Chapter 1 - Assessor’s Duties and Relationships

Assessor’s Duties

The county assessors are responsible for the management and operation of the assessor’s office. Their goal is to produce the tax warrant with fair and equalized property values. The county assessor’s office must be located at the county courthouse or at a location in the county seat provided by the board of county commissioners. The assessor may keep one or more offices outside of the county seat, in addition to the office located in the county seat. The additional location may be kept only if the board of county commissioners makes office space or funding available, § 30-10-803, C.R.S.

A complete list of all Colorado county assessors is shown in Addendum 1-A, List of Assessors. More information on the Colorado Assessors’ Association (CAA) such as officers and assessors’ districts can be found on the CAA website at Colorado Assessors' Association.

Discover – List – Classify – Value

The major duties of an assessor can be categorized as discovering, listing, classifying, and valuing all taxable real and personal property and all property granted exemption by the Division of Property Taxation that is located within the county on the assessment date. These categories are often referred to as the assessment function, § 39-5-101, C.R.S.

Some property in the county such as state assessed properties are valued and apportioned to each county by the Division of Property Taxation (Division), article 4 of title 39, C.R.S. Refer to Chapter 11, State Assessed Property for more details. Other property is classified by the assessor or by the Division as exempt, article 3 of title 39, C.R.S. Please see Chapter 10, Exemptions for more information regarding this class of property.

The discovery of property is accomplished by examining the records of the county clerk and recorder; physically reviewing all property; examining building permits; and reviewing those listings of business firms contained in telephone books, business journals, and other documents.

The listing phase of the assessment function includes describing and identifying the physical location of property. Listing also includes the maintenance and updating of records linking properties to respective owners so that a current assessment file is created.

Classification consists of determining the correct class for all property located in the county according to its use on the assessment date. The proper classification will have a bearing on both the method used to value the property and the assessment rate applied. Classification is also important when properties are compared in both the appeals and the valuation processes. Refer to Chapter 6, Property Classification Guidelines and Assessment Percentages for detailed information on property classes. Division of Real Estate at 303-894-2166 prior to the meeting to confirm the meeting date and location.

Property is valued by the assessor following valuation criteria as stipulated by statute and by using manuals, appraisal procedures, and instructions issued by the Property Tax Administrator (Administrator). The valuation phase of the assessment function includes notifying the taxpayer of the value and the administrative remedies that must be followed if the taxpayer disagrees with the assessor’s valuation.

Certification of Appraisers

All county real property appraisal staff are required to be Colorado licensed or certified appraisers, § 12-10-606(4)(A), C.R.S. The requirements, examination, and licensing are under the administration and supervision of the Colorado Board of Real Estate Appraisers (Board).

Additionally, the Board is empowered to determine whether an applicant for licensure or certification possesses the necessary qualifications for licensure or certification required. The Board may consider such qualities as the applicant’s fitness and prior professional licensure and whether the applicant has been convicted of a crime, § 12-61-712(1), C.R.S.

Appraisal staff members have two years from the date of hire to become licensed or certified. For more information, refer to Addendum 1-B, Certification of Real Estate Appraisers.

Taxpayers’ Remedies

Notices of value and protest forms are mailed to property owners annually, § 20, art. X, COLO. CONST. and § 39-5-121, C.R.S. A taxpayer may also request a notice of valuation by electronic transmission, § 39-5-121, C.R.S. Assessors review real and personal property protests during the months of May and June. The assessor must respond to the property owner’s protest in writing. Refer to Chapter 5, Taxpayer Administrative Remedies, for more information on taxpayers’ remedies.

Abstract of Assessment

The assessor prepares an Abstract of Assessment report (a summary of assessed value by class and subclass of property) which is for official use by the State Board of Equalization and the Division, § 39-5-123, C.R.S.

The assessor files the Abstract of Assessment (abstract) with the Property Tax Administrator no later than August 25. If the county is required to, or has chosen to follow the alternate protest period procedures, the final Abstract of Assessment is due no later than November 21. For those counties following the alternate protest period, the Division requests that the county file a preliminary abstract no later than August 25.

The abstract serves many other purposes. It contains the aggregate assessed valuation for assessment of all property by class and subclass. The data is the basis for the certification of values to the various taxing entities. The abstract data collected from each county is included in the Annual Report to the Governor and the General Assembly.

Other groups including the General Assembly and the general public use the information for a variety of purposes. The abstract values, with changes, serve as the basis of the next year’s tax warrant. Additional information on the abstract can be found in Chapter 7, Abstract, Certification, and Tax Warrant.

Certification of Value

On August 25, the assessor certifies total values to the Department of Education and the various taxing entities within the county, § 39-5-128, C.R.S. The entities use the data to calculate their property tax rates (mill levies), calculate revenue and spending limitations, and decide whether or not they must ask the electorate for additional funds. If valuation changes occur after certification, the assessor must notify the entities of these changes prior to January 3, for 2024 only, § 39-1-111(5), C.R.S. Changes between the abstract and tax warrant should be documented so that the assessor can justify those changes, if requested to do so. For more information see Chapter 7, Abstract, Certification, and Tax Warrant.

Tax Warrant

January marks the end of one assessment year and the beginning of another. On January 24, for 2024 only, the assessor delivers the prior year’s tax warrant to the treasurer for collection. The warrant lists all property owners’ names, property legal descriptions, assessed valuation attributable to land, improvements, and personal property, and the taxes due, § 39-5-129, C.R.S. The treasurer is then responsible for collection of all taxes listed on the warrant, § 39-5-129, C.R.S. For additional information on the tax warrant, refer to Chapter 7, Abstract, Certification, and Tax Warrant.

Public Records

The statutes declare that all public records shall be open for inspection by any person at reasonable times, except as otherwise provided by law, § 24-72-201, C.R.S. The assessor may implement inspection rules which protect the records and prevent unnecessary interference with the regular discharge of the duties of the assessor’s office, § 24-72-203, C.R.S.

Public records include all writings kept by the state or political subdivision (county) for use in performing functions that are required by law or administrative rule § 24-72-202(6), C.R.S. Writings include all books, papers, maps, photographs, cards, tapes, recordings, or other documentation, regardless of physical form or characteristics, but does not include computer software, § 24-72-202(7), C.R.S.

If records are in active use or in storage, and therefore, not available for inspection, the assessor shall notify the applicant in writing if requested. If requested by the applicant, the assessor shall set a date and hour within three working days at which time the records will be available.

If the request involves a large volume of records and the assessor is unable to provide them within three working days due to extenuating circumstances, the assessor will provide the records within seven working days, § 24-72-203(3), C.R.S. Records may be provided in a digital, searchable or sortable format if the custodian of the record has the ability to do so, § 24-72-203(3.5)(a), C.R.S.

At the written request of any taxpayer or taxpayer’s agent, the assessor must make available the data used in determining the actual value of any property owned by the taxpayer within seven (7) working days following the written request. Upon receiving the request, the assessor must immediately advise the taxpayer or agent of the estimated cost of providing the data. The intent of the statute is that the assessor immediately estimates the cost because payment must be sent to the assessor prior to providing the data. Once the data is gathered, the assessor can choose whether the data is mailed, faxed, or sent by electronic transmission to the taxpayer or agent. If the estimated cost was lower than actual costs, the assessor may include a bill with the data for any reasonable cost above the estimated cost subject to the statutory maximum.

The additional costs are due and payable upon receipt of the data, § 39-5-121.5, C.R.S. No transmission fees may be charged for the transmission of public records via electronic mail, § 24-72-205(1)(b), C.R.S.

The assessor may impose a fee when responding to a request for the research and retrieval of public records if they have a written policy in place regarding charges. The policy must have been published or made available on the custodian’s website prior to receiving the request for information.

The assessor is not allowed to charge for the first hour of time expended in connection with the research and retrieval of public records. However, after the first hour, the custodian may charge a fee for the research and retrieval of public records. The fee may not exceed thirty three dollars and fifty-eight cents per hour. This hourly rate will remain in effect until July 1, 2024, when the Director of Research of the Legislative Council adjusts the maximum hourly fee. This adjustment will occur every five years in accordance with the percentage change over the period in the United States Department of Labor, Bureau of Labor Statistics, Consumer Price Index for Denver-Aurora-Lakewood, all items, all urban consumers, or its successor index, § 24-72-205(6), C.R.S.

