Chapter 2 - Assessment Operations

Introduction

This  chapter is intended to illustrate the general workflow of the assessor’s office, and provide an overview of the duties that the assessor’s staff must accomplish on an annual basis. The first section of this chapter, entitled Nondate-Specific Statutory Duties, reflects tasks that must be accomplished daily or intermittently throughout the year. The remainder of this chapter is devoted to a monthly breakdown of tasks associated with statutory deadlines and recommended nondate-specific statutory tasks. Detailed procedures for accomplishing many duties are shown in Chapter 3, Specific Assessment Procedures. 

Areas of responsibility were divided among the following three teams:

• Management Team: Assessor and top-level supervisors.
• Administration Team: Staff assigned to perform administrative duties such as transferring ownership, mapping, certifying values, completing the abstract, maintaining the assessment roll, etc.
• Appraisal Team: Staff assigned to perform real and personal property appraisal duties such as data gathering, appraising, data analysis, and building appraisal models, as well as supporting the values for protest and appeal hearings.

The procedures detailed in this chapter are based on the standard protest and appeal period, and should be reviewed and modified as necessary for each office depending upon the county’s parcel count, staff size, computer system and mapping capabilities, geographic location, etc.

Nondate-Specific Statutory Duties

Many duties must be accomplished before statutory deadlines or requirements can be met. This section deals with duties that are not tied to a specific deadline, but must be completed at various times throughout the year.

Management Team Tasks

• Monitor completion of duties detailed for the Administration and Appraisal Teams, review status of each and reassign or redefine priorities as necessary.
• Manage personnel issues.
• Review status of budget regularly.

Administration Team Tasks

• Process recorded title conveyance documents. Copies of conveyance documents that transfer commercial and industrial property should be routed to the individual(s) responsible for personal property records. (Refer to Title Conveyance in Chapter 3, Specific Assessment Procedures.)

• Sales Confirmation:

  Review Real Property Transfer Declarations (TD-1000s) filed with deeds bearing a documentary fee and Manufactured Home Transfer Declarations (MHTD) filed with title applications.

  Send penalty notifications to grantees of deeds filed with incomplete or missing TD-1000s.

  Send penalty notifications to buyers of titled manufactured homes who have not submitted or have not completed MHTDs.

  Enter sales information from TD-1000s and MHTDs into sales database.

  Code sales with the appropriate valid or invalid sales code. (Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 3, Sales Confirmation and Stratification.)

  Enter the appropriate invalid sales codes for deeds that are exempt from the documentary fee. (Refer to ARL Volume 3, REAL PROPERTY VALUATION MANUAL, Chapter 3, Sales Confirmation and Stratification.)

• Process annexations, disconnections, inclusions and exclusions. (Refer to Boundary Changes for Taxing Entity in Chapter 3, Specific Assessment Procedures.)
• Process subdivision, re-subdivision, townhome, condominium, and planned unit development plats. (Refer to Processing Plats, Chapter 3, Specific Assessment Procedures.)
• Generate and review reports for data control; verify large changes in value. (Refer to Data Control Measures in Chapter 3, Specific Assessment Procedures.)
• Process abatement and refund petitions. (Refer to Abatements in Chapter 3, Specific Assessment Procedures.)
• Process changes of address.
• Prepare ownership lists for special district elections. (Refer to Special District Elections – Property Owners List in Chapter 3, Specific Assessment Procedures.)
• Update assessment maps by timely processing parcel and taxing entity boundary changes. (Refer to Mapping in Chapter 3, Specific Assessment Procedures and Chapter 14, Assessment Mapping and Parcel Identification.)
• Track and code changes when property goes from taxable to exempt or from exempt to taxable.

• Process real property value prorations for:

  Changes in taxable status
  Movement of titled manufactured homes into or out of the state
  Destruction of improvements
  (Refer to Chapter 4, Assessment Math.)

• Process Special Notices of Valuation for omitted property, titled manufactured homes moving into the county from out of state, and property that changed taxable status due to a forfeiture or revocation of tax exempt status or termination of a lease by the state, a political subdivision, or a state supported institution of higher education. (Refer to Circumstances Requiring a Special NOV and Procedures for Issuing a Special NOV in Chapter 3, Specific Assessment Procedures.)

  NOTE: When exempt property is sold, the tax exempt status is revoked upon deed recordation. For example, if exempt property owned by the ABC Church is deeded to the XYZ Church, the tax exempt status of the property is lost until such time as the XYZ Church applies for exemption, even if the XYZ Church has other property in the county that is exempt. The Division recommends sending a blank application for exemption along with the Special Notice of Valuation to the new owner. A copy of the deed should be sent to the Division’s Exemption section.

• All fees collected by the assessor’s office shall be deposited with the treasurer’s office each month, § 30-1-112(1), C.R.S. Possible sources of revenue include personal property filing extension fees, § 39-5-116(1), C.R.S., or copy fees § 24-72-205(5), C.R.S. A full, true, and accurate accounting of the fees collected shall be entered into a ledger book each day, § 30-1-113, C.R.S. Any assessor who fails to make monthly deposits and/or maintain accurate records may be found guilty of a misdemeanor, and if convicted, may be removed from office, § 30-1-117, C.R.S. Review the statutes shown above and §§ 30-1-108 to 111, 30-1-114, and 30-1-116 to 117, C.R.S.
• Track and process leases and rental agreements submitted by the state, a political subdivision, or a state-supported institution of higher education that create an exemption under § 39-3-124(1)(b), C.R.S. (Refer to Real Property Leased to the State or Political Subdivision in Chapter 10, Exemptions.) The lessee is required to file a copy of the lease or rental agreement with the assessor’s office. The assessor must send a notice to the landlord acknowledging receipt of the lease or rental agreement. The notice must identify the property, the property address, and the parties to the lease or rental agreement, § 39-3-124(1)(b), C.R.S.

