August 23, 2019

SB 13-256: Authorizing Any County or City and County to Use an Alternate Property Tax Protest and Appeal Procedure First Implemented in Denver

On Tuesday, April 9, 2013, Sen. Owen Hill introduced SB 13-256 – Concerning Authorization for Any County or City and County to Elect to Use an Alternate Property Tax Valuation Protest and Appeal Procedure Previously Created for the City and County of Denver. This summary is published here courtesy of the Colorado Bar Association’s e-Legislative Report.

Currently, the county board of equalization receives and hears petitions for appeal regarding the valuation for assessment of taxable property. The county board of equalization process has multiple filing deadlines and addresses multiple valuation appeals in a single year. The board of county commissioners also receives and hears petitions for appeal and has jurisdiction over petitions for abatement or refund of taxes, including assessment of taxable property overvaluation. The board of county commissioners’ process has one filing deadline and can address valuation appeals, abatements, and refunds over multiple years.

House Bill 13-1113 created a pilot program that authorizes the governing body of the city and county of Denver, at the request of the assessor, to elect to use an alternate protest and appeal procedure that combines the multiple steps in the annual valuation dispute process through the county board of equalization into the single hearing and appeal process conducted by the board of county commissioners. House Bill 13-1113 specifies the filing deadlines for tax petitions and for resolving valuation disputes for the city and county of Denver to use the alternate protest and appeal procedure.

The bill expands the pilot program created by House Bill 13-1113 so that any county or city and county in the state may elect to use the alternate protest and appeal procedure.

Introduced on April 9, the bill has been is assigned to the Finance Committee; the bill is scheduled for committee review on April 18, “Upon Adjournment.”

Since this summary, the Finance Committee referred the bill, unamended, to the Senate Committee of the Whole for consideration on Second Reading.

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