The Assessor is responsible for statutory and non-statutory duties. Many nonstatutory duties must be successfully completed before a statutory deadline can be met. The following 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. Please refer to Colorado Revised Statutes, Title 39, for specific laws pertaining to property taxation.
| January |
1 |
Assessment Date or Lien Date |
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Property is valued and assessed according to its status, use, and condition on the Assessment Date. The tax lien (property taxes) attaches as of this date. |
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1 |
Beginning of the County Fiscal Year |
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|
ASAP Vacant Land Questionnaires Mailed |
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As soon after January 1 as is practicable, personal property declaration schedules are mailed to owners of business personal property. |
| February |
|
No Specific Statutory Deadlines |
| March |
15 |
Oil & Gas Producers Report Actual Net Taxable Values Received at Well Head |
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20 |
Land Developers Must Return Declaration Schedules for Personal Property |
| April |
15 |
Taxpayers Return Declaration Schedules for Personal Property |
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The personal property declaration schedules distributed to taxpayers in January must be completed and returned to the Assessor by this date. |
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15 |
Best Information Assessments are Made & Penalties for Failing to File or Filing Late are Imposed |
| May |
1 |
Deadline for Special Districts to Form or Make Inclusions or Exclusions |
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1 |
Notice of Valuations for Real Property are Mailed |
| June |
1 |
Last day for Taxpayers to Deliver Protests on Real Property |
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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. Protests may be made to the assessor in person or in writing beginning on the fist working day after Notices are mailed. Mailed protests must be postmarked no later than June 1st. Taxpayer notifies assessor in writing or in person of real property protest no later than June 1st. |
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1 |
Protest Hearings on Real Property Conclude |
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All valuation and classification protests conclude no later than this date |
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15 |
Notices of Value for Personal Property and Oil & Gas Production are Mailed |
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No later than June 15, the Assessor must mail an approved notice of Valuation and Protest form to each taxpayer. |
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15 |
Protest on Value of Personal Property and Oil & Gas Protest by this date |
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Valuation and classification protests must be postmarked no later than this date to be considered timely filed. |
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LWD Notices of Determination are Mailed on Real Property Protests |
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The Assessor must complete and mail two copies of an approved Notice of Determination to each taxpayer who filed a protest for real 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. |
| July |
2 |
County Board of Equalization (CBOE) Begins Hearing Appeals of Assessor's Value |
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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 August 5. |
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5 |
Last Day Taxpayer Can Deliver Protest on Personal Property |
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Valuation protests made in person must be filed with the Assessor no later than this date. |
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5 |
Protest on Value of Personal Property and Oil & Gas Production Ends |
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Valuation protests made in person must be filed with the Assessor no later than this date. Valuation and classification protests must be postmarked no later than this date to be considered timely filed. |
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10 |
Notices of Determination on Personal Property and Oil & Gas Production are Mailed |
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The Assessor must mail two copies of an approval Notice of Determination to personal property owners who filed a protest concerning their value by this date. |
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15 |
Last Day Taxpayer Can File Real Property Appeal with CBOE |
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20 |
Last Day Taxpayer Can File Personal Property Appeal with CBOE |
| August |
3 |
County Board of Equalization (CBOE) Concludes Hearing Appeals |
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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. |
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25 |
Abstract of Assessment Filed with State of Colorado |
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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. |
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25 |
Certifications of Valuations to Taxing Entities & Dept. of Education Filed |
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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. |
| September |
15 |
Final Report from the Annual Study Due |
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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. |
| October |
|
No Specific Statutory Deadlines |
| November |
|
No Specific Statutory Deadlines |
| December |
10 |
Recertification of Changes Occurring Since August 25 to the Affected Entity |
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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. |
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22 |
Board of County Commissioners (BOCC) completes certification of levies report |
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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. |