Appraisal Team Tasks

Real Property

• Discover, classify, list and value omitted property. (Refer to Omitted Property and Procedures for Issuing a Special NOV in Chapter 3, Specific Assessment Procedures.
• Review TD-1000 declarations and MHTDs, note any declarations that require confirmation, and code transactions for sales lists. Mail supplementary sales confirmation letters and agricultural classification questionnaires as necessary. (Refer to ARL Volume 3, Real Property Valuation Manual, Chapter 3, Sales Confirmation and Stratification, and Chapter 5, Valuation of Agricultural Land, for examples of letters and questionnaires.)
• Review returned supplementary sales confirmation letters, agricultural classification questionnaires, and begin analysis for market adjustments and depreciation, and code transactions accordingly.
• Make changes in use as required from agricultural land underlying a residential improvement to two acres or less of such land that becomes non-integral to the agricultural operation, per §§ 39-1-102(1.6)(a)(I)(A) or (B) and 39-1-102(14.4)(a), C.R.S
• Review neighborhoods and economic areas, and make adjustments as necessary.
• Review sales for time trend analysis.
• Physically inspect as many sold properties as feasible within 30 days of the date of sale.

• Review building permits and assign field inspections for new construction to the appropriate appraiser.

  NOTE: Consult sales maps to identify sold properties and new construction that is located in the same area. When possible, all onsite inspection tasks should be completed during the same inspection.

• Conduct physical inspections of real property according to audit work schedule. (Refer to Physical Inspection of Real Property – Guidelines in Chapter 3, Specific Assessment Procedures. Also refer to Chapter 8, Assessment Planning Guidelines.)
• Prior to May 1 of the intervening year, review revaluations to ensure they meet one of the three allowable criteria: (1) to correct a clerical error or supply a clerical omission; (2) to adjust for an unusual condition as found in § 39-1-104(11)(b)(I), C.R.S.; or (3) to correct an incorrect value per Thibodeau v. Denver County Board of Commissioners, 2018 COA 124 428 P.3d 706.

• Verify that new structures, remodels, additions, and destroyed residential improvements are inspected, valued, classified according to use, listed on the assessment roll, tracked for abstract and certification purposes, and flagged for review of associated new personal property.

  NOTE: 1) When possible, all onsite inspection tasks should be completed during the same inspection. 2) When residential improvements are destroyed, demolished, or relocated as a result of a natural cause on or after January 1, 2010, the land associate with the residential improvements shall remain classified as residential for the year of destruction and two subsequent tax years. See § 39-1-102(14.4)(b), C.R.S.

Personal Property

• Inspect rotary drilling rigs.
• Conduct physical and desk audits of personal property in accordance with the county personal property audit plan. (Refer to Chapter 8, Assessment Planning Guidelines. Also refer to ARL Volume 5, Personal Property Valuation Manual, Addendum 5-A, Audit Standards.)
• Conduct research to identify new businesses and physically inspect new businesses. Twice per year, the assessor may request identifying information from owners and agents (property management companies, lodging companies, and listing services) advertising furnished residential properties for rent, § 39-5-108.5, C.R.S.
• Collaborate with real property appraisers to discover new personal property that may be associated with newly constructed or remodeled real property.
• Regularly review returned TD-1000 forms for declared personal property valuations.
• Coordinate with management team to report estimated quantities of Declaration forms and Notice of Valuation forms needed.

Oil and Gas Production

• Compare oil and gas production reported on declaration schedules with the Petroleum Information production report (Form 7) and the Oil and Gas Conservation Commission report (Form 8). (Refer to Oil and Gas General Audit Procedures in ARL Volume 3, Real Property Valuation Manual, Chapter 6, Valuation of Natural Resources.)

January – Statutory Deadlines and Duties

Assessment Date/Tax Lien Attaches

Property is assessed according to its taxable status, use, and condition on the assessment date. The tax lien attaches, and all property (taxable and exempt) located in the county on January 1, is listed on the assessment roll for the current year.

Beginning of County Fiscal Year

Colorado counties’ fiscal years run from January 1 through December 31. In other words, the current year’s budgeted funds become available on January 1. However, if funds were committed to pay for items and services before December 31 of the previous year, but the items, services or bill(s) were not received until January of the following year, the bill(s) must be paid from the previous year’s budget.

The unexpended balance of the assessor’s budget as of December 31 does not accrue to the assessor’s budget for the following fiscal year. Any unexpended balances revert back to the county’s general fund and may be used to fund other county services.

