HOUSE BILL 22-1416
BY REPRESENTATIVE(S) Esgar and Neville, Baisley, Bernett, Bird,
Bockenfeld, Hooton, Jodeh, Lindsay, Lontine, McCluskie,
Michaelson Jenet, Pelton, Pico, Rich, Ricks, Sandridge, Snyder, Soper,
Titone, Valdez D., Van Winkle, Weissman, Williams, Garnett;
also SENATOR(S) Kolker and Rankin, Bridges, Ginal, Hansen, Moreno,
Sonnenberg, Zenzinger, Fenberg.
C
ONCERNING PROCEDURAL REQUIREMENTS FOR THE ADMINISTRATION OF
PROPERTY TAX
, AND, IN CONNECTION THEREWITH, REQUIRING THE
PROPERTY TAX ADMINISTRATOR TO MAINTAIN A LIST OF PERSONS
INTERESTED IN RECEIVING NOTIFICATIONS ABOUT POSSIBLE
AMENDMENTS TO PROPERTY TAX MANUALS
, REQUIRING PUBLIC
HEARINGS WITH NOTICE IN CONNECTION WITH AMENDMENTS TO
PROPERTY TAX MANUALS
, REQUIRING PETITIONS FOR CHANGES TO
PROPERTY TAX MATERIALS TO BE IN WRITING
, REQUIRING
NOTIFICATION ABOUT THE OPPORTUNITY TO OBTAIN ADDITIONAL
INFORMATION ABOUT THE VALUATION OF COMMERCIAL PROPERTY
,
REQUIRING NOTIFICATION ABOUT THE ABATEMENT PROCESS ,
ALLOWING FOR THE CORRECTION OF ERRORS IMPACTING VALUATION
OF A CLASS OR SUBCLASS OF PROPERTY
, ESTABLISHING A PROCESS
FOR ACCELERATED CONSIDERATION OF CERTAIN APPEALS
, AND
MAKING AN APPROPRIATION
.
NOTE: This bill has been prepared for the signatures of the appropriate legislative
officers and the Governor. To determine whether the Governor has signed the bill
or taken other action on it, please consult the legislative status sheet, the legislative
history, or the Session Laws.
________
Capital letters or bold & italic numbers indicate new material added to existing law; dashes
through words or numbers indicate deletions from existing law and such material is not part of
the act. Be it enacted by the General Assembly of the State of Colorado:
SECTION 1. In Colorado Revised Statutes, 39-2-109, amend (1)(e)
and (1)(k); and add (2) as follows:
39-2-109. Duties, powers, and authority - definition. (1) It is the
duty of the property tax administrator, and the administrator shall have and
exercise authority:
(e) To prepare and publish from time to time manuals, appraisal
procedures, and instructions, after consultation with the advisory committee
to the property tax administrator and the approval of the state board of
equalization, concerning methods of appraising and valuing land,
improvements, personal property, and mobile homes, and to require their
utilization by assessors in valuing and assessing taxable property. Said
manuals, appraisal procedures, and instructions shall be based upon the
three approaches to appraisal and the procedures set forth in section
39-1-103 (5)(a). Such manuals, appraisal procedures, and instructions shall
be subject to legislative review, the same as rules, and regulations,
pursuant
to section 24-4-103 (8)(d). C.R.S. BEGINNING JANUARY 1, 2023, THE
ADMINISTRATOR SHALL COMPLY WITH SUBSECTION
(2) OF THIS SECTION
WHEN MODIFYING THE MANUALS
, APPRAISAL PROCEDURES , AND
INSTRUCTIONS
.
(k) To prepare and publish guidelines, after consultation with the
advisory committee to the property tax administrator and approval of the
state board of equalization, concerning the audit and compliance review of
oil and gas leasehold properties for property tax purposes, which shall be
utilized by assessors, treasurers, and their agents. Such guidelines shall be
subject to legislative review, the same as rules, and regulations,
pursuant to
section 24-4-103 (8)(d). C.R.S. BEGINNING JANUARY 1, 2023, THE
ADMINISTRATOR SHALL COMPLY WITH SUBSECTION
(2) OF THIS SECTION
WHEN MODIFYING THE GUIDELINES
.
