| January 1 |
Assessment date for all taxable property. |
| | Lien of general taxes attaches for current year. |
| | Municipal annexations from the previous year become effective. |
| | Assessor mails personal property declaration schedules (or as practicable). |
| | Assessor mails subdivision land valuation questionnaires to appropriate developers. |
| | Assessor mails earth and stone questionnaires. |
| | Assessor mails agricultural questionnaires. |
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| January 10 |
Assessor certifies the previous years tax warrant to the treasurer. |
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| March 20 |
Subdivision developers or agents must returned signed, completed subdivision land valuation questionnaire to the assessor. |
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| April 1 |
State assessed companies file annual statement with the Property Tax Administrator. |
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| April 15 |
Taxpayers return personal property declaration schedules to the assessor. Note: Due to the 15th falling on a Sunday and April 16 is Emancipation Day (District of Columbia legal holiday), the 2012 due date is April 17th. |
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Personal property declaration schedule 10 or 20-day extension due to the assessor. |
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Owners of exempt property must file annual report and filing fee to the Property Tax Administrator. |
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Owners and operators of oil and gas leaseholds file statement of production with assessor. |
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Owners and operators of earth and stone operations file statement of production with assessor. |
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| By May 1 |
Assessor notifies all residential property owners of the Senior Property Tax Exemption. |
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| May 1 |
Assessor gives public notice of real and personal property appeal process. |
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Notices of Valuation for real property are mailed. |
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Appeal process for real property commences. |
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Notice of organization of special districts must be given to assessor and filed with the county clerk and recorder. |
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| Last working day of May |
Property Tax Administrator and the assessor who was issued a reappraisal order by the State Board of Equalization shall receive a report of the results. |
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| June 1 |
Last day to appeal real property values to the assessor. (Postmark, email, fax or delivered in person.) |
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Assessor furnishes to Department of Revenue list of nonresidents of state owning property within their county. |
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| June 4-7 |
Assessors' Association Summer Conference, Sheraton Steamboat, Routt County. |
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| June 10 |
Appeal of reappraisal values ordered by the State Board of Equalization to State Board of Equalization. |
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| June 15 |
Notices of Valuation for personal property are mailed. |
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| June 30 |
Last day to appeal personal property values to the assessor. (Postmark, email, fax or delivered in person.) |
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Assessor mails the decision on real property appeals (Notice of Determination). For counties that elect to use the alternate appeal procedure the deadline is the last working day in August. |
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| July 1 |
County Board of Commissioners convenes as the County Board of Equalization to hear appeals to the Assessors’ Notice of Determination. (For counties that elect to use the alternate appeal procedure the deadline is the second Monday in September.) |
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Assessor reports the valuation for assessment of all taxable real property to the County Board of Equalization (second Monday). |
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Assessment date for construction occurring after January 1 for growth valuation for assessment. |
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Property Tax Administrator sends Notice of Valuation to state assessed companies and assessors. (First working day after the Administrator sits to hear all complaints concerning state assessed values.) |
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Disabled Veteran Exemption Applications due to the Colorado Division of Veterans Affairs. |
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State Board of Equalization decision due on reappraised values resulting from an ordered reappraisal. |
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| July 10 |
Assessor mails the decision on personal property appeals (Notice of Determination). |
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| July 15 |
Real property appeals to the County Board of Equalization are due. (For counties that elect the alternate appeal procedure the deadline is September 15.) |
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State assessed company, assessors, and County Board of Commissioners due date to file petitions on state assessed valuations with the Property Tax Administrator. |
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Senior Property Tax Exemption form due to the assessor. |
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Assessor reports the valuation for assessment of all taxable personal property to the County Board of Equalization. |
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| July 20 |
Personal property appeals to the County Board of Equalization are due. |
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| July 27 |
Property Tax Administrator concludes state assessed valuation hearings. |
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| August 1 |
Property Tax Administrator mails decision on state assessed valuation complaints. |
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Property Tax Administrator notifies growth counties state assessed new construction (in the month of August). |
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| August 5 |
County Board of Equalization concludes real and personal property appeals. (For counties that elect to use the alternate appeal procedure the deadline for real property is November 1.) |
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| August 10 |
County Board of Equalization mails decisions on real and personal property appeals. (Not later than 30 days after the County Board of Equalization decision- appeals must be filed with the Board of Assessment Appeals, District Court, or Board of County Commissioners for binding arbitration) . |
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| August 15 |
Assessor concludes review of the Senior Property Tax Exemption forms. Mails letter of denial or request for additional information to the applicant. |
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| August 25 |
Assessor files the Abstract of Assessment and Certification with the Property Tax Administrator. (Counties using the alternate appeal procedure deadline is November 21.) |
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Assessor mails the Certification of Valuation to each taxing entity, Division of Local Government, and Department of Education. (Counties using the alternate appeal procedure deadline is November 21.) |
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| August 27-30 |
CATA Conference, Beaver Run Resort, Summit County |
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| August 31 |
Assessors using the alternate appeal procedure mail decisions on real property appeals (Notice of Determination). |
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| September 1 |
County Board of Commissioners convenes as the County Board of Equalization to hear appeals to the Assessors’ Notice of Determination in those counties using the alternate appeal procedure. |
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Assessors report the valuation for assessment of all taxable real property to the County Board of Equalization (second Monday). (Alternate appeal counties only.) |
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| September 15 |
Real property appeals to the County Board of Equalization are due. (Alternate appeal procedure counties only.) |
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| Sept. 1 - Oct. 1 |
Property owner may appeal decision on Senior Property Tax Exemption and Disabled Vveteran Exemptions to the County. |
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| October |
State Board of Equalization hearings. |
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| October 5 |
Assessor mails Senior Property Tax and Disabled Veteran Exemption properties to the Property Tax Administrator. |
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| October 10 |
Assessor notifies Board of County Commissioners impact of growth valuation. |
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| October 15 |
Property Tax Administrator submits Abstracts of Assessment to State Board of Equalization. |
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| October 30 |
State Board of Equalization completes review of county abstracts. |
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| November 1 |
Property Tax Administrator concludes review of the Senior Property Tax and Disabled Veterans Exemption reports and notifies assessors of duplications. |
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Property Tax Administrator notifies all property owners who's Senior Property Tax and Disabled Veterans Exemption was denied. |
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County Board of Equalization concludes property appeals. (Alternate appeal procedure counties only.) |
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| November 15 |
State Board of Equalization delivers decision on Property Tax Administrator's petition for reappraisal. |
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Filing date for all Senior Property Tax and Disabled Veterans Exemption appeals to the Property Tax Administrator. |
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| November 21 |
Assessor files the Abstract of Assessment and Certification with the Property Tax Administrator. (Alternate appeal procedure counties only.) |
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Assessor mails the Certification of Valuation to each taxing entity, Division of Local Government, and Department of Education. (Alternate appeal procedure counties only.) |
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| December 1 |
Property Tax Administrator notifies assessors of those properties denied the Senior Property Tax and Disabled Veterans Exemptions due to the applicant filing multiple applications. |
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| December 3-6 |
Assessors' Association Winter Conference and Division of Property Taxation Law Seminar, Pueblo Marriott, Pueblo County, |
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| December 10 |
Assessor mails any changes to August 25th Certification of Valuation to the taxing entities, Division of Local Government, and Department of Education. |
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| December 15 |
Taxing entities certifies their levy to Board of County Commissioners. |
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| December 22 |
Board of County Commissioners levy taxes. |
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