Management Team Tasks

• Ensure that funds committed in the previous fiscal year are expended by January 31.
• Conduct current year performance evaluation plans for employees, review job descriptions and work plans, and update as necessary. If performance evaluations are conducted on employees’ anniversaries, prepare a schedule for the year.
• Chart appraisal license expiration dates for employees to ensure timely renewal, and to aid in budgeting for continuing education and license renewal fees.
• Chart National USPAP Update course completion dates, as the course is required every other year.
• Compile all approved contracts from external service providers, including: printing and mailing vendors, software vendors, consultants, MLS subscriptions and other data providers.
• Chart approved pay raise dates and leave accruals.
• Complete certification of values forms (DLG57) for each entity. Mail certification of values forms to cities, counties, and special districts to the Division of Local Government by January 3, for 2024 only. Mail certification of values forms for school districts to the Department of Education by January 3, for 2024 only.

Calculate the Estimated Aggregate Value of Exempt Business Personal Property

Beginning with the 2022 tax year, assessors must calculate the aggregate value of exempt business personal property for the county and each local governmental entity. This total is calculated by multiplying the applicable baseline exemption amount by the growth factor published by the Property Tax Administrator.

Declaration Schedules Mailed

By statute, declaration schedules are to be mailed as soon after January 1 as possible. Each year, the Division of Property Taxation develops and disseminates the approved declaration schedule forms to be used by property owners to report taxable personal property, oil and gas production, and mine production. (Refer to ARL Volume 5, Personal Property Valuation Manual.)

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Verify that adequate quantities of Declaration Schedules (DS 056, DS 058, DS 060, DS 155, DS 618, DS 628, DS 648, DS 654, DS 656, and DS 658) are in stock. Orders are placed in late September and early October of the previous year.

Administration Team Tasks

• Obtain adequate postage to mail declaration schedules.
• Add new accounts to assessment roll.
• Input personal property account address changes.
• Prepare declaration schedules for mailing (print, fold, staple, sort).

Appraisal Team Tasks

• Process Declaration Schedules as received. (Refer to Processing Declarations in Chapter 3, Specific Assessment Procedures.)

Vacant Land Questionnaires Mailed

By statute, two copies of the Vacant Land Questionnaire are to be mailed to land developers as soon after January 1 as possible. The deadline for filing the completed questionnaires with the assessor is March 20. The completed questionnaires provide the information required to properly apply vacant land present worth procedures. (Refer to ARL Volume 3, Real Property Valuation Manual, Chapter 7, Special Issues in Valuation.)

Management Team Tasks

• Monitor completion of tasks detailed for the Appraisal Team, review the status of each task, and reassign or redefine priorities as necessary.

Appraisal Team Tasks

• Review current mailing list of land developers who should receive the Vacant Land Questionnaire, add any new developers, and verify addresses as needed.
• Determine the number of Vacant Land Questionnaires required, and order an adequate supply of the most current form. The questionnaire is developed by the Division, and can either be photocopied or produced by a printing company.
• Prepare the questionnaires for mailing (print labels, fold, sort).

BOCC Certifies Levies and Levies Taxes

No later than January 17, the county commissioners must levy against the assessed value of all taxable property located in the county on the assessment date.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Check the certified levies for accuracy.

Administration Team Tasks

• Verify that any new tax areas have been entered into the computer system.
• Enter levies into computer system.

Senior and Veteran Exemption Data

Not later than January 24, assessor submits senior and veteran exemption data to the Administrator for review of any previously denied exemption. (Refer to Senior Citizen and Veteran with a Disability Exemption in Chapter 3, Specific Assessment Procedures.)

Management Team Tasks

• Coordinate data submission with computer vendor or information technology staff.
• Verify that the required data is submitted in a correct format by the deadline.
• Verify that all changes to the data are complete and finalized before filing.

Administrative Team Tasks

• Finalize any permitted changes to the data before the upload deadline (e.g. parcel splits or combinations, changes to taxes exempted or values, or last minute removals).

Tax Warrant

The assessor delivers the tax warrant to the treasurer no later than January 24. (Refer to Chapter 7, Abstract, Certification, and Tax Warrant.)

Management Team Tasks

• Monitor completion of tasks detailed for the Administrative Team, review the status of each task, and reassign or redefine priorities as necessary.
• Certify the tax warrant to the county treasurer. (Refer to Chapter 7, Abstract, Certification, and Tax Warrant.)

Administrative Team Tasks

• Before the assessor certifies the tax warrant to the treasurer, verify the accuracy of the following items:
  • Mill levies
  • Tax calculations
  • Assessed values
  • Tax Increment Financing base and increment allocations
  • Penalties for personal property declaration schedules that were filed late or not filed
  • TD-1000 and MHTD penalties
  • Entity totals balance to amount of revenue certified
• Correct errors as necessary, and rerun the tax warrant.
• Record tax area total valuations to use as beginning control totals. (Refer to Data Control Measures in Chapter 3, Specific Assessment Procedures, and Control Totals in Chapter 8, Assessment Planning Guidelines.)

January – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• Update the county’s personal property audit plan as needed, and determine the current status of physical audit inspections. The State Board of Equalization, mandates an assessor-defined 12-month audit period. The county plan is reviewed by the auditor each year. (Refer to ARL Volume 5, Personal Property Valuation Manual, Chapter 5, Addendum 5-A, Audit Standards.)
• Review the status of the physical inspection of real property in accordance with the county’s re-inspection cycle. (Refer to Chapter 8, Assessment Planning Guidelines.)
• Any real property leased or rented for at least a year by the State of Colorado, a political subdivision, or a state-supported institution of higher education is subject to an exemption if the lease is submitted to the assessor by the aforementioned political subdivision. Review newly submitted leases and previously submitted leases to determine the current year’s exemptions.
• Pursuant to § 39-2-109(1)(d), C.R.S., submit forms for Division approval. Once the forms are approved, order the appropriate quantity of each form.
• Write media releases detailing appraiser’s activities and the need for market-based data to accurately value property in the county.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• The most recent version of the taxpayer information brochures are available digitally on the Division's website each brochure. For printable PDF versions, please contact the Division. 