The amendment to § 39-5-121.5, C.R.S., in HB 00-1268, provides a mechanism for taxpayers to acquire the data used to calculate the value of their properties outside the public records statutes. In essence, it gives assessors seven (7) working days to prepare the data and send it to the taxpayer or agent instead of the three working days if records are not readily available, or seven (7) working days under extenuating circumstances provided in § 24-72-203, C.R.S. The amendment should be read in concert with article 72 of title 24, C.R.S.

NOTE: The public records statutes presently provide that all public records must be open for inspection by anyone at reasonable times; that officials should take measures to assist the public in locating any public record; and that officials must ensure public access to the public documents. If the records are not readily available at the time of the request, the custodian must notify the applicant of this fact. If the applicant requests an appointment, the custodian must set a date and hour for the inspection to take place. The reasonable time stated in the statute is within three working days unless extenuating circumstances exist as outlined in the statute. If extenuating circumstances exist, the inspection must occur within seven working days, §§ 24-72-203(1) and (3), C.R.S.

Records Request of Public Officials

Public records are writings which are made, maintained or kept by the state, an agency, or political subdivision of the state for use in the performance of public functions or that they are involved in the receipt and spending of public money. When the custodian of requested public record under the Colorado Open Records Act (CORA) is an individual who is also a public official, the plaintiff bears the burden of proving that the requested records are likely public records, Denver Post Corp. v. Ritter, 255 P.3d 1083 (Colo. 2011).

Acceptance & Distribution of Electronic Records by Governmental Agencies

Each governmental agency may determine the extent to which it shall send and accept electronic records and electronic signatures and otherwise create, generate, communicate, process, store, use and rely upon electronic records and signatures, § 24-71.3-118, C.R.S. It is important to note that statute does not require a governmental agency to use electronic records or electronic signatures, § 24-71.3-118(3), C.R.S.

Legal Recognition of Electronic Records, Signatures and Contracts

A record or signature may not be denied legal effect or enforceability solely because it is in an electronic form. If the law requires a record to be in writing, an electronic record satisfies by law, § 24-71.3-107, C.R.S.

House Bill 15-1117 clarified the application of the “Uniform Electronic Transactions Act” with the addition of two definitions to § 7-90-102, C.R.S.

“Writing” or “written,” unless otherwise provided in the constituent document, includes an “electronic record” as that term is defined in the “Uniform Electronic Transactions Act,” § 24-71.3-102(7), C.R.S.

“Signature” or signed,” unless otherwise provided in the constituent document, includes an “electronic signature” as that term is defined in the “Uniform Electronic Transactions Act,” § 24-71.3-102(8), C.R.S.

Confidential Information

Unless otherwise provided by law, the assessor shall deny inspection of records containing the following information: trade secrets; privileged information; and confidential commercial, financial, geological, or geophysical data, furnished by or obtained from any person. The assessor shall also deny inspection of social security numbers unless the disclosure of such a number is required, permitted, or authorized by state or federal law, §§ 8-2-128(2), 24-72-204(3)(a)(IV), 39-1-104(16)(c), 39-5-115(2) and 120, 39-7-101(4), and 39-14-102(1)(c), C.R.S.

The individual Real Property Transfer Declaration forms are subject to confidentiality requirements as provided by law. The declarations may be inspected by the grantee specified in the document, the grantor (if the grantor filed the document), the persons conducting any valuation for assessment study or their employees, and the Property Tax Administrator and Division employees, § 39-14-102(1)(c), C.R.S. Although the use of the information derived from the forms to assist the assessor in the valuation of property is allowed, it must be presented in such a manner that the source cannot be identified, § 39-5-121.5, C.R.S.

Manufactured Home Transfer Declaration forms are subject to confidentiality requirements as provided by law. The declarations may be inspected by the county assessor and his or her employees, the taxpayer specified in the manufactured home title application or the person that filed the declaration, and the Property Tax Administrator and Division employees, § 39-14-103(1)(c), C.R.S. The county assessor will review information derived from the declarations to properly adjust sales for sales ratio analysis for determining the value of titled manufactured homes, § 39-14-103(3), C.R.S.

Confidential information also includes detailed listings of personal property reported by a prior owner, whether or not values are included with the listing. Pursuant to § 39-5-120, C.R.S., the Personal Property Declaration Schedule and attachments are confidential documents and only the following persons have a legal right to view them:

1. The county assessor or members of the assessor’s staff
2. The county treasurer or members of the treasurer’s staff
3. The annual assessment study contractor, hired pursuant to § 39-1-104(16), C.R.S., and employees of the contractor
4. The executive director of the Colorado Department of Revenue and staff members of the Department of Revenue
5. The Property Tax Administrator and Division of Property Taxation staff
6. The county board of equalization (CBOE) and the Board of Assessment Appeals (BAA) when pertinent to a hearing or protest review
7. The person whose property is listed on the schedule
8. Personal property records ordered opened by the district court

Anyone listed above who uses the personal property schedules as part of official duties is also subject to the confidentiality provisions and may be held accountable for divulging the information on the schedule. The statutory penalties for divulging confidential information include a fine of not less than $100 nor more than $500, or a prison term of up to three months, or both as provided for in § 39-1-116, C.R.S.

Section 7602 of title 26 of the United States Code allows representatives from the Internal Revenue Service (IRS), the federal authority, to examine and/or summon certain information (including confidential declaration schedule information) that the Secretary of the Treasury or his delegate may deem as proper, related to ascertaining the correctness of any return for federal taxation purposes.

Any person that is served with an IRS summons to produce confidential records and information must timely comply or be faced with penalties as noted in 26 U.S.C. § 7604. Any person summoned to produce confidential records is released from liability, 26 U.S.C. § 7609.

The natural resources property declaration schedules and appraisal records are used for both real and personal property data. Since confidential real and personal property information is contained on both the front and back of these declaration schedules, request for non-confidential information should be directed to other public agencies which have access to this information and have the means of disclosing it to the public. These agencies include, but are not limited to, the Colorado Oil and Gas Conservation Commission, Colorado Division of Reclamation, Mining and Safety, and the Federal Bureau of Land Management.

See ARL Volume 5, Personal Property Valuation Manual, for a more detailed discussion of this issue.

Senior Citizen and Veteran With A Disability Exemption – Social Security Numbers and Application

A county treasurer, the Property Tax Administrator, state treasurer and state auditor shall keep each individual exemption application received from a county assessor confidential but may release statistical compilations or informational summaries of any information contained in exemption applications and may introduce a copy of an exemption application as evidence in any administrative hearing or legal proceeding in which the accuracy or veracity of the exemption application is at issue so long as neither the applicant’s social security number nor any other social security number is divulged, § 39-3-205(4)(a)(I)(B)(II), C.R.S.

Sections 8-2-128(2) and 24-72.3-102(2), C.R.S., prohibit a public entity from requesting a person’s social security number over the telephone, internet, or by mail, unless the public entity determines that receiving the social security number is required by federal law or is essential to the provision of services by the public entity. This directly impacts the senior citizen and veteran with a disability exemptions. It is the Division’s position that the social security number requirement is essential to the administration of the senior citizen and veteran with a disability exemption programs. Authorization to require the social security numbers of the applicant and each occupant is provided by §§ 39-3-205(2)(a)(I) and (III), C.R.S. Social security numbers obtained through the administration of these programs, or for other reasons, must remain confidential; they cannot be publicly displayed or otherwise made available to the general public, § 6-1-715, C.R.S.

Additionally, an assessor, the Property Tax Administrator, county treasurer, state treasurer and state auditor shall not provide anyone a listing of individuals who have applied for an exemption or any other information that would enable a person to easily assemble a mailing list of those who have applied for an exemption, § 39-3-205(4)(b), C.R.S.

Public Dissemination of Personal Information – Protected Persons and Election Workers

Pursuant to §§ 18-9-313(2.7) and 18-9-313.5(2)(a) C.R.S., it is unlawful for a person to knowingly make available on the internet personal information about either a protected person or an election worker, as well as their immediate family, if the dissemination of personal information poses an imminent and serious threat to the person’s safety or the safety of the their immediate family and the person making the information available on the internet knows or reasonably should know of the imminent or serious threat.