(2) (a) A
S USED IN THIS SUBSECTION (2), "PROPERTY TAX
MATERIALS
" MEANS THE MANUALS, APPRAISAL PROCEDURES, INSTRUCTIONS,
AND GUIDELINES THAT THE ADMINISTRATOR PREPARES AND PUBLISHES
UNDER THE AUTHORITY CONFERRED BY SUBSECTIONS
(1)(e) AND (1)(k) OF
THIS SECTION
.
PAGE 2-HOUSE BILL 22-1416 (b) PRIOR TO PROPOSING ANY CHANGES TO THE PROPERTY TAX
MATERIALS
, THE ADMINISTRATOR SHALL CONDUCT A PUBLIC HEARING
DESCRIBED IN SUBSECTION
(2)(d) OF THIS SECTION. NO LESS THAN TWO
WEEKS PRIOR TO THE HEARING
, THE ADMINISTRATOR SHALL PUBLISH NOTICE
OF THE PROPOSED CHANGES TO THE PROPERTY TAX MATERIALS
. THE
ADMINISTRATOR MUST INCLUDE IN THE NOTICE
:
(I) T
HE DATE, TIME, AND PLACE OF THE HEARING; AND
(II) EITHER THE TERMS OR SUBSTANCE OF THE PROPOSED CHANGE OR
A DESCRIPTION OF THE SUBJECTS AND ISSUES INVOLVED
.
(c) T
HE ADMINISTRATOR SHALL MAINTAIN A LIST OF ALL PERSONS
WHO REQUEST NOTIFICATION OF PROPOSED CHANGES TO THE PROPERTY TAX
MATERIALS
. ON OR BEFORE THE DATE OF THE PUBLICATION OF NOTICE
REQUIRED BY SUBSECTION
(2)(b) OF THIS SECTION, THE ADMINISTRATOR
SHALL PROVIDE NOTICE VIA E
-MAIL OF THE PROPOSED CHANGES TO ALL
PERSONS ON THE LIST
. THE ADMINISTRATOR SHALL NOT CHARGE A FEE FOR
SENDING THIS E
-MAIL NOTICE. UPON REQUEST OF A PERSON ON THE LIST, THE
ADMINISTRATOR MAY MAIL THE NOTICE TO THE PERSON
. ANY PERSON ON
THE LIST WHO REQUESTS TO RECEIVE A COPY OF THE PROPOSED CHANGES BY
MAIL MUST PAY A FEE TO THE ADMINISTRATOR THAT IS SET BASED UPON THE
ADMINISTRATOR
'S ACTUAL COST OF COPYING AND MAILING THE PROPOSED
CHANGES TO THE PERSON
. ALL FEES COLLECTED BY THE ADMINISTRATOR
ARE CONTINUOUSLY APPROPRIATED TO THE ADMINISTRATOR SOLELY FOR
THE PURPOSE OF DEFRAYING THE COST OF THE NOTICE
.
(d) A
T THE PLACE AND TIME STATED IN THE NOTICE , THE
ADMINISTRATOR SHALL HOLD A PUBLIC HEARING AT WHICH THE
ADMINISTRATOR SHALL AFFORD INTERESTED PERSONS AN OPPORTUNITY TO
SUBMIT WRITTEN DATA
, VIEWS, OR ARGUMENTS AND TO PRESENT THE SAME
ORALLY UNLESS THE ADMINISTRATOR DEEMS IT UNNECESSARY
. THE
ADMINISTRATOR SHALL CONSIDER ALL SUBMISSIONS WHEN FINALIZING A
PROPOSED CHANGE TO THE PROPERTY TAX MATERIALS THAT THE
ADMINISTRATOR SUBMITS TO THE ADVISORY COMMITTEE TO THE PROPERTY
TAX ADMINISTRATOR FOR THE ADVISORY COMMITTEE
'S REVIEW IN
ACCORDANCE WITH SECTION
39-2-131 (1).