• Exempt Property Master Record:

  Review the Exempt Property Master Record sent to the assessor by the Division in January. This report lists properties that are exempt because they are used solely and exclusively for religious, strictly charitable, or private school purposes. Compare the Master Record to the county records to identify any inconsistencies. Inconsistencies should be reported to the Division’s Exemptions Section. Correct abstract codes as necessary.

  If title to property granted exemption by the Division is transferred to a new owner, place the property on the assessment roll in the name of the new owner effective as of the date of such transfer. Notify the Division and provide the names of the grantor and grantee, the legal description, the parcel identification number, and the date of the transfer. Notify the new owner that in order to claim exemption for the property, a new application for exemption must be filed, even if the new owner is affiliated with the previous owner. Because of the change in taxable status, a proration of value is necessary, and a Special Notice of Valuation must be mailed. (Refer to Chapter 4, Assessment Math; Chapter 3, Specific Assessment Procedures; and Chapter 9, Forms Standards.)

  (Refer to Exemptions Determined by the Administrator in Chapter 10, Exemptions.)

• Severed minerals:

  Create new accounts or activate existing accounts for mineral interests that were severed from the surface estate or from an existing mineral estate during the previous year.

  Deactivate accounts for severed mineral interests which expired in the previous year (time reservations).

  Create new accounts or activate existing accounts for severed mineral interests that are no longer a part of a producing mineral interest.

  Deactivate accounts for severed mineral interests that are now a part of a producing mineral interest.

  (Refer to Severed Minerals – Administrative Procedures in Chapter 3, Specific Assessment Procedures.)

• Change tax area codes for titled manufactured homes that moved within the county in the previous year.

• Prorate values:

  Raise to full value the titled manufactured homes that moved into the county from out of state during the previous year.

  Deactivate accounts for all titled manufactured homes that moved out of the state during the previous year.

  Remove prorated value of structures that were destroyed in the previous year, and confirm the correct land classification with appraiser.

  If the proration of value of the structure is due to a natural disaster, the value removed from the tax roll will need to be tracked in order to report the amounts to the treasurer for reimbursement from the state.

  Adjust value of real property that changed taxable status after January 1 of the previous year.

  NOTE: This task requires close collaboration with the appraisal team, especially if the property is changing from exempt to taxable. An inspection may need to be made to confirm inventory, use, and the corresponding value. This new value comes from the appraisal side, and if occurring in an intervening year, constitutes an unusual condition. The Notice of Value must accurately reflect the change in class and value from the prior year. (Refer to Prorating Values in Chapter 4, Assessment Math.)

• Annexation orders:

  Process any annexation orders that were filed in the previous year. (Refer to Boundary Changes for Taxing Entity in Chapter 3, Specific Assessment Procedures.)

  Notify appropriate personnel of new tax areas.

  Verify proper coding of annexed properties on assessment records and computer tables.

• Change abstract classification code on parcels that changed use after January 1 of the previous year, i.e., formerly vacant parcels that are now improved, formerly improved parcels that are now vacant, etc.

• Possessory interests:

  Create new accounts or activate existing accounts for new possessory interests.

  Deactivate possessory interest accounts with expired leases from the tax roll.

• Senior citizen and veteran with a disability exemptions:

  Remove the exemptions for properties that changed ownership or occupancy in the previous year. (Refer to Revocations in Chapter 3, Specific Assessment Procedures.)

• Correct any errors discovered after the tax warrant was produced. (Refer to Changes to Tax Warrant in Chapter 7, Abstract, Certification and Tax Warrant.)
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Begin gathering information concerning taxable possessory interests, such as leases or permits involving private users of real or personal property otherwise exempt from property taxation. (Refer to ARL Volume 3, Real Property Valuation Manual, Chapter 7, Special Issues in Land Valuation.)
• Collect and analyze local cost and market data for CAMA systems.
• Begin review of neighborhood/economic area boundaries and redefine as necessary.
• Inspect or confirm completion status for structures that were partially complete on the previous assessment date.
• Identify properties that changed use or were subject to the unusual conditions provisions as defined in § 39-1-104(11)(b)(I), C.R.S., in the previous year.
• Analyze current replacement cost new tables.
• Mail income and expense questionnaires to commercial property owners. Analyze completed questionnaires upon receipt.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• Deactivate accounts for personal property that was moved out of the state, personal property owned by businesses that have closed, personal property that was converted from commercial use to personal use, and personal property that was destroyed in the previous year.
• Examine newspapers, telephone directories, sales tax applications, building permits, utility connections, internet web sites, etc., to discover new personal property accounts. Twice per year the assessor may request identifying information from owners and agents (property management companies, lodging companies, and listing services) advertising furnished residential properties for rent, § 39-5-108.5, C.R.S.
• Inspect new businesses according to the county personal property audit plan.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

February – Nondate-Specific Statutory Duties

• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• If forms for the current tax year have not been submitted to the Division for approval, submit the following: Notices of Valuation, Protest forms, and Notices of Determination. Once the forms are approved, order the appropriate quantity of each form. (Refer to Chapter 9, Form Standards.)