A protected person, as defined by §18-9-313(1)(n), C.R.S., means an educator, a code enforcement officer, a human services worker, a public health worker, a child representative, a health-care worker, a reproductive health-care services worker, an officer or agent of the State Bureau of Animal Protection, an animal control officer, an office of the Respondent Parents’ Counsel Staff member or contractor, a judge, a peace officer, a prosecutor, a public defender, or a public safety worker.

Immediate family, as defined in §§18-9-313(1)(f) and 18-9-313.5(1)(b), C.R.S., means a person’s spouse, child, or parent or any other person who lives in the same residence as the qualified person.

An exempt party, as defined in §§ 18-9-313(1)(c) and 18-9-313.5(1)(d), C.R.S., may access a record that includes information otherwise subject to redaction, pursuant to §§ 18-9-313(2.8)(b) or 18-9-313.5(3)(b), C.R.S., if the person seeking access to the record provides evidence and an affirmation under penalty of perjury that they are an exempt party.

The Division recommends that assessors consult the county attorney for guidance on how to best implement the provisions of these statutes. County assessors may wish to develop a standard form for qualified persons to request that their and/or their immediate family’s personal information be withheld from the county’s websites or any databases made available to the public.

Address Confidentiality Program for Victims of Domestic Violence

The Address Confidentiality Program was created to protect the confidentiality of the actual address of a relocated victim of domestic violence, a sexual offense or stalking and to prevent the victim’s assailants or potential assailants from finding the victim through public records, § 24-30-2104, C.R.S. The program establishes a substitute address for a program participant to be used by state and local government agencies whenever possible to permit agencies access to the participant’s actual address when appropriate; to establish a mail forwarding system for program participants; and to ensure that there is adequate funding to pay the program costs for all persons who apply for the program, § 24-30-2102(2), C.R.S.

Pursuant to § 24-30-2108(1), C.R.S., an address confidentiality participant is responsible for requesting a state or local government agency to use the participant’s substitute address. The request may be in writing and may include a valid address confidentiality program authorization card. It is unlawful for a person to knowingly make available on the internet personal information about a participant in the address confidentiality program, § 18-9-313(2.5), C.R.S.

Retention of Records

The state archivist is responsible for the administration of a program to conserve the public records of the state of Colorado and political subdivisions. Applicable statutes are found in the state archives and public records law, §§ 24-80-101 through 113, C.R.S.

The state archivist drafts a records retention and disposition plan for political subdivisions, § 24-80-102(3), C.R.S. Records maintained by county officials are subject to this plan. The plan indicates which office records are permanent and which are not permanent. Records considered not permanent are assigned a minimum retention period which is usually six years plus the current year. The minimum retention period schedule for the assessor’s records can be found in Addendum 1-C, Records Retention.

The schedule is a set of recommendations that were developed through the cooperation of the state archivist, the Division of Property Taxation, and county assessors. Records may be kept longer than recommended if the assessor determines that a longer retention period is necessary; however, records may not be destroyed sooner than allowed. Each year the state archivist will post on the State Archives website permission for the county assessor to destroy or dispose of specified items which are not permanent records. It is emphasized that the assessor may not destroy records unless authorized by the state archivist to do so. Additionally, the assessor should not destroy records that pertain to any pending case, claim, action, or audit even though permission has been granted by the archivist.

It is important for the assessor to establish a plan for record retention as well as a plan for destruction of records. Effective August 4, 2004, each public and private entity in the state that uses documents during the course of business that contain personal identifying information shall develop a policy for the destruction or proper disposal of paper documents containing personal identifying information such as a social security number; a personal identification number; a password; a pass code; an official state or government-issued driver’s license or identification card number; a government passport number; an employer, student or military identification number or a financial transaction device, §§ 6-1-713(1) and (2), C.R.S. A recommended retention and destruction schedule for senior citizen and veteran with a disability applications and related documents is provided in Addendum 1-C, Records Retention.

General guidelines are found in Addendum 1-C, Records Retention. Each assessor should periodically review the record retention and disposition plan. The assessor should document records destroyed, the means of disposition, and file with the annual letter of permission.

Oath of Office - Bond

When inaugurated into office, assessors subscribe to an oath or affirmation that pertains to the faithful performance of all duties of the office, § 30-10-801, C.R.S.

The elected assessor must acquire bond with two or more sufficient bondsmen at a minimum level of $6,000. In lieu of the bond, a county may purchase crime insurance coverage in an amount not less than $10,000 on behalf of the assessor to protect the people of the county from any malfeasance on the part of the assessor while in office, § 30-10-801(2), C.R.S. The bond assures that the duties are performed according to law and to the satisfaction of the board of county commissioners, § 30-10-801, C.R.S.

Appointment of Deputy

The county assessor may appoint a deputy, § 30-2-104(1)(a), C.R.S.

Legal Representation

Any county officer may request a written opinion on any question regarding the duties of his or her office. Upon the request of a board of county commissioners or city council, the district attorney may represent a county officer in the defense of any civil suit or civil proceeding brought against the officer if such action directly relates to the duties of the officer, § 20-1-105, C.R.S.

County Fiscal Policies

Among other duties, county commissioners are responsible for the financial position of the county. This includes preparation and maintenance of the county budget, expenditure approval, personnel classification and compensation plans, and insurance plans as found in part 1 of article 11 of title 30, C.R.S.

Budget and Warrant Expenditure Approval

Annually, each assessor makes appropriate, documented budget recommendations to the board of county commissioners for the operation of the office. The assessor’s request reflects reasonable and necessary expenses that will be incurred in the performance of statutory duties. The commissioners’ budget-making power is presumed to be a valid exercise of the powers granted by statute. The board of county commissioners is empowered to examine and settle all accounts of the receipts and expenses of the county. This means that every warrant of the assessor’s office is subject to the board’s approval, §§ 30-10-803 and 30-11-107(2)(a) and (b), C.R.S.

The Division of Property Taxation is available to help assessors determine workforce needs and subsequent budgetary requirements.

Forty-Hour Week

Under § 30-2-104, C.R.S., county commissioners may adopt classification and compensation plans for all county employees paid by the county. The plans are to include workweek formulas of not less than forty hours. Once the plan is accepted by an elected official, it becomes binding upon each employee in that office.

Assessor Compensation Plan

Each assessor is paid a salary that is set by the General Assembly. Each county is classified into one of six categories, and statutes define an assessor’s salary base for each category, §§ 30-2-102(1) and (2), C.R.S.

The salaries cannot be increased or decreased during the term of office to which the assessor has been elected or appointed, § 30-2-102(3)(e), C.R.S., except as provided in § 30-2-102(3)(f), C.R.S., which allows public officials in categories III, IV, V, and VI counties to elect to lower their salary by 50%. For additional information regarding the statutory duties of public officials, refer to Addendum 1-D, Public Officials.

With the passage of HB 16-1367, the categorization of counties was revised for the purpose of establishing the salaries of county officers whose terms of office begin on or after January 1, 2016. The following table illustrates the counties that are included in each category for this purpose pursuant to § 30-2-102(2.3)(a), C.R.S. 

Category I-A

• Adams
• Arapahoe
• Boulder
• Douglas
• El Paso
• Jefferson
• Larimer
• Pueblo
• Weld  

Category I-D

• Mesa

Category II-A

• Eagle
• Garfield
• La Plata
• Routt
• Summit

Category II-C

• Fremont
• Pitkin

Category III-A

• Chaffee
• Clear Creek
• Gunnison
• Moffat
• Montrose
• Morgan
• Park
• Rio Blanco
• San Miguel
• Teller

Category III-B

• Alamosa
• Archuleta
• Delta
• Gilpin
• Grand
• Logan

Category III-C

• Otero

Category III-D

• Las Animas
• Montezuma

Category IV-A

• Custer
• Elbert
• Ouray
• Prowers

Category IV-B

• Kit Carson
• Lake
• Washington

Category IV-C

• Huerfano
• Rio Grande
• Yuma

Category V-A

• Baca
• Conejos
• Costilla
• Lincoln
• Mineral
• Phillips
• San Juan

Category V-B

• Crowley
• Hinsdale
• Saguache

Category V-C

• Bent
• Dolores

Category V-D

• Cheyenne

Category VI-C

• Jackson
• Sedgwick

Category VI-D

• Kiowa

The General Assembly may move a county to any of the categories for which salaries are specified above to another category. Any movement within the categories can be made after due consideration has been given to the variations among the counties including population, the number of persons residing in unincorporated areas, assessed valuation and such other factors as may be relevant to reflect the variations in the workloads and responsibilities of county officers and the tax resources of the several counties, § 30-2-102(1.5)(b), C.R.S.

