This bill updates the statutory language to reflect and support counties that use an alternate protest and appeal procedure under existing law (C.R.S. 39-5-122.7). It standardizes terminology and clarifies deadlines for taxpayer appeals and assessor responsibilities.
Key Provisions
1. Clarifies Use of Alternate Protest and Appeal Procedure
Replaces outdated phrase "county that has made an election" with "uses an alternate protest and appeal procedure" for consistency across statutes.
Applies this change throughout several related sections of law.
2. Updates Taxpayer Appeal Deadlines
Confirms deadlines for taxpayers to file objections or protests with the county assessor:
Real property: by June 8
Personal property: by June 30
In counties using the alternate procedure, assessors must mail decisions by August 15.
3. Formalizes Hearing and Filing Timelines
Ensures that counties using the alternate process:
Conclude county board of equalization hearings by November 1
Receive petitions for hearings by September 15
Non-alternate counties maintain earlier deadlines (e.g., July 15 for petition filings).
4. Ensures Accessibility and Standardization
Requires assessors to accept taxpayer objections in writing or in person, without mandating a specific form.
Establishes that mailed forms are presumed timely if postmarked by the deadline.
5. Standardizes Assessor Reporting and Certification
Aligns abstract of assessment deadlines with the use of alternate procedures:
August 25 for most counties
November 21 for alternate-procedure counties
Impact
Streamlines and clarifies statutory language governing the property valuation protest process
Supports counties using extended protest timelines under existing alternate appeal rules
Enhances taxpayer transparency and consistency in appeal procedures
Effective Date
Takes effect 90 days after legislative adjournment unless a referendum petition is filed
If referred to voters, becomes law only if approved in November 2026 election
Summary
Statutory Revision Committee. The bill clarifies the deadlines
that are applicable to all counties using alternate protest and appeal procedures to determine objections and protests concerning valuations of taxable property (alternate procedures). Under existing law, counties are able to elect to use alternate procedures (elective counties). By enacting