Administrative Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Input new neighborhood codes.
• Ensure that all sales that occurred within the data-gathering period have been coded.
• Calculate and review preliminary sales ratio statistics.
• Analyze resource data to be used in the income approach.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• Process returned Personal Property Declaration Schedules. (Refer to Processing Personal Property Declarations, Chapter 3, Specific Assessment Procedures.)
• Perform a physical audit of suspect accounts and accounts valued using best information available, if included in the county personal property audit plan.
• Perform market analyses as appropriate.
• Analyze data for best information available appraisals. (Refer to ARL Volume 5, Personal Property Valuation Manual, Chapter 3, Valuation Procedures.)
• Field-inspect new businesses according to the county plan.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

March – Statutory Deadlines and Duties

Forested Agricultural Land - Classification

Management Team Tasks

• Review the Colorado State Forest Service (CSFS) report that lists parcels that are currently under a forest management plan and are eligible for agricultural classification.
• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Change the classification of parcels designated as agricultural forest land in the previous year that do not appear on the current year’s forest service list. Assign the proper classification code according to the current use of the parcel.
• Change the classification of parcels appearing on the forest service list for the first time.
  NOTE: The CSFS can verify the acreage of each parcel under the forest management plan.

Appraisal Team Tasks

Real Property

• Determine the appropriate approach(es) to value each parcel reclassified as a result of the CSFS report. (Refer to ARL Volume 3, Real Property Valuation Manual, Chapter 5, Valuation of Agricultural Land.)

Vacant Land Questionnaires Due March 20

Management Team Tasks

• Monitor completion of tasks detailed for the Appraisal Team, review the status of each task, and reassign or redefine priorities as necessary.

Appraisal Team Tasks

Real Property

• Review questionnaires; if incomplete, contact appropriate developer(s).
• Calculate present worth of vacant land. (Refer to ARL Volume 3, Real Property Valuation Manual, Chapter 4, Valuation of Vacant Land Present Worth.)
• Correlate documentation for actual land values.

March – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• For an early April publication, distribute the personal property media release prepared by the Division for publication.
• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• Complete processing annexations recorded in the previous year that became effective January 1.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Complete input of qualified and unqualified sales data.
• Analyze data for market adjustments to be used in valuation models.
• Review test land valuations, adjust valuation tables as necessary.
• Finalize recommended cost, market, and income approach data.
• Run test valuations and statistical analyses of sold properties to assure accuracy and compliance for the established models used to value property.
• Verify that sold properties and improvements that were partially completed or remodeled in the previous year are physically inspected by the end of the month.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• Process completed Personal Property Declaration Schedules. (Refer to Personal Property Issues and Processing Declarations in Chapter 3, Specific Assessment Procedures.)
• Perform a physical audit of suspect accounts and accounts valued using best information available, if included in the county personal property audit plan.
• Perform market analyses as is appropriate.
• Analyze data for best information available appraisals.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

April – Statutory Deadlines and Duties

Declaration Schedules Due

Declaration Schedules are distributed to owners of personal property, oil and gas property, and producing natural resources property in January and must be completed and returned by April 15. Property owners may file a written request for an extension of 10 days or 20 days. (Refer to ARL Volume 5, Personal Property Valuation Manual.)

Management Team Tasks

• Monitor completion of tasks detailed for the Appraisal Team, review the status of each task, and reassign or redefine priorities as necessary.

Appraisal Team Tasks

Personal Property

• Process requests for deadline extensions.
• Process completed Declaration Schedules. (Refer to Processing Declarations in Chapter 3, Specific Assessment Procedures.)
• Apportion value of drilling rigs according to operator log. (Refer to Oil and Gas Skid-Mounted Drilling Rigs in Chapter 7, Special Issues, ARL Volume 5, Personal Property Valuation Manual.)
• Attach date-stamped envelopes to declaration schedules that were not timely filed.
• Flag accounts filed after April 15, or after extension expiration, for the late filing penalty.
• Notify owners that are subject to the nondisclosure penalty.
• Review personal property audits.
• Spot check personal property processing and calculations.
• Compare values with market analysis by property type.

• Personal property is exempt if its actual value is equal to or less than the exemption threshold shown for the applicable tax year. Exempt personal property accounts should be flagged and reviewed annually.

  Tax Year	Exemption Threshold
  2009 – 2010	$4,000
  2011 – 2012	$5,500
  2013 – 2014	$7,000
  2015 – 2016	$7,300
  2017 – 2018	$7,400
  2019 – 2020	$7,700
  2021 – 2022	$50,000
  2023-2024	$52,000
  Thereafter	Inflation factor calculated by the Division

Best Information Available Valuations

Property owners who fail to return Declaration Schedules or request an extension by April 15 are subject to a best information available valuation. Property owners who failed to timely file a Personal Property Declaration Schedule or oil and gas leaseholds statement are subject to a late filing penalty. The penalty amount is $50 or 15% of the tax due on the assessed value of the personal property, whichever is less. The penalty amount for oil and gas leaseholds is $100 for each calendar day the statement is delinquent, not to exceed $3,000 in any calendar year.

