§ 39-5-122 — Taxpayer's remedies to correct errors

Colorado § 39-5-122

• Jurisdiction: Colorado
• Title 39: Taxation
• Art.: Valuation and Taxation

Text

(1) (a) On or before May 1
of each year, the assessor shall give public notice in at least one issue of a
newspaper published in the assessor's county that, beginning on the first working
day after notices of adjusted valuation are mailed to taxpayers, the assessor will sit
to hear all objections and protests concerning valuations of taxable real property
determined by the assessor for the current year; that, for a taxpayer's objection and
protest to be heard, notice must be given to the assessor; and that such notice must
be postmarked, delivered, or given in person by June 8. The notice must also state
that objections and protests concerning valuations of taxable personal property
determined by the assessor for the current year will be heard commencing June 15;
that, for a taxpayer's objection and protest to be heard, notice must be given to the
assessor; and that such notice must be postmarked or physically delivered by June
30. If there is no such newspaper, then such notice must be conspicuously posted in
the offices of the assessor, the treasurer, and the county clerk and recorder and in
at least two other public places in the county seat. The assessor shall send news
releases containing such notice to radio stations, television stations, and
newspapers of general circulation in the county.

(b) Repealed.

(2) If any person is of the opinion that the person's property has been valued
too high, has been twice valued, or is exempt by law from taxation or that property
has been erroneously assessed to such person, the person may appear before the
assessor and object, complete the form mailed with the person's notice of valuation
pursuant to section 39-5-121 (1) or (1.5), or file a written letter of objection and
protest by mail with the assessor's office before the last day specified in the notice,
stating in general terms the reason for the objection and protest. Reasons for the
objection and protest may include, but shall not be limited to, the installation and
operation of surface equipment relating to oil and gas wells on agricultural land.
Any change or adjustment of any ratio of valuation for assessment shall not
constitute grounds for an objection. If the form initiating an appeal or the written
letter of objection and protest is filed by mail, it shall be presumed that it was
received as of the day it was postmarked. If the form initiating an appeal or the
written letter of objection and protest is hand-delivered, the date it was received by
the assessor shall be stamped on the form or letter. As stated in the public notice
given by the assessor pursuant to subsection (1) of this section, the taxpayer's
notification to the assessor of the taxpayer's objection and protest to the
adjustment in valuation must be delivered, postmarked, or given in person by June 8
in the case of real property. In the case of personal property, the notice must be
postmarked or physically delivered by June 30. All such forms and letters received
from protesters shall be presumed to be on time unless the assessor can present
evidence to show otherwise. The county shall not prescribe the written form of
objection and protest to be used. The protester shall have the opportunity on the
days specified in the public notice to present the protester's objection in writing or
protest in person and be heard, whether or not there has been a change in valuation
of such property from the previous year and whether or not any change is the result
of a determination by the assessor for the current year or by the state board of
equalization for the previous year. If the assessor finds any valuation to be
erroneous or otherwise improper, the assessor shall correct the error. If the
assessor declines to change any valuation that the assessor has determined, the
assessor shall provide reasons in writing on the form described in section 39-8-106,
shall insert the information otherwise required by the form, and shall mail two
copies of the completed form to the person presenting the objection and protest so
denied on or before the last regular working day of the assessor in June in the case
of real property and on or before July 10 in the case of personal property; except
that, if a county uses an alternate protest and appeal procedure pursuant to section
39-5-122.7, the assessor shall mail the copies on or before August 15 in the case of
both real and personal property.

(2.5) If the property that is the subject of an objection and protest is rent-producing commercial real property located in a county that uses an alternate
protest and appeal procedure pursuant to section 39-5-122.7, then, on or before
July 15, the taxpayer shall provide to the assessor the information described in
section 39-8-107 (5)(a)(I).

(3) Any person whose objection and protest has been denied in writing by the
assessor may appeal to the county board of equalization in the manner provided in
article 8 of this title.

(4) The assessor shall continue the assessor's hearings from day to day until
all objections and protests have been heard, but all such hearings must be
concluded by June 8 in the case of real property and July 5 in the case of personal
property.

(5) (a) Any written statement given by any assessor which consists only of a
denial of any objection and protest or which consists of a statement referring to
compliance by the county with the requirements of valuation for assessment study
shall not be sufficient to satisfy the requirements of subsection (2) of this section
concerning the statement of reasons why an objection and protest is denied.

(b) Any information presented by the taxpayer regarding the value of his
property shall be considered by the assessor in determining whether an adjustment
in value is warranted.

(6) If, during the appeal process described in this section, the assessor
discovers any error that impacts the valuation of a class or subclass of property,
then, pursuant to section 39-8-102 (1), the assessor shall recommend to the county
board of equalization an adjustment to the valuation of the class or subclass of
property to correct the error.

Legislative History

Source: L. 64: R&RE, p. 703, � 1. C.R.S. 1963: � 137-5-22. L. 73: p. 1441, � 1. L. 76: (1), (2), and (4) amended, p. 762, � 24, effective January 1, 1977. L. 77: (2) amended, p. 1735, � 16, effective June 20. L. 81: (1), (2), and (4) amended, p. 1833, � 9, effective June 12. L. 84: (2) amended, p. 1000, � 1, effective March 5. L. 88: (1), (2), and (4) amended, p. 1300, � 6, effective April 29; (2) amended, p. 1287, � 18, effective May 23. L. 89: (1) and (2) amended, p. 1455, � 10, effective June 7. L. 90: (1), (2), and (4) amended and (5) added, p. 1691, � 9, effective January 1, 1991. L. 92: (2) amended, pp. 2209, 2213, �� 5, 11, effective June 3. L. 98: (2) amended, p. 468, � 2, effective July 1. L. 2002: (1) and (2) amended, p. 42, � 2, effective August 7. L. 2005: (2) amended, p. 390, � 1, effective April 27. L. 2008: (1) and (2) amended, p. 949, � 4, effective August 5. L. 2013: (1) amended, (HB 13-1113), ch. 11, p. 28, � 2, effective March 8. L. 2019: (2) amended and (2.5) added, (HB 19-1175), ch. 43, p. 147, � 1, effective March 21. L. 2020: (1)(a) amended and (1)(b) repealed, (SB 20-136), ch. 70, p. 292, � 34, effective September 14. L. 2021: (2) amended, (SB 21-293), ch. 301, p. 1812, � 12, effective June 23. L. 2022: (1)(a) and (2) amended and (6) added, (HB 22-1416), ch. 158, p. 998, � 4, effective August 10. L. 2025: (2), (2.5), and (4) amended, (HB 25-1324), ch. 445, p. 2558, � 1, effective June 4.