JANUARY 1   Assessment Date

Properties within the county are valued on the basis of their status and use on this date. Buildings that are partially completed are valued on the percentage of completion as of this date.

JANUARY 1 (or as soon as possible thereafter)

Tax bills are sent out.

APRIL 15

Taxpayers who own taxable personal property must file a personal property declaration schedule by this date.

MAY 1

The assessor mails Notices of Valuation to real property owners along with an appeal form. The assessor also gives public notice to all taxpayers concerning their rights to appeal the value placed on their property.

MAY 2 – JUNE 1

Real Property Protest Period

If you disagree with the value assigned by the assessor, you have the right to file an appeal to the assessor’s office by June 1. The assessor must send the taxpayer a decision (Notice of Determination) by the last working day in June.

JUNE 15 – JULY 5

Personal Property Protest Period

If you disagree with the personal property value assigned by the assessor, you have the right to file an appeal with the county assessor’s office not later than June 30 if mailed, and not later than July 5 in person. The assessor must mail the taxpayer a decision by July 10.

JULY

If you are not satisfied with the assessor’s decision, you may file an appeal with the county board of equalization by July 15 for real property and by July 20 for personal property. The hearings begin on July 1. Further appeals may be made to the State Board of Assessment Appeals, District Court, or for binding arbitration.

AUGUST 25

The assessor certifies the current total assessed valuation to each taxing entity in the county.

DECEMBER 15

Municipalities, counties, and special districts establish mill levies.

DECEMBER 22

The county commissioners levy taxes.

Note: If the date for filing any report, schedule, claim, tax return, statement, remittance or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day.

Prepared by:
Colorado Division of Property Taxation
(Department of Local Affairs)