessment appeals of appealed orders, by proceedings in mandamus, injunction, or by other appropriate civil remedies.

C.R.S. § 39-2-122 Notice prior to injunction

39-2-122. Notice prior to injunction. No injunction shall be issued suspending or staying any order of the property tax administrator except upon ten days' notice to the property tax administrator of the application for such injunction and a hearing thereon.

C.R.S. § 39-2-123 Board of assessment appeals created - members - compensation

39-2-123. Board of assessment appeals created - members - compensation. (1) On and after July 1, 1971, the Colorado tax commission shall be known as the board of assessment appeals, which agency is hereby created within the department of local affairs. The board shall be a quasi-judicial tribunal. (2) The board consists of three members, who shall be appointed by the governor with the consent of the senate. Appointments to the board shall be for terms of four years; except that the terms shall be staggered so that no more than two members' terms expire in the same year. In order to allow for appeals to be heard timely, up to six additional members may be appointed to the board by the governor with the consent of the senate. Such additional members shall be appointed for terms of one state fiscal year each. Members of the board shall be experienced in property valuation and taxation and shall be public employees, as defined in section 24-10-103 (4)(a), who are not subject to the state personnel system laws. One of such members shall be or shall have been, within the five years immediately preceding the date of initial appointment, actively engaged in agriculture. On and after June 1, 1993, members shall be licensed or certificated pursuant to the provisions of part 6 of article 10 of title 12. Service on the board shall be at the pleasure of the governor, who may appoint a replacement to serve for the unexpired term of any member. Such replacement shall be appointed with the consent of the senate. Any other vacancies on the board shall be filled by appointment by the governor with the consent of the senate for the unexpired term. (3) In addition to any other compensation provided for by law, members of the board shall be compensated one hundred fifty dollars per diem. In addition, members of the board who do not reside in the Denver metropolitan area, which consists of the counties of Adams, Arapahoe, Boulder, Clear Creek, Denver, Douglas, Gilpin, and Jefferson, shall be reimbursed for their actual and necessary travel expenses as determined by the executive director of the department of local affairs. Per diem compensation not to exceed two hundred twenty days in any calendar year shall be paid only when the board is in session or when any member thereof conducts a hearing pursuant to section 39-2-127. The board shall be in session when it determines that it is necessary or as directed by the executive director of the department of local affairs. (4) The board of assessment appeals is a type 1 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department of local affairs.

C.R.S. § 39-2-124 Executive director to furnish employees and clerical assistance

39-2-124. Executive director to furnish employees and clerical assistance. Clerical assistance and such employees as are necessary shall be furnished for the board by the executive director of the department of local affairs.