Prior to January 1, 2018, and prior to January 1 each two years thereafter, the Director of Research of the Legislative Council shall adjust the amount of each annual salary in each category specified above in accordance with the percentage change over the period in the United States Department of Labor, Bureau of Labor Statistics, Consumer Price Index for Denver-Aurora-Lakewood, all items, all urban consumers, or its successor index. The adjustments are to be posted on the General Assembly’s website.

Other Property Tax Administrative Agencies

Other agencies and boards may make decisions that affect various actions taken by the assessor. The duties of these boards and agencies are discussed below.

Board of Assessment Appeals

The major duty of the Board of Assessment Appeals (BAA) is to hear taxpayer appeals of decisions rendered by county boards of equalization, § 39-2-125(1)(c), C.R.S. Taxpayers who disagree with the county board’s decision may file an appeal with the BAA, district court, or request binding arbitration within thirty (30) days of the county board’s written decision. Arbitration decisions are final and not subject to review, §§ 39-8-108(4) and 108.5(3)(g), C.R.S. Each venue is a de novo hearing, which means that it is a completely new hearing of the matter, conducted as if the original hearing had not taken place. If a taxpayer is not heard at the county level within the statutory time periods, the taxpayer may appeal directly to the BAA, § 39-2-125(1)(e), C.R.S. See Chapter 5, Taxpayer Administrative Remedies, for additional information on the appeals process.

The BAA has other duties:

1.   Hears appeals from orders and decisions of the Property Tax Administrator, § 39-2-125(1)(b), C.R.S.
2.   Hears appeals on abatement petitions denied by the board of county commissioners. The appeals must be filed within thirty (30)        days of the commissioners’ written decision, § 39-2-125(1)(f), C.R.S.

The BAA may issue such orders as it deems necessary to determine facts and to carry out its decisions § 39-2-128, C.R.S. If a county does not comply with a BAA order, the Property Tax Administrator may request that the district court enforce such order, § 39-2-121, C.R.S.

Taxpayers may appeal decisions of the BAA to the court of appeals within forty-nine (49) days for judicial review, § 24-4-106(11), C.R.S. If the decision is against the respondent and the BAA recommends that the matter is of statewide concern, or if the decision results in a significant decrease in the total valuation of the county, the respondent may appeal to the Court of Appeals within forty-nine (49) days. If the BAA does not recommend its decision to be a matter of statewide concern or if the decision does not result in a significant decrease in the total valuation of the county, the respondent may petition the court of appeals within thirty (30) days of the decision for judicial review of such questions. In addition, if the decision of the BAA is against the respondent, the respondent may petition the Court of Appeals for judicial review of alleged procedural errors or errors of law within thirty (30) days of the decision, § 39-8-108(2), C.R.S. Decisions of the district court may be appealed to the court of appeals for judicial review within forty-nine (49) days, §§ 39-8-108(3) and 24-4-106(9), C.R.S.

State Board of Equalization

The State Board of Equalization (state board) has various duties concerning statewide administration of property tax laws and equalization of valuations of classes and subclasses of taxable property. The members of the state board include the governor, the speaker of the Colorado House of Representatives, the president of the Colorado Senate, and two members knowledgeable in property taxation, appointed by the Governor and confirmed by the Senate. The governor, speaker, and president may serve on the state board or may appoint a designee. Duties of the state board are found primarily in § 15, art. X, COLO. CONST., § 39-1-105.5, and article 9 of title 39, C.R.S.

1. The state board reviews the annual valuation for assessment study and orders reappraisals in counties found not to be in compliance, §§ 39-1-105.5 and 39-9-103(1) and (4), C.R.S. The annual study is conducted by the Director of Research of the Legislative Council, § 39-1-104(16), C.R.S. The study and resulting orders of reappraisal are the primary means of achieving statewide equalization of valuations.
2. The state board reviews county Abstracts of Assessment and the recommendations of the Property Tax Administrator, §§ 39-2-115(3) and 39-9-103(4), C.R.S.
   1. It may change actual values for a class or subclass of property in the year following an ordered reappraisal, § 39-9-104, C.R.S.
   2. It corrects obvious errors in any county abstract made by the assessor or Property Tax Administrator, § 39-9-104, C.R.S.
   3. It may order valuation changes of classes or subclasses of property which were changed by a county board of equalization, § 39-9-103(7), C.R.S.
   4. It certifies the abstract and any changes made by it to the assessor no later than December 20, § 39-9-105, C.R.S.
3. Upon written appeal, the state board reviews decisions of the Board of Assessment Appeals and may change decisions which affect classes or subclasses of property, § 39-9-103(5), C.R.S.
4. The state board also conducts hearings on complaints brought by the Property Tax Administrator either directly or by a tax levying authority or taxpayer. These include:
   1. Complaints alleging improper valuation or violation of property tax laws, §§ 39-2-111, 39-2-115(2), and 39-9-103(2), C.R.S.
   2. Complaints alleging dereliction of duty by a county assessor, § 39-9-103(6), C.R.S.
   3. Petitions for reappraisal, §§ 39-2-114 and 39-9-103(2), C.R.S.
5. The state board has supervision over the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes, § 39-9-106, C.R.S.
6. The state board reviews and approves or disapproves the Division’s manuals, appraisal procedures, and instructions after review by the Statutory Advisory Committee. If the state board does not act within thirty (30) days of receipt, the manuals, appraisal procedures, or instructions are automatically approved, §§ 39-2-109(1)(e) and 39-9-103(10)(b), C.R.S.

Statutory Advisory Committee

The Statutory Advisory Committee (SAC) to the Property Tax Administrator has the authority to review and make recommendations to the State Board of Equalization (state board) to approve or disapprove manuals, appraisal procedures, instructions, guidelines, forms, notices, records published, approved or prescribed before they are presented to the Legal Services Committee and published by the Administrator, § 39-2-129, et. seq., C.R.S.

With the consent of the senate, the governor appoints five members to SAC: One assessor and one non-assessor are appointed from counties of 75,000 or more population. One assessor and one non-assessor are appointed from counties of less than 75,000 population. One non-assessor is appointed from the western slope. The governor shall appoint one of the non-assessor members as chair of the advisory committee. Not more than three of the members can be from the same political party. The members serve a four-year term. Vacancies are filled by the governor for the remaining term.

The SAC meets quarterly; however, the chair may hold additional meetings when necessary. Three members are required to be present to conduct official business. All meetings are open to the public.

At least two weeks prior to the meeting the Division provides a notice of hearing. Assessors, industry representatives, and other interested parties may attend and make comments on any agenda item.

Property Tax Administrator

The Division of Property Taxation is directed by the Property Tax Administrator (Administrator) who is appointed by the State Board of Equalization for a five-year term. The Administrator has responsibilities over many aspects of property taxation. Some of these responsibilities are listed below.