Management Team Tasks

• Monitor completion of tasks detailed for the Appraisal Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review best information available valuations for supporting documentation and validity of value.

Appraisal Team Tasks

Personal Property

• Review personal property data by business type and assign best information available valuations as appropriate. (Refer to Best Information Available Valuation in Chapter 3, Valuation Procedures, ARL Volume 5, Personal Property Valuation Manual.)
• Flag best information available accounts that are subject to the late filing penalty.
• Flag accounts for failure to fully disclose as appropriate.
• List best information available accounts for audit and report to board of county commissioners (BOCC) in July.

Protest Hearings – Public Notice

The assessor is required to give public notification that real and personal property protest hearings will be held. This notice should appear in at least one issue of a local newspaper, or if no local newspaper exists, the notice should be posted in the offices of the assessor, the treasurer, the clerk and recorder, and in at least two other public places located in the county seat. This public notice is required by statute; therefore, the Division recommends retaining proof of publication.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Publish or distribute public notice of real and personal property protest hearings.
• File proof of publication in public notice file.

April – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Review final reconciled appraisal models incorporating cost, market, and income approach data.
• Develop plan and work flow for real and personal property protests. Set deadlines for establishing final determinations of value and printing Notices of Determination.
• Familiarize staff with protest procedures and assign duties.
• Supervise the review of appraisal data that will merge into tax roll data: control totals reports, percent change reports, abstract change reports; verify that class code changes and value changes are accurate; confirm that necessary corrections are completed.
• Confirm that new appraisal data is successfully merged into tax roll data.
• Obtain adequate postage to mail Real and Personal Property Notices of Valuation.
• Coordinate the processing and/or printing of Notice of Valuation forms with appropriate personnel.
• The most recent version of the taxpayer information brochures are available digitally on the Division's website. Current brochures are available online. For printable PDF versions, please contact the Division. 
• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• Certify to the treasurer the Real Property Transfer Declaration (TD-1000) and Manufactured Home Transfer Declaration (MHTD) penalties for the first quarter of the year to ensure that the treasurer is aware of unpaid penalties prior to the sale of property.
• Contact post office regarding requirements for mailing Notices of Valuation.
• Obtain adequate postage to mail Real and Personal Property Notices of Valuation.
• Prepare copies of protest recording documents such as master log, protest forms, agency assignment forms, appraisal and telephone contact logs.

• Prior to merging appraisal and administrative systems, collaborate with appraisal team to:

  Verify that new construction and remodeling changes have been input.

  Verify that records pertaining to new subdivisions, new condominium plats, and properties that changed from exempt to taxable have been updated.

  Verify that address changes are current.

  Verify that property transfers are current.

  Verify that appraisers have completed final value entries.

• Real Property Notices of Valuation:

  Schedule processing of Notices of Valuation with appropriate personnel.

  Run and review Notice of Valuation preview report for errors.

  Submit Notices of Valuation data to printing vendor OR print Notices of Valuation, sort, and prepare for mailing.

  Run control totals (Abstract Reports) on new valuations.

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Review test valuations and statistical analyses for each area to be revalued in current year.
  Compare oil and gas production declared by the taxpayer with the Colorado Oil & Gas Conservation Commission database.
• Request supporting documentation from owners or operators of oil and gas leaseholds and lands who submitted declaration schedules. The owners or operators must supply the information within 30 days to avoid fines, § 39-7-101, C.R.S.
• Review adjustments to valuation tables and final statistical analyses.
• Make adjustments to valuation tables as necessary and run final statistical analyses.

• Assemble appraisal work files and publish summary appraisal analysis and conclusions for taxpayer review, to include:

  Sales data maps and spreadsheets by neighborhood or analysis area.

  A list of income data in non-confidential format.

  Other statistical data used in current year such as documentation for location adjustments, gross rent multipliers, capitalization rates, and market adjustments for time and depreciation.

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• Process completed Declaration Schedules. (Refer to Processing Declarations, in Chapter 3, Specific Assessment Procedures.)
• Perform a physical audit of best information available and suspect accounts, if included in the county plan.
• Perform market analyses as appropriate.
• Prepare data for best information available valuations.
• Personal property is exempt if its actual value is equal to or less than the exemption threshold shown for the applicable tax year. Exempt personal property accounts should be flagged and reviewed annually.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

May – Statutory Deadlines and Duties

Special Districts – Filing Deadline

Title 32 special districts that are making boundary changes without an election must file the required documents with the clerk and recorder by May 1 for the change to be effective in the current assessment year.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Obtain timely-filed boundary change documents from the clerk and recorder.
• Process inclusions and exclusions. (Refer to Boundary Changes for Taxing Entity, in Chapter 3, Specific Assessment Procedures.)
• Change parcel maps as necessary. (Refer to Mapping Processes and Boundary Changes for Taxing Entity, in Chapter 3, Specific Assessment Procedures.)

Appraisal Team Tasks

Real Property

• Update neighborhood and economic area narratives to reflect new services provided by special districts.

Real Property NOVS – Mailing Deadline

No later than May 1 of each year, the assessor must mail an approved Notice of Valuation and Protest form to each property owner, except operators of oil and gas property, and owners of producing and nonproducing mines. Upon taxpayer’s request, the NOV may be sent electronically.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Ensure that Real Property Notices of Valuation are postmarked no later than May 1.

