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Important Assessment Dates
Date | Task | Statute (Law) |
---|---|---|
January 1 | Assessment date for all taxable property. | 39-1-105 |
As soon after January 1 as possible | Assessor mails or delivers one personal property schedule and two subdivision land valuation questionnaires to appropriate taxpayers. | 39-5-108 39-1-103(14)(d) |
Not later than January 10 | Assessor delivers tax warrant to treasurer. | 39-5-129 |
Not later than March 20 | Subdivision developers or agents must return signed, completed questionnaires to assessor. | 39-1-103(14)(d) |
Not later than
April 15 |
Taxpayers return personal property schedules to assessor, including works of art display statement. |
39-5-108 39-5-113.5(1) |
Not later than
April 15 |
Taxpayers may request extension of 10 or 20 days for filing personal property schedule. | 39-5-116(1) |
Subsequent to
April 15 |
Assessor determines personal property values from best information available and imposes a penalty for taxpayers failing to file. |
39-5-116 |
On or before
May 1 |
Assessor gives public notice of hearings on real and personal property. | 39-5-122(1) |
Not later than May 1 | Assessor sends Notices of Valuation (NOV) for real property, together with a protest form to taxpayers. | Sec. 20, Art X, CO Constitution 39-5-121(1) 39-7-102.5 |
Beginning on first working day after NOVs are mailed | Assessor sits to hear objections concerning real property valuations. | 39-5-122(1) |
Not later than
June 8 |
Taxpayer physically delivers or mails real property protest to assessor (postmarked no later than June 8). | 39-5-121(1) 39-5-122(1) ,(2) |
By June 8 | Assessor concludes real property hearings. | 39-5-122(1),(4) |
Not later than
June 15 |
Assessor sends NOVs, together with a protest form, for personal property to taxpayer. |
Sec. 20, Art. X, CO Constitution 39-5-121(1.5) 39-5-113.3(2) 39-7-102.5 |
Beginning on
June 15 |
Assessor sits to hear all objections concerning personal property valuations. (2020 ONLY - changed to August 3) |
39-5-122(1) 39-7-102.5 |
Not later than
June 30 |
Taxpayer mails or hand delivers personal property protest to assessor (postmarked no later than June 30). |
39-5-121(1.5) 39-5-122 |
On or before last working day in June | Assessor mails two copies of real property Notice of Determination (NOD) to taxpayer. | 39-5-122(2) |
Beginning on
July 1 |
County Board of Equalization (CBOE) sits to hear appeals on real and personal property valuations. | 39-8-104 |
By July 5 | Assessor concludes personal property hearings. |
39-5-122(4) |
On or before
July 10 |
Assessor mails two copies of personal property NOD to taxpayer. |
39-5-122(2) |
On or before
July 15 of that year |
Taxpayer mails one copy of assessor's real property NOD to CBOE. (Appeals bearing postmark on or before July 15 constitute proper filing.) | 39-8-106(1)(a) |
On or before
July 20 of that year |
Taxpayer mails one copy of assessor's personal property NOD to CBOE. (Appeals bearing postmark on or before July 20 constitute proper filing.) |
39-8-106(1)(a) |
Not later than
August 5 of that year |
CBOE concludes hearings and renders decisions on real and personal property appeals. |
39-8-107(2) |
Within five business days of rendering decision | CBOE mails decisions on real and personal property appeals. | 39-8-108(1) |
Within 90 days of denial | Rent producing commercial real property appeals to the BAA must provide rental income, etc to CBOE within 90 days of filing appeal. | 39-8-107(2) |
Not later than 30 days after CBOE decision is mailed | Appeals from CBOE decisions must be filed with Board of Assessment Appeals (BAA), district court, or Board of County Commissioners (BOCC) for binding arbitration. | 39-8-107(2) |
Not later than 49 days after BAA decision | Taxpayer appeals to court of appeals. | 39-8-108(2) 24-4-106(11)(b) |
Not later than
December 15 |
Clerk or secretary of towns, cities, special districts, and school districts certifies levy to BOCC. | 39-5-128 (1) 22-40-102(1), (3) |
Not later than
December 22 |
County commissioners levy taxes. | 39-1-111(1) |
Contact Us
-
County Assessor
Tom Weydert
Ph: 970-725-3060
Mailing Address
P.O. Box 302
Hot Sulphur Springs, CO 80451Physical Address
308 Byers Avenue
Hot Sulphur Springs, CO 80451Hours
Monday - Friday
8:30 a.m. - 5 p.m.Closed on Holidays