1. Approves the form and size of all personal property declaration schedules, forms, and notices furnished or sent by assessors to owners of taxable property, the form for petitions for abatement or refund, the form of all field books, plat and block books, maps, and appraisal cards, and other forms and records used and maintained in the office of the assessor. Exclusive use shall be required by all assessors to ensure uniformity and promote equalization, §§ 39-2-109(1)(d) and 39-8-106(1), C.R.S.
2. Prepares and publishes manuals, appraisal procedures, and instructions concerning methods of appraising and valuing land, improvements, manufactured homes and personal property. The publications are to be reviewed by the Statutory Advisory Committee, approved by the state board and are subject to legislative review, §§ 39-2-109(1)(e) and 131, C.R.S.
   Assessors are required by statute and case law to use the instructions in valuing and assessing taxable property. In Huddleston (Property Tax Administrator) v. Grand County, 913 P.2d 15 (Colo. 1996), the Colorado Supreme Court recognized and affirmed the Property Tax Administrator’s broad authority to prepare manuals and procedures, as well as to require that the Colorado county assessors utilize these manuals and procedures to carry out their responsibilities pursuant to section 3 of article X of the Colorado Constitution.
3. Conducts public hearings affording 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 proposed changes to property tax materials prior to submitting those changes for review by the Statutory Advisory Committee, §§ 39-2-109(2) and 131, C.R.S.
4. Prepares and supplies to all assessors those forms required to be completed by them and filed with the Administrator, such as the Abstract of Assessment, § 39-2-109(1)(f), C.R.S.
5. Upon not less than ten (10) days’ prior notice, may call meetings of assessors at some designated place in the state; and upon reasonable notice, may call group or area meetings of two or more assessors, § 39-2-109(1)(g), C.R.S.
6. Examines complaints of taxpayers regarding improper appraisal or valuation practices of classes or subclasses of property, or that property tax laws have been violated. An assessor may be required to appear before the Administrator to determine whether the assessor has complied with statutes in appraising and valuing taxable property. The Administrator may use the complaint findings to petition the state board for a reappraisal in the county, §§ 39-2-111, 112 and 114, C.R.S.
7. Reviews each county’s Abstract of Assessment to ensure compliance with appraisal procedures. Any comments or recommendations are forwarded to the state board, §§ 39-2-115(2) and 39-5-124(2), C.R.S.
8. Files a complaint with the state board if it is found that the assessor has not valued property correctly. This may occur after examination of the abstract of assessment, § 39-2-115(2), C.R.S.
9. Reviews and approves or disapproves, in whole or in part, all tax abatements or refunds greater than $10,000 submitted by the board of county commissioners, §§ 39-1-113 and 39-2-116, C.R.S.
10. Receives a copy of the certification of levies from the board of county commissioners, § 39-1-111(2), C.R.S.
11. Provides an annual school for assessors and their staff. Statute requires the assessor to attend, § 39-2-110, C.R.S.
12. Values the property and plant of all state assessed companies doing business in the state, § 39-2-109(1)(a) and article 4 of title 39, C.R.S.
13. Examines, reviews, and approves or disapproves all applications claiming exemption of taxable property from general taxation pursuant to §§ 39-2-117, 39-3-101, and 106 through 116, C.R.S.
14. May appear as a party in interest in any proceeding before a court or other tribunal in which an abatement or refund of property taxes is sought or when a question bearing on statewide assessment policy is raised, § 39-2-113, C.R.S.
15. May issue subpoenas and compel attendance of witnesses and relevant records whenever a person may be lawfully questioned on matters pertaining to assessment practices. The Administrator’s orders are enforceable through the courts, §§ 39-2-120, 121, and 122, C.R.S.
16. May file a complaint with the state board whenever a county assessor is alleged to be derelict in assessment duties, §§ 39-2-111 and 39-9-103(6), C.R.S.
17. Prepares an annual report at the end of each calendar year which contains the aggregate value of each class and subclass of property in each county, the levies imposed, and revenues derived therefrom, § 39-2-119, C.R.S.
18. Participates in the estimation of projected assessed values when a qualifying operation desires to take advantage of ad valorem tax prepayments, § 39-1.5-104, C.R.S.
19. Assists and cooperates in the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes, § 39-2-109(1)(b), C.R.S.
20. Prepares and designs basic forms to be used by all assessors in the assessment of real property, § 39-2-109(1)(h), C.R.S.
21. Establishes guidelines to be used by assessors in their mapping programs, § 39-5-103.5, C.R.S.
22. The Administrator shall examine the reports of the senior and veteran exemptions provided by all county assessors’ each year and determine that applicants have met all legal requirements for claiming the exemption, § 39-3-207(2)(a)(I), C.R.S.
23. The Administrator shall examine all county tax warrants to ensure that no additional senior or veteran exemptions have been allowed since the administrator examined the reports previously and determines that any exemption previously denied was removed from the tax warrant. Administrator will cross-check the county treasurers reports prior to forwarding to the state treasurer for reimbursement, §§ 39-3-207(2)(b), (3), and (3.5), C.R.S.
24. The Administrator provides information to the Department of Revenue and the Department of Public Health and Environment to determine if any applicant does not meet the legal requirements for claiming the senior or veteran exemptions, §§ 39-3-205(4)(a)(III) and 39-3-207(3.7), C.RS.
25. The Administrator calculates the percentage increase or decrease in total valuation of business personal property in the state over the prior two property tax years. The percentage increase or decrease will be published on the Division of Property Taxes website, § 39-3-119.5(3)(b) C.R.S.
26. The Administrator reviews and confirms the total property tax revenues lost for each county, as reported by the county treasurer. If necessary, the amount will be rectified. The correct amount for each county will be forwarded to the state treasurer to enable the state treasurer to issue a reimbursement warrant to each county treasurer, § 39-3-119.5(3)(d) C.R.S.

Addendum 1-A, List of Assessors

Telephone numbers, office addresses, e-mail addresses, website addresses, as well as other Colorado Assessors’ Association (CAA) information is available on the Colorado Assessors’ Association website.

Addendum 1-B, Certification of Real Estate Appraisers

Regulations

In 1989, Congress enacted the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA). This law was necessary to resolve the huge national problem of the thousands of savings and loan institutions and banks that had failed or were in serious financial trouble. The provisions of FIRREA included:

•  Establishment of a federally chartered foundation to create uniform appraisal and certification standards for the industry.
•  Establishment of a federal inter-agency council to establish appraisal standards to protect federally sponsored agencies which buy   and guarantee loans and insure deposits.
•  Establishment of minimum education and experience levels for real estate appraisers.
•  Directives to the states to implement legislation creating state licensing boards for the regulation and discipline of appraisers. Each state’s legislation must conform to FIRREA.

These provisions have directly impacted Colorado county assessor appraiser employees. State legislation in 1990 created part 7 in article 61 of title 12, C.R.S. These statutes were recreated and reenacted in 2014, per SB 14-117. Section 12-10-606(4)(a), C.R.S., requires appraiser employees of the county assessor’s office, but not the county assessor, to be licensed or certified.

Colorado Board of Real Estate Appraisers (BOREA)

Colorado’s FIRREA legislation created the Colorado Board of Real Estate Appraisers (BOREA or Board) within the Division of Real Estate of the Department of Regulatory Agencies (DORA). Seven board members are appointed by the Governor, and confirmed by the state Senate. Board members serve staggered three-year terms. Beginning July 1, 1997, of the seven members, three shall be licensed or certified appraisers, one member shall have expertise in eminent domain matters; one member shall be a county assessor in office; one member shall be an officer or employee of a commercial bank experienced in real estate lending; one member shall be an officer or employee of an appraisal management company; and one shall be a member of the public at large not engaged in any of the businesses represented by the other members of the Board.

BOREA has the responsibility to promulgate rules and regulations for the implementation and administration of Colorado’s appraisal legislation. BOREA approves or disapproves all applications submitted for licensure in the state of Colorado. BOREA meets once a month. Contact the Division of Real Estate at 303-894-2166 prior to the meeting to confirm the meeting date and location.

Categories of Appraisers

There are four categories for licensure included in Colorado’s legislation. They include:

1. Licensed Ad Valorem Appraiser
2. Licensed Appraiser
3. Certified Residential Appraiser
4. Certified General Appraiser

The Ad Valorem Appraisal License has replaced the Registered Appraisal license. Effective July 1, 2013, “Licensed ad valorem appraisers licensed under this article are not regulated by the federal Real Estate Appraisal Reform Amendments”, Title XI of the federal “Financial Institutions Reform, Recovery, and Enforcement Act of 1989”, as amended, 12 U.S.C. secs. 3331 to 3351,” § 12-10-601, C.R.S. The Board shall transfer Registered Appraisers in the county assessors’ offices, as well as those in the Division of Property Taxation within the Department of Local Affairs as of July 1, 2013, to the category of Licensed Ad Valorem Appraiser. This transference of licensure is contingent upon the adherence to additional requirements imposed by the Board pursuant to § 12-10-604(1)(a), by December 31, 2015, as amended, § 12-10-606(1)(d), C.R.S.

