§ 39-3-204 — Notice of property tax exemption

Colorado § 39-3-204

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Exemptions

Text

No later than May 1, 2013, and
no later than May 1 of each year thereafter in which an assessor sends a notice of
valuation pursuant to section 39-5-121 (1)(a) that is not included with the tax bill,
each assessor shall mail to each residential real property address in the assessor's
county notice of the exemption allowed by section 39-3-203 (1). As soon as
practicable after January 1, 2014, and as soon as practicable after January 1 of each
year thereafter, each county treasurer shall, at the treasurer's discretion, mail or
electronically send to each person whose name appears on the tax list and warrant
as an owner of residential real property notice of the exemption allowed by section
39-3-203 (1). The treasurer must mail or electronically send the notice in each year
on or before the date on which the treasurer mails the property tax statement for
the previous property tax year pursuant to section 39-10-103. No later than May 1,
2008, and no later than each May 1 thereafter, each assessor also shall mail to each
residential property address in the assessor's county notice of the exemption
allowed by section 39-3-203 (1.5). No later than May 1, 2007, the division shall mail
to the residential property address of each person residing in the state who the
division believes is a qualifying veteran with a disability notice of the exemption
allowed by section 39-3-203 (1.5) for the 2007 property tax year. However, the
sending of notice to a person by the division does not constitute a determination
that the person sent notice is entitled to an exemption. The notice must be in a form
prescribed by the administrator, who shall consult with the division before
prescribing the form of the notice of the exemption allowed by section 39-3-203
(1.5), and must include a statement of the eligibility criteria for the exemptions,
instructions for obtaining an exemption application, and, for applications for
exemptions for property tax years commencing on or after January 1, 2024,
instructions for obtaining proof of qualifying veteran with a disability status. To
reduce mailing costs, an assessor may coordinate with the treasurer of the same
county to include notice with the tax statement for the previous property tax year
mailed pursuant to section 39-10-103 or may include notice with the notice of
valuation mailed pursuant to section 39-5-121 (1)(a).

Legislative History

Source: L. 2001: Entire part added, p. 464, � 1, effective April 25. L. 2007: Entire section amended, p. 478, � 4, effective April 15. L. 2013: Entire section amended, (HB 13-1145), ch. 98, p. 314, � 1, effective April 4. L. 2023: Entire section amended, (SB 23-036), ch. 345, p. 2069, � 4, effective June 5; entire section amended, (HB 23-1052), ch. 131, p. 500, � 6, effective January 1, 2025.