(e) T
HE ADMINISTRATOR SHALL ADOPT PROPOSED CHANGES TO THE
PROPERTY TAX MATERIALS CONSISTENT WITH THE SUBJECT MATTER AS SET
PAGE 3-HOUSE BILL 22-1416 FORTH IN THE NOTICE REQUIRED BY SUBSECTION (2)(b) OF THIS SECTION
PRIOR TO CONSIDERATION BY THE ADVISORY COMMITTEE TO THE PROPERTY
TAX ADMINISTRATOR
.
(f) A
NY INTERESTED PERSON SHALL HAVE THE RIGHT TO PETITION
THE ADMINISTRATOR IN WRITING FOR THE ISSUANCE
, AMENDMENT, OR
REPEAL OF ANY PROPERTY TAX MATERIALS
. THE PETITION IS OPEN TO PUBLIC
INSPECTION
. THE ADMINISTRATOR IS NOT REQUIRED TO TAKE ANY ACTION
BASED ON A PETITION
, BUT WHEN THE ADMINISTRATOR PROPOSES A CHANGE
TO THE PROPERTY TAX MATERIALS
, THE ADMINISTRATOR SHALL CONSIDER
ALL RELATED WRITTEN PETITIONS
.
SECTION 2. In Colorado Revised Statutes, 39-2-131, add (3) as
follows:
39-2-131. Function of the committee - notice of proposed
changes - property tax materials - definition. (3) (a) A
T LEAST TWO
WEEKS PRIOR TO THE ADVISORY COMMITTEE TO THE PROPERTY TAX
ADMINISTRATOR REVIEWING A PROPOSED CHANGE TO THE PROPERTY TAX
MATERIALS IN ACCORDANCE WITH SUBSECTION
(1)(a) OF THIS SECTION, THE
PROPERTY TAX ADMINISTRATOR SHALL PUBLISH NOTICE THAT INCLUDES
:
(I) T
HE DATE, TIME, AND PLACE OF THE HEARING; AND
(II) THE PROPOSED CHANGES TO THE PROPERTY TAX MATERIALS .
(b) A
S USED IN THIS SUBSECTION (3), "PROPERTY TAX MATERIALS"
HAS THE SAME MEANING AS SET FORTH IN SECTION 39-2-109 (2)(a).
SECTION 3. In Colorado Revised Statutes, 39-5-121, amend
(1)(a)(I); and add (4) as follows:
39-5-121. Notice of valuation - legislative declaration - repeal.
(1) (a) (I) No later than May 1 in each year, the assessor shall mail to each
person who owns land or improvements a notice setting forth the valuation
of such land or improvements. For agricultural property, the notice must
separately state the actual value of such land or improvements in the
previous year, the actual value in the current year, and the amount of any
adjustment in actual value. For all other property, the notice must state the
total actual value of such land and improvements together in the previous
PAGE 4-HOUSE BILL 22-1416 year, the total actual value in the current year, and the amount of any
adjustment in total actual value. The notice must not state the valuation for
assessment of such land or improvements or combination of land and
improvements. Based upon the classification of such taxable property, the
notice must also set forth the appropriate ratio of valuation for assessment
to be applied to said actual value prior to the calculation of property taxes
for the current year and that any change or adjustment of the ratio of
valuation for assessment must not constitute grounds for the protest or
abatement of taxes. With the approval of the board of county
commissioners, The assessor may SHALL include in the notice an estimate
of the taxes,
OR AN ESTIMATED RANGE OF THE TAXES , owed for the current
property tax year. If such estimate is included,
The notice must clearly state
that the tax amount is merely an estimate based upon the best available
information. The notice must state, in bold-faced type, that the taxpayer has
the right to protest any adjustment in valuation but not the estimate of taxes
if such an estimate is included in the notice, the classification of the
property that determines the assessment percentage to be applied, and the
dates and places at which the assessor will hear such protest. The notice
must also set forth the following: That, to preserve the taxpayer's right to
protest, the taxpayer shall notify the assessor either in writing or in person
of the taxpayer's objection and protest; that such notice must be delivered,
postmarked, or given in person no later than June 1
JUNE 8; and that, after
such date, the taxpayer's right to object and protest the adjustment in
valuation is lost. The notice must be mailed together with a form that, if
completed by the taxpayer, allows the taxpayer to explain the basis for the
taxpayer's valuation of the property. Such form may be completed by the
taxpayer to initiate an appeal of the assessor's valuation. However, in
accordance with section 39-5-122 (2), completion of this form does not
constitute the exclusive means of appealing the assessor's valuation. For the
years that intervene between changes in the level of value, if the difference
between the actual value of such land or improvements in the previous year
and the actual value of such land or improvements in the intervening year
as set forth in such notice constitutes an increase in actual value of more
than seventy-five percent, the assessor shall mail together with the notice
an explanation of the reasons for such increase in actual value.