Appraiser employees of any county assessor’s office who are employed to appraise real property must be licensed or certified within two years from the date of hire, § 12-10-619(2), C.R.S. A county assessor or an assessor’s office employee who is a Licensed Ad Valorem Appraiser may not perform real estate appraisals outside of his or her official duties, § 12-10-606(1)(c), C.R.S. Licensed or certified appraiser employees of any county assessor’s office are not required to hold errors and omissions insurance per § 12-10-608(1), C.R.S. Employees applying for the Ad Valorem Appraiser License are not subject to fingerprinting and background check requirements per § 12-10-606(6)(b), C.R.S. However, those holding any other level of license must still comply with those requirements.

BOREA has determined that nothing precludes an assessor’s employee from becoming licensed or certified at a level higher than Licensed Ad Valorem Appraiser;” however, § 12-10-619(2), C.R.S., requires the appraiser to obtain this license within two years of employment. Appraiser employees of the county assessors who are employed to appraise real property shall not be subject to disciplinary actions by BOREA on the grounds that they have performed appraisals beyond their level of competency when appraising real estate in fulfillment of their official duties. County assessors, if licensed or certified, shall not be subject to disciplinary actions by BOREA on the grounds that they have performed appraisals beyond their level of competency when appraising real estate in fulfillment of their official duties, pursuant to § 12-10-606(4)(b), C.R.S.

Licensure and Certification

Education Requirements for Initial License

All education requirements may be completed at any time prior to filing the application for licensure or certification. However, the education requirements must be completed when the application is filed.

Appraisal education and training courses must be taken from course providers that have been approved by the Colorado Board of Real Estate Appraisers.

The Division of Property Taxation is an approved course provider for courses necessary to obtain the Ad Valorem License.

Each applicant must complete, as part of the total education and training hour requirement for initial licensure or certification, at least 15 hours classroom coverage of the Uniform Standards of Professional Appraisal Practice (USPAP). All pre-licensing courses in appraisal ethics and USPAP must be approved by the Appraiser Qualifications Board of the Appraisal Foundation and taught by an instructor certified by the Appraiser Qualifications Board.

Applicants must take a series of appraisal education courses and training which build upon and augment previous appraisal courses. Courses which substantially repeat other course work in terms of content and level of instruction will not be accepted, at the discretion of BOREA.

Qualifying education classes for the initial license or upgraded licenses must be a minimum of fifteen hours and tested.

The education and state examination requirements for each level of licensure are listed as follows:

No college-level education is required. The applicant must have at least 150 creditable classroom hours of real property appraisal education as follows:

• Licensed Ad Valorem Appraiser
  Applicant must have at least 110 creditable classroom hours of real property appraisal education as follows:

  • Basic Appraisal Principles (no less than 30 hours)
  • Basic Appraisal Procedures (no less than 30 hours)
  • The 15-Hour National USPAP Course
  • Introduction to Ad Valorem Mass Appraisal (no less than 35 hours)
  • Licensed Ad Valorem Appraiser state examination

  If the appraiser was previously a Registered Appraiser, completion of the 35 hour Introduction to Ad Valorem Mass Appraisal is the only education requirement.

• Licensed Appraiser

  No college-level education is required. The applicant must have at least 150 creditable classroom hours of real property appraisal education as follows:

  • Basic Appraisal Principles (30 hours)
  • Basic Appraisal Procedures (30 hours)
  • The 15-Hour National USPAP Course
  • Residential Market Analysis and Highest and Best Use (15 hours)
  • Residential Appraiser Site Valuation and Cost Approach (15 hours)
  • Residential Sales Comparison and Income Approaches (30 hours)
  • Residential Report Writing and Case Studies (15 hours)
  • Licensed Real Property Appraiser state examination
     

• Certified Residential Appraiser

  An appraiser has 6 options to meet the education requirement, which are outlined in the tables below In addition, applicant must have at least 200 creditable classroom hours of real property appraisal education as follows:

  • Basic Appraisal Principles (30 hours)
  • Basic Appraisal Procedures (30 hours)
  • The 15-Hour National USPAP Course
  • Residential Market Analysis and Highest and Best Use (15 hours)
  • Residential Appraiser Site Valuation and Cost Approach (15 hours)
  • Residential Sales Comparison and Income Approaches (30 hours)
  • Residential Report Writing and Case Studies (15 hours)
  • Statistics, Modeling and Finance (15 hours)
  • Advanced Residential Application and Case Studies (15 hours)
  • Appraisal Subject Matter Electives (20 hours)
  • Certified Residential Appraiser state examination
     

  	College Level Education Requirement Options for Certified Residential
  Option #1	Bachelor’s Degree in any field of study
  Option #2	Associate’s Degree in a field of study related to: Business Administration Accounting Finance Economics; or Real Estate
  Option #3	Successful Completion of 30 semester hours of college-level courses that cover each of the following specific topic areas and hours: English Composition (3 hours) Microeconomics (3 hours) Macroeconomics (3 hours) Finance (3 hours) Algebra, Geometry, or Higher Math (3 hours) Statistics (3 hours) Computer Science (3 hours) Business Law or Real Estate Law (3 hours) Two elective courses in any of the above topics or in Accounting, Geography, Agricultural Economics, Business Management, or Real Estate (3 hours each)
  Option #4	Successful completion of at least 30 semester hours of College Level Examination Program ® (CLEP®) examinations (see equivalency table below)
  Option #5	Any combination of Option #3 and Option #4 that includes all of the topics identified in Option #3
  Option #6	No college-level education required. This option applies only to appraisers who have held a Licensed Residential credential for a minimum of five (5) years and have no record of any adverse, final, and non-appealable disciplinary action affecting the Licensed Residential appraiser’s legal eligibility to engage in appraisal practice within the five (4) years immediately preceding the date of application for a Certified Residential Credential.

  Equivalency Table

  CLEP Exams	CLEP Semester Hours Granted	Applicable College Courses
  College Algebra	3	Algebra, Geometry, Statistics, or higher mathematics
  College Composition	6	English Composition
  College Composition Modular	3	English Composition
  College Mathematics	6	Algebra, Geometry, Statistics, or higher mathematics
  Principles of Macroeconomics	3	Macroeconomics or Finance
  Principles of Microeconomics	3	Microeconomics or Finance
  Introductory Business Law	3	Business Law or Real Estate Law
  Information Systems	3	Computer Science

  
   

• Certified General Appraiser

  A Bachelor’s degree is required. In addition, the applicant must have at least 300 creditable classroom hours of real property appraisal education as follows:

  • Basic Appraisal Principles (30 hours)
  • Basic Appraisal Procedures (30 hours)
  • The 15-Hour National USPAP Course
  • General Appraiser Market Analysis and Highest and Best Use (30 hours)
  • Statistics, Modeling and Finance (15 hours)
  • General Appraiser Sales Comparison Approach (30 hours)
  • General Appraiser Site Valuation and Cost Approach (30 hours)
  • General Appraiser Income Approach (60 hours)
  • General Appraiser Report Writing and Case Studies (30 hours)
  • Appraisal Subject Matter Electives (30 hours)
  • Certified General Appraiser state examination

Each applicant must provide a signed statement attesting to the successful completion of the required hours of appraisal education and training. BOREA reserves the right to require an applicant to provide additional documentary evidence of completion of appropriate course work.

It is important that all qualifying education hours be completed prior to filing an application with the Colorado Board of Real Estate Appraisers.

Continuing Education Requirements

The continuing education requirement for Colorado appraisers, at all levels, is a total of twenty-eight (28) hours, which must be completed in the two years prior to the expiration date of his or her license. Continuing education programs must be at least two hours in length and may cover a wide range of appraisal related topics.

The twenty-eight (28) hours for continuing education must include a 7-Hour National USPAP Update Course that has been approved by the Appraiser Qualifications Board of the Appraisal Foundation and taught by an instructor certified by the Appraiser Qualifications Board. Each renewal applicant must complete the course every other year.

Licensees should always ask if there is an examination for the education program provided. The Division of Property Taxation, as a course provider, requires all students to take examinations at the end of four or five-day courses. Any time an examination is taken, a passing grade must be achieved in order for the student to gain any type of credit for the course or workshop. Examinations are not given for one-day workshops since these may be taken only to satisfy continuing education requirements. Teaching of continuing appraisal education courses and programs shall constitute successful completion.

