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PROCESS / ACTION
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Intervening Year Appeal Deadlines (even numbered years) |
Reappraisal Year Appeal Deadlines (odd numbered years) |
| Assessor mails real property Notices of Valuation |
Not later than May 1
|
Not later than May 1
|
| Appeals for real property valuation begin |
May 1 through June 8
|
May 1 through June 8
|
| Deadline for filing real property valuation appeals to Assessor. Appeals postmarked after June 1 can not be accepted. |
Not later than June 8
|
Not later than June 8
|
| Assessor mails personal property Notices of Valuation |
Not later than June 15
|
Not later than June 15
|
| Appeals for business personal property valuation begin |
Beginning June 15
|
Beginning June 15
|
| Deadline for filing business personal property valuation appeals to Assessor. |
Not later than June 30
|
Not later than June 30
|
| Assessor concludes personal property protest hearings |
By July 5
|
By July 5
|
| Assessor mails Notice of Determination on real property appeals |
On or before last working day of June
|
On or before August 15 |
| Assessor mails Notice of Determination on personal property appeals |
On or before July 10
|
On or before August 15
|
| Taxpayer files a written real or personal property valuation appeal to County Board of Equalization (CBOE) |
On or before July 15
|
On or before September 15
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| CBOE concludes hearings on property valuation appeals |
Not later than August 5
|
Not later than November 1
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| CBOE mails decisions on real and personal property appeals |
Within 5 days of rendering decision
|
Within 5 days of rendering decision
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| Appeals from CBOE decisions must be filed with BAA, district court or BOCC for binding arbitration. |
Not later than 30 days after CBOE decision
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Not later than 30 days after CBOE decision
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* If the date for filing any document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed timely filed if postmarked or delivered on the next business day. 39-1-120(3), C.R.S.