(4) (a) A
NY NOTICE OF VALUATION REQUIRED BY SUBSECTIONS (1)
AND (1.5) OF THIS SECTION SENT TO THE OWNER OF ANY REAL PROPERTY
MUST INCLUDE THE FOLLOWING STATEMENT
: "IF A PROPERTY OWNER DOES
NOT TIMELY OBJECT TO THEIR PROPERTY
'S VALUATION BY JUNE 8 UNDER
PAGE 5-HOUSE BILL 22-1416 SECTION 39-5-122, C.R.S., THEY MAY FILE A REQUEST FOR AN ABATEMENT
UNDER SECTION
39-10-114, C.R.S., BY CONTACTING THE COUNTY
ASSESSOR
.".
(b) A
NY NOTICE OF VALUATION REQUIRED BY SUBSECTIONS (1) AND
(1.5) OF THIS SECTION SENT TO THE OWNER OF COMMERCIAL PROPERTY MUST
INCLUDE CONTACT INFORMATION FOR THE RELEVANT COUNTY ASSESSOR
ALONG WITH THE FOLLOWING STATEMENT
: "IF YOU WOULD LIKE
INFORMATION ABOUT THE APPROACH USED TO VALUE YOUR PROPERTY
,
PLEASE CONTACT YOUR COUNTY ASSESSOR .".
SECTION 4. In Colorado Revised Statutes, 39-5-122, amend (1)(a)
and (2); and add (6) as follows:
39-5-122. Taxpayer's remedies to correct errors. (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 1
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.
(2) If any person is of the opinion that his or her 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, he or she may
appear before the assessor and object, complete the form mailed with his or
her 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
PAGE 6-HOUSE BILL 22-1416 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 his or her objection and
protest to the adjustment in valuation must be delivered, postmarked, or
given in person by June 1
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 his or her 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 state his or her 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 has made an election pursuant to section 39-5-122.7 (1), the
assessor shall mail the copies on or before August 15 in the case of both real
and personal property.
(6) I
F, 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
PAGE 7-HOUSE BILL 22-1416 EQUALIZATION AN ADJUSTMENT TO THE VALUATION OF THE CLASS OR
SUBCLASS OF PROPERTY TO CORRECT THE ERROR
.
SECTION 5. In Colorado Revised Statutes, 39-2-125, add (2.5) as
follows:
39-2-125. Duties of the board - board of assessment appeals cash
fund - creation - accelerated appeal cash fund. (2.5) (a) A
LONG WITH
COMPLAINTS DESCRIBED IN SUBSECTION
(2) OF THIS SECTION, A TAXPAYER'S
APPEAL CONCERNING THE VALUATION OF RENT
-PRODUCING COMMERCIAL
REAL PROPERTY PURSUANT TO SECTION
39-8-108 (1) IS ADVANCED ON THE
CALENDAR AND TAKES PRECEDENCE OVER OTHER MA TTERS PENDING BEFORE
THE BOARD
, IF:
(I) T
HE TAXPAYER FILES A WRITTEN LETTER OF OBJECTION AND
PROTEST UNDER SECTION
39-5-122 (2) OR 39-5-122.7 (2) AND, ON OR BEFORE
JULY 15 OF THE SAME CALENDAR YEAR , THE TAXPAYER PROVIDES TO THE
ASSESSOR THE INFORMATION DESCRIBED IN SECTION
39-8-107 (5)(a)(I);
(II) T
HE TAXPAYER REQUESTS THE PRIORITIZATION UNDER THIS
SUBSECTION
(2.5) AT THE TIME THE APPEAL IS FILED WITH THE BOARD; AND
(III) THE ASSESSOR, UPON ISSUING THE WRITTEN DETERMINATION
REGARDING THE OBJECTION AND PROTEST REQUIRED BY SECTION
39-5-122
(2)
OR 39-5-122.7 (2), VERIFIES THAT THE TAXPAYER HAS MET THE
REQUIREMENTS OF SUBSECTIONS
(2.5)(a)(I) AND (2.5)(a)(II) OF THIS
SECTION
.
