(1) (a) (I) (A) Except as
otherwise provided in subsections (1)(a)(I)(D) and (1)(a)(I)(E) of this section, if taxes
have been levied erroneously or illegally, whether due to erroneous valuation for
assessment, irregularity in levying, clerical error, or overvaluation, the treasurer
shall report the amount thereof to the board of county commissioners, which shall
proceed to abate such taxes in the manner provided by law. The assessor shall
make such report if the assessor discovers that taxes have been levied erroneously
or illegally. If such taxes have been collected by the treasurer, the board of county
commissioners shall authorize refund of the same in the manner provided by law.
Except as provided in subsections (1)(a)(I)(E) and (1)(a)(I)(F) of this section and
section 39-5-125 (4), in no case shall an abatement or refund of taxes be made
unless a petition for abatement or refund is filed within two years after January 1 of
the year following the year in which the taxes were levied. For purposes of this
subsection (1)(a)(I)(A), clerical error shall include, but shall not be limited to, any
clerical error made by a taxpayer in completing personal property schedules
pursuant to the provisions of article 5 of this title. Notwithstanding any other law to
the contrary, for purposes of this subsection (1)(a)(I)(A), erroneous valuation shall
include, but shall not be limited to: Any reclassification of property from
agricultural land to any other classification of property for the property tax year
commencing January 1, 1996, if the property in question qualifies for classification
as agricultural land as determined pursuant to section 39-1-102 (1.6), as amended
by Senate Bill 97-039, enacted at the first regular session of the sixty-first general
assembly; and any denial of exemption from taxation for property claimed as
agricultural and livestock products for the property tax year commencing January 1,
1996, if the property in question qualifies as agricultural and livestock products as
determined pursuant to section 39-1-102 (1.1), as amended by Senate Bill 97-039,
enacted at the first regular session of the sixty-first general assembly.
(B) The assessor shall certify the proportional amount of the total amount of
abatements and refunds granted pursuant to the provisions of this section to the
appropriate taxing entities at the same time as the certification of valuation for
assessment pursuant to section 39-5-128. Any taxing entity may adjust the amount
of its tax levy authorized pursuant to the provisions of section 29-1-301 by an
additional amount that does not exceed the proportional share of the total amount
of abatements and refunds made pursuant to this section. After calculating the
amount of property tax revenues necessary to satisfy the requirements of the
Public School Finance Act of 2025, article 54 of title 22, any school district shall
add an amount equal to the proportional share of the total amount of abatements
and refunds granted pursuant to the provisions of this section prior to the setting of
the mill levy for such school district. Any additional amount added pursuant to the
provisions of this subsection (1) must not be included in the total amount of revenue
levied in the year for the purposes of computing the limit for the succeeding year
pursuant to the provisions of section 29-1-301. When a final determination is made
granting an abatement or refund pursuant to the provisions of this section, the
abatement or refund granted must be payable at such time as determined by the
board of county commissioners after consultation with affected taxing entities but
no later than upon the payment of property taxes for the property tax year in which
the final determination was made. For the purposes of this subsection (1)(a)(I)(B), a
taxing entity's proportional share of the total amount of abatements and refunds
granted must be based upon the amount of tax levied by a taxing entity on the real
property in proportion to the total amount of tax levied on the real property by such
taxing entities.
(B.5) Notwithstanding the provisions of sub-subparagraph (B) of this
subparagraph (I), no school district shall be required to levy additional amounts for
abatements and refunds which are the result of any protests or appeals of valuation
upon which final orders or judgments rendered by a court of competent jurisdiction
have been issued and which reduce the valuation for assessment of the district by
more than twenty percent. Any school district which is currently levying for
abatements, refunds, or both and which would not be required to levy such amounts
if this sub-subparagraph (B.5) had been in effect for the tax year in which the court
orders or judgments were issued shall have no further obligation to levy for
uncollected amounts.
(C) The change or adjustment of any ratio of valuation for assessment shall
not constitute grounds for abatement of taxes as provided in subsection (1)(a)(I)(A)
of this section.