The Division of Property Taxation is maintaining a database of course attendees so that transcripts of all courses and workshops offered through its education program are available. IAAO course transcripts and grades are provided through IAAO at the following address:

IAAO Headquarters
314 West 10th Street
Kansas City, MO 64105-1616
IAAO Website
Email: info@iaao.org
Phone: 800-616-4226
Fax: 816-701-8149

Licensees should maintain their own records of qualifying and continuing education since the Board may require each licensee to prove he or she has met any and all education requirements.

The Colorado Board of Real Estate Appraisers may consider alternatives to continuing appraisal education programs and courses such as teaching, authorship of textbooks or articles, educational programs development or similar activities. Licensees desiring continuing appraisal education credit for alternative activities must petition BOREA for approval on a form provided by BOREA.

A licensee may be placed on an inactive status if the continuing education requirements have not been met to renew a license. The license may be activated if the licensee submits written certification of compliance with the required number of continuing education hours as determined by the Appraiser Qualifications Board of the Appraisal Foundation or its successor organization. The holder of an inactive license shall not perform an appraisal or appraisal management duties, § 12-10-610(3)(b), C.R.S.

“No revocation, suspension, annulment, limitation, or modification of a license by any agency shall be lawful unless, before institution of agency proceedings therefore, the agency has given the licensee notice in writing of objective facts or conduct established upon a full investigation that may warrant such action and afforded the licensee opportunity to submit written data, views, and arguments with respect to the facts or conduct and, except in cases of deliberate and willful violation or of substantial danger to public health and safety, given the licensee a reasonable opportunity to comply with all lawful requirements. “Full investigation” means a reasonable ascertainment of the underlying facts on which the agency action is based,” § 24-4-104(3)(a), C.R.S.

A person who fails to renew his or her license, or certificate before the applicable renewal date may have it reinstated if the person does any one of the following, § 12-10-610(1)(b), C.R.S.

• Makes proper application, within thirty-one days after the date of expiration, by payment of the regular renewal fee; or
• If proper application is made more than thirty-one days, but within one year, after the date of expiration, by payment of the regular renewal fee and payment of a reinstatement fee equal to one-third the regular renewal fee; or
• If proper application is made more than one year, but within two years, after the date of expiration, by payment of the regular renewal fee and payment of a reinstatement fee equal to two-thirds the regular three-year renewal fee.

At the time of renewal or reinstatement, licensed or certified appraisers and each person or individual who owns more than ten percent of an appraisal management company shall submit a set of fingerprints to the Colorado Bureau of Investigation for the purpose of conducting a state and national fingerprint–based criminal history record check utilizing records of the Colorado Bureau of Investigation and the Federal Bureau of Investigation, if the person has not previously done so for issuance of a license, or certification by the Board. Each person submitting a set of fingerprints shall pay the fee established by the Colorado Bureau of Investigation for conducting the fingerprint-based criminal history record check of the Bureau. The Bureau shall forward the results to the Board. The Board may require a name-based criminal history record check for an applicant who has twice submitted to a fingerprint-based criminal history record check and whose fingerprints are unclassifiable. The Board may refuse to renew or reinstate a license or certification based on the outcome of the criminal history record check, § 12-10-610(4), C.R.S.

Appraisal Experience Requirements

The Board of Real Estate Appraisers has defined appraisal experience as specified numbers of hours of appraisal activity, accumulated across specified periods of time, depending on the level of license.

The following areas of appraisal activity may constitute potentially acceptable evidence of appraisal experience:

• Fee and staff appraisal
• Ad valorem tax appraisal
• Review appraisal
• Appraisal analysis
• Real estate counseling
• Highest and best use analysis
• Feasibility analysis/study
• Such other experience as BOREA may accept upon petition by the applicant on a form provided by BOREA.

The experience requirements for each level of licensure are:

• Licensed Ad Valorem Appraiser
  No experience needed.
• Licensed Appraiser
  At least 1,000 hours of acceptable real property appraisal experience gained over a period of not less than 6 months.
• Certified Residential Appraiser
  At least 1,500 hours of acceptable real property appraisal experience, gained over a period of not less than 12 months.
• Certified General Appraiser
  At least 3,000 hours of acceptable real property appraisal experience, gained over a period of not less than 18 months, and shall include at least 1,500 hours in the appraisal of non-residential properties.

BOREA reserves the right to verify an applicant’s or licensee’s evidence of appraisal experience by such means as it deems necessary, including, but not limited to requiring the following:

1. Submission of a detailed log of appraisal activity
2. Submission of appraisal reports, files or file memoranda
3. Employer affidavits or interviews
4. Client affidavits or interviews, and
5. Submission of appropriate business records

Examination Procedures

The Appraisal Standards Board has developed the examinations for Colorado. A Colorado Department of Regulatory Agencies Letter of Exam Eligibility must be presented at the testing center in order to take the Licensed Real Property Appraiser exam, Certified Residential Appraiser exam or Certified General Appraiser exam. Applicants will submit their licensing application with all completed education and experience to DORA in order to get the Letter of Exam Eligibility. Licensed Ad Valorem applicants do not need a Letter of Exam Eligibility to take the test. These applicants should take the test and submit their passing score with their application.

PSI Examination Services will continue to administer the Real Estate Broker and Appraiser licensing examinations for the State of Colorado. Available exam times and locations are available online. It is important to note that each exam may have different exam sites.

The examination fee schedule is available on the PSI Exams online website. Visit the PSI Exams web page to find the most up-to-date information on the fee associated with your exam. Please be aware that the registration fees are not refundable or transferable.

The method of payment is dependent upon how the registration is made. Please visit the PSI Exams online website for details.

Examinations may be scheduled via the mail, telephone, internet or fax.

PSI Examination Services
3210 East Tropicana
Las Vegas, NV 89121
Website: PSI Exams online website
Phone: 800-733-9267

The test dates, times, and locations are listed on PSI’s website. The applicant must request one of the exams available according to the level of licensure for which application is made.

• Colorado Licensed Ad Valorem Appraiser
  • 110 Classroom Hours of Real Property Appraisal and Mass Appraisal Education
  • 0 Hours of Real Property Appraisal and Mass Appraisal Experience
  • 100 scored questions
  • In order to pass the examination, you must get 75 questions correct.
  • Time allowed: 3 hours
• Colorado Licensed Appraiser
  • 150 Classroom Hours of Real Property Appraisal Education
  • 1,000 Hours of Real Property Appraisal Experience
  • 110 scored questions
  • In order to pass the examination, you must achieve a minimum scaled score of 75. It is important to note that a scaled score of 75 is not a percentage score or the actual number of items needed to be answered correctly to pass the examination; those numbers will vary from examination to examination, based on the difficulty level of the items in any particular examination.
  • Weighted to the Sales Comparison Approach
  • Time allowed: 4 hours
• Colorado Certified Residential Appraiser
  • 200 Classroom Hours of Real Property Appraisal Education
  • 1,500 Hours of Real Property Appraisal Experience
  • 110 scored questions
  • In order to pass the examination, you must achieve a minimum scaled score of 75. It is important to note that a scaled score of 75 is not a percentage score or the actual number of items needed to be answered correctly to pass the examination; those numbers will vary from examination to examination, based on the difficulty level of the items in any particular examination.
  • Weighted to the Sales Comparison Approach
  • Time allowed: 4 hours
• Colorado Certified General Appraiser
  • 300 Classroom Hours of Real Property Appraisal Education
  • 3,000 Hours of Real Property Appraisal Experience
  • 110 scored questions
  • In order to pass the examination, you must achieve a minimum scaled score of 75. It is important to note that a scaled score of 75 is not a percentage score or the actual number of items needed to be answered correctly to pass the examination; those numbers will vary from examination to examination, based on the difficulty level of the items in any particular examination.
  • Weighted to the Income Approach
  • Time allowed: 6 hours

The applicant should be sure to request the correct examination and confirm both the site where the exam will be taken and the date of the examination. The applicant should also write down all information given by the testing service.