(b) T
HE BOARD OF ASSESSMENT APPEALS MAY CHARGE A FEE TO A
TAXPAYER WHOSE APPEAL IS ADVANCED PURSUANT TO THIS SUBSECTION
(2.5). THE FEE MUST BE:
(I) B
ASED UPON THE BOARD OF ASSESSMENT APPEALS ' ACTUAL COSTS
IN ADVANCING THE TAXPAYER
'S APPEAL; AND
(II) DEPOSITED IN THE ACCELERATED APPEAL CASH FUND , WHICH IS
HEREBY CREATED IN THE STATE TREASURY
. THE STATE TREASURER SHALL
CREDIT ALL INTEREST AND INCOME DERIVED FROM THE DEPOSIT AND
INVESTMENT OF MONEY IN THE FUND TO THE FUND
. MONEY IN THE FUND IS
CONTINUOUSLY APPROPRIATED TO TH E BOARD OF ASSESSMENT APPEALS TO
PAGE 8-HOUSE BILL 22-1416 DEFRAY THE COSTS ASSOCIATED WITH ADVANCING A TAXPAYER 'S APPEAL.
SECTION 6. In Colorado Revised Statutes, 39-8-108, add (5)(a.5)
as follows:
39-8-108. Decision - review - opportunity to submit case to
arbitration. (5) In any appeal authorized by this section or by section
39-5-122, 39-5-122.7, or 39-10-114:
(a.5) T
HE VALUATION MAY NOT BE ADJUSTED TO A VALUE OF MORE
THAN FIVE PERCENT ABOVE THE VALUATION SET BY THE COUNTY BOARD OF
EQUALIZATION PURSUANT TO SECTION
39-8-107, EXCEPT AS SPECIFICALLY
PERMITTED PURSUANT TO SECTION
39-5-125.
SECTION 7. Appropriation. For the 2022-23 state fiscal year,
$2,000 is appropriated to the department of local affairs for use by the board
of assessment appeals. This appropriation is from the general fund. The
board may use this appropriation to implement this act.
SECTION 8. Act subject to petition - effective date. This act
takes effect at 12:01 a.m. on the day following the expiration of the
ninety-day period after final adjournment of the general assembly; except
that, if a referendum petition is filed pursuant to section 1 (3) of article V
of the state constitution against this act or an item, section, or part of this act
within such period, then the act, item, section, or part will not take effect
unless approved by the people at the general election to be held in
PAGE 9-HOUSE BILL 22-1416 November 2022 and, in such case, will take effect on the date of the official
declaration of the vote thereon by the governor.
____________________________ ____________________________
Alec Garnett Steve Fenberg
SPEAKER OF THE HOUSE PRESIDENT OF
OF REPRESENTATIVES THE SENATE
____________________________ ____________________________
Robin Jones Cindi L. Markwell
CHIEF CLERK OF THE HOUSE SECRETARY OF
OF REPRESENTATIVES THE SENATE
APPROVED________________________________________
(Date and Time)
_________________________________________
Jared S. Polis
GOVERNOR OF THE STATE OF COLORADO
PAGE 10-HOUSE BILL 22-1416