(D) An abatement or refund of taxes must not be made based upon the
ground of overvaluation of property if an objection or protest to such valuation has
been made and a notice of determination has been mailed to the taxpayer pursuant
to section 39-5-122; except that this prohibition does not apply to personal
property when a notice of determination has been mailed to the taxpayer, an
objection or protest is withdrawn or not pursued, and the county assessor has
undertaken an audit of such personal property that shows that a reduction in value
is warranted.
(E) Notwithstanding the periods of limitation for filing a petition for and
determining the amount of an abatement or refund of taxes provided in sub-subparagraphs (A) and (D) of this subparagraph (I), when an audit of prior years'
taxes for the period described in section 39-10-101 (2)(b) discloses that taxes are
due and owing on personal property or on mines and on oil and gas leaseholds, such
taxes shall be subtracted from any overpayment of such taxes determined to be
due pursuant to this subparagraph (I) for any years during such period and prior to
computing delinquent interest.
(F) Notwithstanding the periods of limitation for filing a petition for and
determining the amount of an abatement or refund of taxes provided in sub-subparagraph (A) or (D) of this subparagraph (I), an abatement or refund of taxes
may be made to any common interest community for property taxes levied for
property tax years commencing on or after January 1, 1985, but prior to January 1,
1996, on property not valued in accordance with section 39-1-103 (10), if a petition
for abatement or refund is filed on or before June 1, 1997.
(II) Repealed.
(b) Any taxes illegally or erroneously levied and collected, and delinquent
interest thereon, are refunded pursuant to this section, together with refund
interest at the same rate as that provided for delinquent interest set forth in section
39-10-104.5; except that refund interest shall not be paid if the taxes were
erroneously levied and collected as a result of an error made by the taxpayer in
completing personal property schedules pursuant to the provisions of article 5 of
this title 39. For abatements or refunds made pursuant to a petition for abatement
or refund filed prior to January 1, 2018, refund interest accrues from the date
payment of taxes and delinquent interest thereon was received by the treasurer
from the taxpayer; except that refund interest accrues from the date a complete
abatement petition is filed if the taxes were erroneously levied and collected as a
result of an error or omission made by the taxpayer in completing the statements
required pursuant to the provisions of article 7 of this title 39 and the county pays
the abatement or refund within the time frame set forth in subsection (1)(a)(I)(B) of
this section. For abatements or refunds made pursuant to a petition for abatement
or refund filed on or after January 1, 2018, refund interest accrues from the date a
complete abatement petition is filed. Beginning January 1, 2020, refund interest
accrues from the date a complete abatement petition is filed or the date payment
of taxes was received by the treasurer, whichever is later.
(c) Notwithstanding any other provision of this section, if a county, board of
assessment appeals, court of competent jurisdiction, or the property tax
administrator determines that a property is exempt from taxation under sections
39-3-106 to 39-3-113.5 or section 39-3-116, and if the county, board, court, or
administrator finds competent evidence that said property became or remained
subject to taxation for a period as a result of an error or omission made by the
taxpayer, then the county, the board of assessment appeals, court of competent
jurisdiction, or the property tax administrator may award refund interest or any
other type of interest for not greater than two property tax years. Any interest
awarded pursuant to this paragraph (c) shall be at the same rate as provided in
section 39-10-104.5.
(2) (a) Any taxes levied on personal property, including but not limited to
mobile homes, which are determined to be uncollectible after a period of one year
after the date of their becoming delinquent may be canceled by the board of county
commissioners.
(b) When any real property has been stricken off to a county by virtue of a
tax sale and there has been no transfer by the county of a certificate of purchase
thereon, the taxes on such property may be determined to be uncollectible after a
period of six years from the date of becoming delinquent, and they may be
canceled by the board of county commissioners. Such cancellation shall not affect
the rights of the county under article 11 of this title to subsequently transfer any tax
sale certificate nor its right to receive a tax deed and to exercise its rights
thereunder with respect to such property.