C.R.S. § 39-2-125 Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund

39-2-125. Duties of the board - board of assessment appeals cash fund - creation - accelerated appeal cash fund. (1) The board of assessment appeals shall perform the following duties, such performance to be in accordance with the applicable provisions of article 4 of title 24, C.R.S.: (a) Adopt procedures of practice before and procedures of review by the board; (b) (I) Hear appeals from orders and decisions of the property tax administrator filed not later than thirty days after the entry of any such order or decision. (II) Such hearings shall include evidence as to the rationale of such order or decision and the detailed data in support thereof. (c) Hear appeals from decisions of county boards of equalization filed not later than thirty days after the entry of any such decision; (d) Repealed. (e) Hear appeals from determinations by county assessors when a county board of equalization or an assessor has failed to respond within the time provided by statute to an appeal properly filed by a taxpayer; (f) Hear appeals from decisions of boards of county commissioners filed not later than thirty days after the entry of any such decision when a claim for refund or abatement of taxes is denied in full or in part; (g) Repealed. (h) Collect any filing fee that shall accompany a taxpayer's request for a hearing before the board pursuant to this section. All fees collected by the board shall be transmitted to the state treasurer, who shall credit the same to the board of assessment appeals cash fund, which fund is hereby created in the state treasury and referred to in this paragraph (h) as the "cash fund". All moneys credited to the cash fund shall be used in accordance with the requirements of this section and shall not be deposited in or transferred to the general fund of this state or any other fund. The moneys credited to the cash fund shall be available for appropriation by the general assembly to the board of assessment appeals in the annual general appropriation act. In making the annual appropriation to the board of assessment appeals under the annual general appropriation act, the general assembly shall consider available revenues and reserve balances in the cash fund. Any interest earned on amounts in the cash fund shall be credited to the cash fund. Any request for a hearing before the board pursuant to sections 39-2-117 (5)(b), 39-4-108 (8), 39-8-108 (1), and 39-10-114.5 (1) shall be accompanied by a nonrefundable filing fee as follows: (I) For any person other than a taxpayer pro se, a fee of one hundred one dollars and twenty-five cents for each tract, parcel, or lot of real property and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing. (II) For any person who is a taxpayer pro se, for the first two requests for a hearing within a fiscal year, the taxpayer shall not be required to pay a filing fee, and for each additional request within such fiscal year, a fee of thirty-three dollars and seventy-five cents for each tract, parcel, or lot of real property, and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing. (1.5) As used in this section, notwithstanding any other law, "taxpayer pro se" includes the trustee of a trust. h request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing. (1.5) As used in this section, notwithstanding any other law, "taxpayer pro se" includes the trustee of a trust. (2) Complaints filed by the property tax administrator shall be advanced on the calendar and shall take precedence over other matters pending before the board. (2.5) (a) Along with complaints described in subsection (2) of this section, a taxpayer's appeal concerning the valuation of rent-producing commercial real property pursuant to section 39-8-108 (1) is advanced on the calendar and takes precedence over other matters pending before the board, if: (I) The taxpayer files a written letter of objection and protest under section 39-5-122 (2) or 39-5-122.7 (2) and, on or before July 15 of the same calendar year, the taxpayer provides to the assessor the information described in section 39-8-107 (5)(a)(I); (II) The taxpayer requests the prioritization under this subsection (2.5) at the time the appeal is filed with the board; and (III) The assessor, upon issuing the written determination regarding the objection and protest required by section 39-5-122 (2) or 39-5-122.7 (2), verifies that the taxpayer has met the requirements of subsections (2.5)(a)(I) and (2.5)(a)(II) of this section. (b) The board of assessment appeals may charge a fee to a taxpayer whose appeal is advanced pursuant to this subsection (2.5). The fee must be: (I) Based upon the board of assessment appeals' actual costs in advancing the taxpayer's appeal; and (II) Deposited in the accelerated appeal cash fund, which is hereby created in the state treasury. The state treasurer shall credit all interest and income derived from the deposit and investment of money in the fund to the fund. Money in the fund is continuously appropriated to the board of assessment appeals to defray the costs associated with advancing a taxpayer's appeal. (3) Effective January 1, 1983, the consideration of a property's market value in the ordinary course of trade and the comparison of a property with other properties of known or recognized value by the board when considering the market approach to appraisal in its review of the determination of a property's actual value are subject to the provisions of section 39-1-103 (8).

C.R.S. § 39-2-126 Delaying effect of decision - when

39-2-126. Delaying effect of decision - when. If the finality of a decision of the board of assessment appeals is suspended until after the last day of the calendar year by a pending judicial review, the property tax valuations for the current year shall be those established by the administrator as to utilities under the provisions of article 4 of this title, or by the county assessor or those approved by the county board of equalization, subject to the refund provisions of section 39-8-109.

C.R.S. § 39-2-127 Board of assessment appeals meetings - proceedings - representation before board

39-2-127. Board of assessment appeals meetings - proceedings - representation before board. (1) The board of assessment appeals shall maintain its headquarters in the city and county of Denver but may transact its official business at any other place within the state. All its sessions shall be open to the public, and full and correct minutes thereof shall be kept, and such minutes shall be a public record open to public inspection. (2) At the direction of the chairman and with the agreement of the parties before the board, one or more of the members of the board of assessment appeals may conduct hearings in Denver or in a county of closer location to the subject property, administer oaths, examine witnesses, receive evidence, issue subpoenas, and render preliminary decisions subject to concurrence and modification by agreement of at least two members of the board. An additional board member may be added after a hearing to review the evidence and hearing transcript or recording and render a decision in the event the board members who conducted the hearing are unable to reach a decision. (3) Upon request of any member of the board, legal counsel provided by the office of the attorney general shall attend hearings on appeals before the board and shall advise the board as to matters of procedure, evidence, and law arising in the course of such appeals. Upon the board's own motion, legal counsel shall provide other legal services to the board. When the state property tax administrator is a party to the appeal, such legal counsel shall not be the same legal counsel who advises or represents the state property tax administrator at proceedings before the board. (4) Any person who is a party in a proceeding before the board may appear on his or her own behalf or be represented by an attorney admitted to practice law in this state or by any other individual of his or her choice. A trust may be represented by an attorney admitted to practice law in this state, by the trustee of the trust, or by the trustee's designee. (5) The board may permit, in its discretion and upon prior written application, the intervention of another affected party in a matter pending before the board. The board may limit or restrict the participation of an intervenor in such manner as the board, in its discretion, orders. (6) The board of assessment appeals shall issue a written decision for each appeal it hears. Each such written decision must either be a summary decision or a full decision; however, a summary decision may only be issued upon request for a summary decision made by both parties before the board. A full decision must contain specific findings of fact and conclusions of law. A summary decision need not contain specific findings of fact and conclusions of law. If the board has issued a summary decision, a party dissatisfied with the summary decision may file a written request with the board for a full decision. The written request must be received by the board within ten working days after the date on which the summary decision was mailed. Timely filing of the written request with the board is a prerequisite to review of the board's decision by the court of appeals. Upon timely request for a full decision, the board shall issue a full decision and enter it as the final decision in the appeal subject to judicial review by the court of appeals as provided in section 39-8-108 (2) or 39-10-114.5 (2).