Examinees may use non-alpha-programmable financial calculators. All calculators must be cleared before entering the examination room and at the conclusion of the examination. Each examinee is required to bring the calculator’s instruction manual to assist the test proctor in ensuring that the calculator has been cleared. In addition, the Division recommends examinees bring the PSI Candidate Information Bulletin found on the PSI website when registering for the exam to the testing center to confirm the calculator is allowed. Solar calculators will not work due to lighting conditions of the examination room.

Exam results are valid for two years from the date of successful completion of the exam. The applicant will submit his or her passing score to the Colorado Department of Regulatory Agencies to complete their license application submission. Applicants for Licensed Ad Valorem Appraiser may submit their test score with their license application. Failure to file a complete application within the two-year period will result in the examination grade being void.

BOREA reserves the right to refuse any application based on lack of appropriate appraisal education or experience. However, the applicant has the right to appeal these decisions.

All correspondence and issues pertaining to licensing and certification should be addressed to the:

Division of Real Estate
1560 Broadway, Suite 925
Denver, Colorado 80202
Colorado Board of Real Estate Appraisers Website
Phone: 303-894-2166

Addendum 1-C, Records Retention

Applicable Statutes

Archival procedures are addressed in State Archives and Public Records Law - Sections 24-80-101 through 113, C.R.S. During the 2010 legislative session, § 24-80-101(10), C.R.S., was amended to include state agencies in those that are subject to fees. The current Colorado State Archives Fee Schedule appears at the end of this section.

Establishment of Guidelines

Each state agency is required to establish and maintain a records management program as well as designate a records liaison officer to review its policies and procedures. The officer shall establish both an inventory as well as a retention and disposition schedule of records for the agency. They will assist the State Archivist by providing them with information such as the number of records stored, amount of storage space used and cost of storage. The officer will also ensure that there is adequate security, public access and proper storage of the agency’s records, § 24-80-102.7, C.R.S.

Purpose of Guidelines

Personnel in an assessor’s office work with a large variety of documents and other records. Many of these records must be retained by the assessor’s office for a minimum number of years. At the end of the retention period, authorization must be obtained from the state archivist before the documents can be destroyed.

The minimum retention period schedule for assessor’s office documents begins later in this addendum. The retention periods listed are recommendations developed over the years by the state archivist, with the cooperation of the Division of Property Taxation and county assessors. In the event that a minimum retention period listed in the schedule conflicts with a legal requirement, the legal requirement shall supersede the schedule and the record must be kept as long as indicated in statute.

These guidelines have been prepared to implement the provisions of State Archives and Public Records Law, § 24-80-102(3), C.R.S., and to provide guidance to assessors in establishing a records retention and disposition plan. It is emphasized that the minimum retention periods listed in the schedule are to be interpreted as recommendations and not as authorization to retain or dispose of any records. Records may be kept longer than recommended if the assessor determines that a longer retention period is necessary; however, records may not be destroyed sooner than allowed.

Statutory Requirements for Record Keeping

Records containing ownership, legal description, and value of each parcel in the county are required by statute to be maintained by the assessor’s office. Additional records, such as appraisal records, are to be maintained as permanent records; others are kept as back-up documentation, such as address changes, determination of values, agricultural classification, income approach data, and protest information. It is important for the assessor to understand which records need to be kept on a permanent basis and which records can be destroyed after a certain period of time.

Custody of Public Records

Public records are public property. As such, public records should always remain in the custody and control of the office that created them or received them pursuant to law, or they should be destroyed. They should not be placed in the custody of private or semi-private institutions or individuals.

Need for a Plan

It is important for the assessor to establish a plan for records retention as well as a plan for destruction of records. Records considered not to be permanent are assigned a minimum retention period which is usually six years plus the current year § 24-80-102(3), C.R.S. Each assessor should periodically review the records retention and disposition plan drafted by the state archivist. The assessor should document records destroyed, the means of disposition, and file the documentation with permission granted by the state archivist on the State Archives website. Again, the assessor may keep records longer than recommended if desired; however, records may not be destroyed sooner than allowed by the state archivist.

Section 6-1-713, C.R.S., requires the assessor to develop a policy for the destruction or proper disposal of paper documents containing personal identifying information, including social security numbers. As such, a retention and destruction schedule for senior citizen and veteran with a disability exemption applications and related documents containing social security numbers is included in Retention Schedule below.

Methods of Destruction

After permission has been granted by the state archivist, and met the minimum retention period, records should be destroyed by one of the following methods to ensure that the identity of the record is destroyed to prevent unauthorized use:

• Shredding
• Recycling
• Burning (where authorized); and
• Burial in a landfill provided the paper is buried a minimum of three (3) feet below the surface.

It is recommended that a log be kept of the date(s) when records were destroyed including the types of documents (e.g., NOVs) and the years or range of years destroyed (e.g., 1990-2002). The log should also include electronic formats to reflect when the data/record information was deleted from the information technology system.

Be careful!! Records destroyed inadvertently are difficult to reconstruct.

Disposal of Records

The disposal of records should be documented in some permanent manner such as a notarized memorandum of disposal signed by the assessor. This documentation should include a description and quantity of each type of record or form destroyed including pertinent dates covered by the records or forms, and the date the destruction was completed.

Disposal When Microfilmed or Otherwise Reproduced

Many county assessors are adopting the practice of microfilming and/or scanning records, and either destroying the originals or storing them off-site or transferring them to the custody of the State Archivist for permanent preservation and administration.

Section 24-80-107, C.R.S., allows any public officer to photograph, microphotograph or reproduce on film any or all records kept by him. Such photographic film shall comply with the minimum standards of quality approved for permanent photographic records by the National Bureau of Standards as long as the device used to reproduce the records is one which accurately reproduces the original in all details. Such photographs, microphotographs, or photographic film are deemed to be original records for all purposes, including introduction in evidence in all courts or administrative agencies. A transcript, exemplification, or certified copy shall be deemed to be a transcript, exemplification, or certified copy of the original.

Whenever the necessary requirements are met pursuant to § 24-80-107, C.R.S., the public officer can have the original records disposed of according to methods prescribed by §§ 24-80-103 to 24-80-106, C.R.S.

As a general rule, originals of permanent records or other valuable documents that have been microfilmed or scanned should be carefully reviewed before any record is destroyed. Certain records may be disposed of after microfilming or scanning; however, it is the policy of the state archivist that records prior to 1900 always be retained because of their historical value. Always remember, if the original record is destroyed it cannot be replaced and an electronic copy is only as good as the technology available to access the copy.

Liability of the Custodian

When records have been destroyed or otherwise disposed of (transferred to the state archivist) under proper authorization, any liability that the assessor might incur for such destruction or other disposal shall cease.

Reservations to the Plan

The state archivist and the attorney general reserve the right to change or amend any plans developed from these guidelines at any time. No record shall be destroyed without the authorization of the state archivist and no record so authorized shall be destroyed so long as it pertains to any pending case, claim, action, or audit.

Further Information

For further information regarding the preservation and disposition of assessment records, please consult the Financial Management Manual for Colorado Local Governments, Records Management chapter.

For professional and technical services, and destruction authorization, the custodian of the records should contact the state archivist at:

State Archivist
Division of State Archives and Public Records
1313 Sherman Street, Room 120
Denver, CO 80203-2274
State Archivist Website
Phone: 303-866-2358

Retention Schedule

Colorado State Archives Fee Schedule

The Colorado State Archives Fee Schedule is available online.

Addendum 1-D, Public Officials

Statutory Citations

Ethical Actions of Public Servants

This section is a compilation of citations from Colorado Revised Statutes (C.R.S.), which relates to the ethics of public servants’ actions.

Assessment Districts and Deputies

This section is a compilation of citations from Colorado Revised Statutes (C.R.S.), and the Colorado Constitution, related to the vacancy of an assessor’s office.

Recall of Elected Officials

This section is a compilation of citations from Colorado Revised Statutes (C.R.S.) related to the recall of elected officials.

Other Fees Certified to the Treasurer

This section is a compilation of citations from Colorado Revised Statutes (C.R.S.) related to the collection of other fees certified to the county treasurer.

Assessor Accountability

This section is a compilation of citations from Colorado Revised Statutes (C.R.S.) related to the reporting requirements/guidelines for fees and the penalties associated with each when violated.