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Property Tax Administrative Procedures

Concerning procedural requirements for the administration of property tax, and, in connection therewith, requiring the property tax administrator to maintain a list of persons interested in receiving notifications about possible amendments to property tax manuals, requiring public hearings with notice in connection with amendments to property tax manuals, requiring petitions for changes to property tax materials to be in writing, requiring notification about the opportunity to obtain additional information about the valuation of commercial property, requiring notification about the abatement process, allowing for the correction of errors impacting valuation of a class or subclass of property, establishing a process for accelerated consideration of certain appeals, and making an appropriation.
2022 Regular Session
Fiscal Policy & Taxes
Local Government
Bill Summary

The property tax administrator is required by law, after consultation with the advisory committee to the property tax administrator and subject to the approval of the state board of equalization, to prepare and publish manuals, appraisal procedures, instructions, and guidelines (property tax materials) concerning the administration of property tax. Beginning January 1, 2023, section 1 of the act requires the administrator to conduct a public hearing on a proposed change to the property tax materials before submitting the proposed change to the advisory committee to the property tax administrator. The administrator must publish notice of the hearing and mail notice to those people who so request. At the hearing, interested persons may submit information and the administrator is required to consider any submissions. Any interested person may also file a written petition to the administrator for the issuance, amendment, or repeal of any property tax materials.

Currently, a taxpayer who wishes to protest the valuation of their taxable real property must file a notice of their objection and protest with the assessor by June 1. Sections 3 and 4 extend this deadline to June 8. Section 4 also requires an assessor who discovers any error that impacts the valuation of a class or subclass of property to recommend to the county board of equalization an adjustment to the class or subclass of property to correct the error.

Section 5 requires the state board of assessment appeals to advance an appeal concerning the valuation of rent-producing commercial real property on the board of assessment appeals' calendar when the taxpayer provides certain relevant information and requests an advancement on or before July 15 of the same calendar year. The board of assessment appeals may charge a fee to a taxpayer, if the board of assessment appeals advances the taxpayer's appeal.

Section 6 places a 5% cap on the amount by which a valuation of property set by a county board of equalization can be increased on appeal.

$2000 is appropriated from the general fund to the department of local affairs for use by the board of assessment appeals for implementation of the act.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details