C.R.S. § 39-2-128 Board of assessment appeals may issue orders

39-2-128. Board of assessment appeals may issue orders. The board of assessment appeals may issue such orders as it deems necessary to ascertain facts and to carry out its decisions, and any such order directed to a county assessor or a county board of equalization shall be enforceable in the district court of the county.

C.R.S. § 39-2-129 Advisory committee to the property tax administrator created

39-2-129. Advisory committee to the property tax administrator created. (1) There is created in the department of local affairs the advisory committee to the property tax administrator. The advisory committee is a type 1 entity, as defined in section 24-1-105, and exercises its powers and performs its duties and functions under the department of local affairs. (2) Repealed.

C.R.S. § 39-2-130 Membership of the advisory committee - terms - compensation - meetings

39-2-130. Membership of the advisory committee - terms - compensation - meetings. (1) Said advisory committee shall be comprised of the following five members, no more than three of whom shall be affiliated with the same political party and all of whom shall be appointed by the governor with the consent of the senate: (a) One assessor and one nonassessor appointed from the counties of seventy-five thousand or more population according to the most recent federal census; (b) One assessor and one nonassessor appointed from the counties of less than seventy-five thousand population according to the most recent federal census; and (c) One nonassessor from the western slope. (2) (a) The governor shall appoint one of the nonassessor members as chairman of the advisory committee. (b) The governor shall appoint the assessor members from among the certified assessors recommended by the Colorado assessors association. (3) Initially, two members shall be appointed to the advisory committee for two-year terms and three members for four-year terms. Thereafter, appointments to the advisory committee shall be for terms of four years each. Vacancies on the advisory committee shall be filled by appointment of the governor for the unexpired term. (4) Members of said committee shall be compensated on a per diem allowance basis at the rate of thirty-five dollars per day and shall be reimbursed for their actual and necessary expenses. Per diem compensation, not to exceed thirty days in any calendar year, shall be paid only when the advisory committee is in session. (5) The advisory committee shall meet at least quarterly but may meet more frequently upon call of the chairman and may hold hearings as deemed necessary. A quorum of at least three members shall be required to conduct official business. (6) Repealed.

C.R.S. § 39-2-131 Function of the committee - notice of proposed changes - property tax materials - definition

39-2-131. Function of the committee - notice of proposed changes - property tax materials - definition. (1) (a) It is said committee's function and it shall have and exercise the authority, prior to publication, to review: (I) Manuals or any part thereof, appraisal procedures, instructions, and guidelines prepared and published by the administrator pursuant to section 39-2-109 (1)(e) and based upon the approaches to appraisal set forth in section 39-1-103 (5)(a) and pursuant to section 39-2-109 (1)(k); and (II) Forms, notices, and records approved or prescribed pursuant to the authority of the property tax administrator set forth in section 39-2-109 (1)(d). (b) Upon completion of such review, said committee shall submit such manuals, appraisal procedures, instructions, guidelines, forms, notices, and records and its recommendations to the state board of equalization for approval or disapproval pursuant to section 39-9-103 (10). (2) Repealed. (3) (a) At least two weeks prior to the advisory committee to the property tax administrator reviewing a proposed change to the property tax materials in accordance with subsection (1)(a) of this section, the property tax administrator shall publish notice that includes: (I) The date, time, and place of the hearing; and (II) The proposed changes to the property tax materials. (b) As used in this subsection (3), "property tax materials" has the same meaning as set forth in section 39-2-109 (2)(a).

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://leg.colorado.gov/sites/default/files/images/olls/crs2024-title-39.docxFetched: 10/6/2026