Assessment Calendar

The Assessor is responsible for many statutory and non-statutory duties, which must be successfully completed before a statutory deadline can be met. This Assessment Calendar provides the basic statutory deadlines, which must be followed by each Assessor in Colorado. Not all statutory dates or deadlines are listed below

January

1 Assessment Date or Lien Date
The tax lien (property taxes) attaches as of this date. Property is valued and assessed according to its status, use, and condition on the Assessment Date.
ASAP Vacant Land Questionnaires Mailed
As soon after January 1 as is practicable, vacant land
questionnaires are mailed to land developers to gather
information to properly apply vacant land present worth procedures.
ASAP Personal Property Declaration Schedules Mailed
As soon after January 1 as is practicable, personal property
declaration schedules are mailed to owners of business personal property.
Applications for current year Senior Exemptions are accepted
10 Tax Warrant is delivered
The Assessor delivers the tax warrant reflecting the previous
year’s assessments to the Treasurer no later than this date.

March

20 Land Developers Must Return Declaration Schedules for Personal Property

April

15 Taxpayers Return Declaration Schedules for Personal Property
The personal property declaration schedules distributed to taxpayers in January must be completed and returned to the Assessor by this date.
15 Best Information Assessments on business personal property are made & Penalties for Failing to File or Filing Late are Imposed

May

1 Deadline for Special Districts to record orders of Inclusions or Exclusions
1 Notice of Valuations for Real Property are Mailed
First Working Day after NOVs are mailed – Protest period for real property begins. Property owners have the right to file an objection and protest
concerning the valuation or classification of their real property as set by the assessor. Real property protests may be made to the Assessor in person or in writing beginning on the first working day after Notices are mailed.

June

1 Last day for Taxpayers to Mail, Deliver or Fax Protests on Real Property.
Mailed protests must be postmarked no later than June 1.
Protests filed in person must be delivered no later than 5:00 p.m. on June 1. Protests faxed or filed on-line must be completed no later than midnight on June 1.
1 Protest Hearings on Real Property Conclude
All valuation and classification protests on real property conclude no later than this date
15 Notices of Value for Personal Property are Mailed
No later than June 15, the Assessor must mail an approved notice of Valuation and Protest form to each personal property taxpayer.
15 Protest period for personal property begins
Property owners have the right to file an objection and protest concerning the valuation or classification of their personal property as set by the assessor.
30 Protest on Value of Personal Property Ends. Valuation protests must be made in person, postmarked, or faxed by this date to be considered timely filed.

July

1 Deadline for special districts conducting elections to record court orders.
Taxing entities making boundary changes through the election process must file the required documents with the clerk and recorder by this date.
15 Last Day for filing current year Senior Exemption Applications

August

25

Certifications of Valuations to Taxing Entities & Dept. of Education Filed
The Assessor is required to certify to each taxing entity the total assessed value of the area and the value attributable to new construction, annexation, inclusion, increased production of mines and oil and gas, and federal property becoming taxable.
31 Last Working Day Notices of Determination are Mailed on all Property ProtestsThe Assessor must complete and mail an approved Notice of Determination to each taxpayer who filed a protest for real or personal property. If the assessor declines to adjust the property value based on the taxpayer’s protest; the reasons for the decision must be included on the notice.

September

1 County Board of Equalization (CBOE) Begins Hearing Appeals of Assessor’s Value
Taxpayers who disagree with a decision made by the Assessor may appeal to the CBOE. The CBOE begins hearing appeals on this date and continues through October
15 Last Day Taxpayer Can File Real or Personal Property Appeal with CBOE
15 Final Report from the Annual Study Due
The annual study audit must be completed and the final report to
the findings submitted to the General Assembly and the State Board of Equalization by this date.

November

1 County Board of Equalization (CBOE) Concludes Hearing Appeals
The County Board must conclude the appeal hearings for real and personal property and render decisions no later than this date.
County Board decisions must be mailed within five business days after the decision was rendered.
21 The Assessor must complete and mail the Abstract of Assessment to the Property Tax Administrator, Division of Property Taxation, State of Colorado no later than this date.

December

10 Recertification of Changes Occurring Since August 25 to
the Affected Entity
The Assessor must recertify to each taxing entity valuation
changes made after the original certification on August 25. The taxing entity must adjust the mill levy accordingly.
22 Board of County Commissioners (BOCC) completes
certification of levies report
No later than this date, the county commissioners must levy against the assessed value of all taxable property located in the county on the assessment date.