(3) The treasurer shall keep a complete record of all taxes abated, refunded,
or determined to be uncollectible and canceled by the board of county
commissioners as provided in subsection (2) of this section. The treasurer shall file
an annual report with the administrator by August 25 of each year that shall include
all taxes abated, refunded, or determined to be uncollectible and canceled. Such
report shall include the name of each owner of taxable property granted such
abatement, refund, or cancellation of property taxes, the amount of property taxes
abated, refunded, or canceled, and the date such abatement, refund, or
cancellation was granted. The treasurer shall also file an annual report with the
department of revenue by August 10 of each year that shall include all taxes on
personal property abated or refunded. Such report shall include the name of each
owner of taxable personal property granted such abatement or refund of personal
property taxes, the schedule number that was the basis for the imposition of the
taxes abated or refunded, if applicable, the amount of personal property taxes
abated or refunded, and the date such abatement or refund was granted.
Source: L. 64: R&RE, p. 722, � 1. C.R.S. 1963: � 137-10-14. L. 70: p. 390, � 4. L.
80: (2)(a) amended, p. 500, � 5, effective July 1. L. 81: (1) amended, p. 1837, � 2,
effective January 1, 1982. L. 88: (1)(a) and (3) amended, p. 1290, � 24, effective May
23. L. 89: (1)(a)(I)(A) amended, p. 1459, � 19, effective June 7. L. 90: (1)(b) amended,
p. 1719, � 8, effective June 7; (1)(a)(I)(B) amended and (1)(a)(I)(D) added, p. 1702, � 36,
effective June 9; (1)(b) amended, p. 1088, � 56, effective July 1. L. 91: (1)(a)(I)(A),
(1)(a)(I)(B), and (1)(a)(I)(D) amended, p. 1963, � 3, effective June 5. L. 92: (1)(b) and
(2)(a) amended, pp. 2230, 2236, �� 16, 2, effective April 9; (1)(a)(I)(A) and (1)(a)(I)(D)
amended and (1)(a)(I)(E) added, p. 2239, � 2, effective April 10; (1)(b) amended, p.
2186, � 68, effective June 2. L. 93: (1)(b) amended, p. 306, � 7, effective April 7;
(1)(a)(I)(B.5) added, p. 998, � 1, effective June 2. L. 94: (1)(a)(I)(B) amended, p. 825, �
57, effective April 27. L. 96: (1)(a)(I)(A) and (3) amended, p. 115, � 3, effective March
25; (1)(a)(I)(A) and (1)(b) amended and (1)(a)(I)(F) added, p. 573, � 1, effective April 25;
(1)(a)(I)(D) and (1)(a)(I)(E) amended, p. 650, �� 4, 5, effective May 1. L. 97: (1)(a)(I)(A)
amended, p. 511, � 2, effective April 24. L. 2000: (3) amended, p. 751, � 4, effective
May 23. L. 2002: (1)(b) amended, p. 843, � 6, effective August 7. L. 2003: (1)(b)
amended, p. 919, � 1, effective August 6. L. 2009: (1)(c) added, (HB 09-1265), ch. 47,
p. 170, � 1, effective August 5. L. 2013: (1)(a)(I)(D) amended, (HB 13-1113), ch. 11, p. 32,
� 7, effective March 8; (1)(c) amended, (HB 13-1300), ch. 316, p. 1705, � 124, effective
August 7. L. 2017: (1)(a)(I)(A) and (1)(b) amended, (HB 17-1049), ch. 148, p. 494, � 1,
effective August 9. L. 2020: (1)(a)(I)(D) amended, (SB 20-136), ch. 70, p. 293, � 38,
effective September 14; (1)(b) amended, (HB 20-1077), ch. 80, p. 327, � 17, effective
September 14. L. 2021: (1)(a)(I)(C) amended, (SB 21-293), ch. 301, p. 1813, � 13,
effective June 23. L. 2024: (1)(a)(I)(B) amended, (HB 24-1448), ch. 236, p. 1538, � 66,
effective May 23.