Administration Team Tasks

• Complete processing Notices of Valuation and mail.
• Provide for electronic transmission of those NOVs requested by taxpayers.

Protest Period – Use of Alternate Protest and Appeal Procedure

Pursuant to § 39-5-122.7(4), C.R.S., all counties with a population greater than 300,000 shall use the alternate protest and appeal procedure during biennial reappraisal years.The governing body of a county may, at the request of the assessor, elect to use an alternate protest and appeal procedure for real and personal property. If implemented, the county shall notify the Board of Assessment Appeals (BAA) and the district court. The alternate procedure moves several deadlines in the appeal process, which results in an additional 60 days for the assessor to respond to protests. (Refer to §§ 39-5-122(2), 39-5-122.7(1), and 39-8-106(1), 107(2), C.R.S.)

Management Team Tasks

• When not required, but if desired, submit request to the county commissioners to use alternate protest and appeal procedure.

Standard Protest Period for Real Property Begins

Property owners have the right to protest the valuation or classification of their real property. Protests may be made to the assessor in person or in writing beginning on the first working day after Notices of Valuation are mailed. Protests must be postmarked or delivered in-person no later than June 8.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Hear taxpayer protests and/or review appraisal team recommendations, and render final determinations.
• Monitor protest log.
• Assign physical inspections as needed.

Administration Team Tasks

• Greet the public, provide general information on the protest process, and log protests.
• Log telephone calls as an inquiry and give general information.

Appraisal Team Tasks

Real Property

• Hear taxpayer protests and/or review written protests, request additional information if necessary, and document recommendations for adjustment/denial.
• Physically inspect property as required, and report findings and recommendations for adjustment/denial.
• Input corrections to property characteristics file.
• Input adjustments, denials, and changes to the assessment roll.

Senior Citizen and Veteran With A Disability Exemptions – Mail Notice

Assessors must annually mail a notice to each owner of residential property explaining the existence of the Senior Citizen and Veteran with a Disability exemptions only if the notice is not included in the tax bill. The notice for the senior exemption must be included with the treasurer’s tax bill; however, if the notice for the veteran with a disability exemption is not also included in the treasurer’s tax bill in January, the assessor must send a notice informing residential property owners about the veteran with a disability exemption no later than May 1 of each year, § 39-3-204, C.R.S. Notification may be provided in one of two formats: 1) the notification insert language, or 2) the Senior Citizen Exemption and the Veteran with a Disability Exemption brochures. The potential advantages to each format are as follows:

• Insert – the least expensive notice to print and mail.
• Brochures – places the most comprehensive description of the senior citizen and veteran with a disability exemptions in the hands of each residential owner.

(Refer to Chapter 9, Form Standards, for the current insert language or go to Publications and Reports for the current brochures.)

Management Team Tasks

• Discuss exemptions with staff to ensure applicant qualifications and deadlines are understood.
• Monitor completion of tasks detailed for the Administrative Team, review the status of each task, and reassign or redefine priorities as necessary.

Administrative Team Tasks

• Run ownership report for all residential real property.
• Obtain current insert language or Senior Citizen Exemption and Veteran with a Disability Exemption brochures.
• If the notice will be mailed with the tax bill, work with the appropriate staff in the treasurer’s office to coordinate the mailing. Otherwise, prepare the insert or brochures for mailing separately or with the Notice of Valuation.

State Lands Sold

All equities in state land are subject to taxation. No later than May 1 of each year, the director of State Board of Land Commissioners provides to each county assessor a list of state lands sold.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Review the list of sales provided by the State Board of Land Commissioners and remit the fee for the list to the Land Commission. If the list is not received by May 1, contact the State Board of Land Commissioners at 303-866-3454, 1127 Sherman Street, Suite 300, Denver, CO 80203.
• If a patent from the State of Colorado has been recorded, calculate the prorated value of each account based on the date of sale as indicated in the patent, and flag accounts for review next year. (Refer to Chapter 3, Specific Assessment Procedures)
• Note the current value on the appraisal record, and update the value on the computer system.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Monitor progress of personal property declaration processing to ensure completion by June 10.
• Coordinate production of Personal Property Notices of Valuation and Notices of Determination with appropriate personnel.
• Discuss appeal process, timeframe, and requirements with county commissioners. For statutes pertaining to independent referees (hearing officers) for county board of equalization hearings, refer to §§ 39-8-102 and 39-8-107, C.R.S. For the statute pertaining to arbitrators for hearings in lieu of BAA or district court, refer to § 39-8-108.5, C.R.S.
• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• Prepare out-of-state ownership list for Department of Revenue by the end of the month. The report deadline is June 1.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Continue physical inspection of properties as required, report findings and recommendations for adjustment/denial and hear protests as assigned.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• Complete processing Personal Property Declaration Schedules.
• Perform a physical audit of best information available and suspect accounts if included in the county plan.
• Perform market analyses as appropriate.
• Analyzes data for best information available valuations.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

June – Statutory Deadlines and Duties

Out-of-State Ownership Listing

The assessor must produce and deliver to the Department of Revenue a list of the names and addresses of all nonresidents of the state who own real or personal property within the county.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Prepare and deliver out-of-state ownership list to Department of Revenue. (Refer to Out-Of-State Ownership List in Chapter 3, Specific Assessment Procedures.)

Protest Period – Last Day for Real Property Protests

Valuation and classification protests to the assessor must be postmarked or delivered no later than June 8.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Sign and mail letters to property owners who did not timely file protests.
• Assign physical inspections as needed.
• Review and make final decisions on recommendations of Appraisal Team regarding each protest.

Administration Team Tasks

• Date stamp real property protests delivered in person after June 8.
• Staple postmarked envelopes to protests that were postmarked after June 8.
• Notify real property owners who did not timely file a protest that their protest will not be considered, a Notice of Determination will not be issued, and that the only remaining administrative remedy is to file a petition for abatement or refund of taxes after receipt of the tax bill.
  NOTE: Issuing Notices of Determination on protests that were not timely filed reopens the property owners’ rights to appeal to the CBOE.

Appraisal Team Tasks

Real Property

• Continue to physically inspect properties as required, and report findings for adjustment/denial.
• Input adjustments, denials, and change the assessment roll.

Drilling Rig Value Apportionment

The first Colorado county in which a drilling rig was operated, stored, or maintained during the previous calendar year is known as the county of original assessment. The assessor of the county of original assessment determines the value of the drilling rig, apportions the value between the counties in which the drilling rig was located during the preceding year based on the owner’s drilling rig log, and mails or delivers a copy of the drilling log and the value apportionment to the assessor of each Colorado county in which the rig was located. A copy of the value apportionment is mailed to the rig owner.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Apportion the value of the drilling rig between the counties in which the rig was located in the preceding year based on the owner’s drilling rig log.
• Mails or delivers the value apportionment and copy of the drilling log to the assessor of each Colorado County in which the rig was located in the preceding year.
• Enter the apportioned value for both the county of original assessment rigs as well as the values for rigs apportioned by other counties to the assessment roll.

Appraisal Team Tasks

• Determine the value of your county of original assessment drilling rigs to be apportioned.

Personal Property – NOV Mailing Deadline

No later than June 15, the assessor must mail an approved Notice of Valuation and Protest Form to each personal property owner. Upon the taxpayer’s request, the NOV may be sent electronically. For personal property located on oil and gas leaseholds and lands, the Notice of Valuation and Protest Form is mailed or e-mailed to the operator who filed the declaration schedule, §§ 39-5-121(1.5)(b) and (1.7), C.R.S.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Ensure that Notices of Valuation are postmarked no later than June 15.

Administration Team Tasks

• Run and review Notice of Valuation preview report for errors.
• Run control totals on new valuations.
• Provide for electronic transmission of those NOVs requested by taxpayers.
• Print Notices of Valuation, sort, and prepare for mailing by June 15.

Appraisal Team Tasks

Personal Property

• Prepare copies of personal property market analyses for distribution to property owners who protested, if applicable.
• Return records to filing cabinets and prepare meeting areas for protest hearings.

Personal Property Protest Period

From June 15 through July 5, the assessor hears all objections and protests concerning personal property, county of original assessment drilling rigs, and all producing natural resources property.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Hear taxpayer protests on the valuation of personal property, and review and make final decisions on recommendations of Appraisal Team on each protest.
• Assign physical inspections as needed.

Administration Team Tasks

• Greet the public, provide general information on the protest process, and log protests.
• Log telephone calls and provide general information.
• Date stamp mailed protests as received.

Appraisal Team Tasks

Personal Property

• Physically inspect property as required, record data, and recommend adjustments/ denials.
• Hear and/or review protests, prepare documentation, and recommend adjustments/ denials.
• Input corrections to property characteristics file.
• Input adjustments, denials, and change assessment roll.

Personal Property Protest Mailing Deadline

Personal property protests must be postmarked or delivered no later than June 30 to be considered timely filed. This includes protests on producing natural resources property.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Sign and mail letters to property owners who did not timely file their protests.

Administration Team Tasks

• Staple envelopes to protests that are postmarked after June 30.
• Notify personal property owners who did not timely file a protest that their protest will not be considered, a Notice of Determination will not be issued, and that the only remaining administrative remedy is to file a petition for abatement or refund of taxes after receipt of the tax bill.
  NOTE: Issuing a Notice of Determination on protests that were not timely filed reopens the property owners’ rights to appeal to the CBOE.

NODs for Real Property Protests – Mailing Deadline

The assessor must complete and mail two copies of the Notice of Determination to each property owner who filed a protest for real property. If the assessor does not adjust the property value as a result of the protest, the basis of the decision must be included on the notice. For counties using the alternate protest and appeal procedure, the deadline for mailing Notices of Determination is August 15.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Ensure that Notices of Determination are mailed no later than the last working day of June unless using the alternate protest and appeal procedure.
• Prepare summary of real property protests for the assessor’s presentation to the CBOE.

Administration Team Tasks

• Obtain adequate postage to mail Notices of Determination.

Appraisal Team Tasks

Real Property

• Complete physical inspections, make recommendations to management, and input adjustments.
• Complete determinations for real property protests.
• Verify that all adjustments and denials have been input, run Notices of Determination, spot check notices for accuracy, and prepare for mailing prior to the last working day in June.

June – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Review list of appeals to CBOE, and assign staff responsible for preparing and presenting cases on real and personal property appeals.
• Begin preparing report on total real property valuation, real property protests and the status/outcome of each case, best information available assessments on personal property, and the status/outcome of each personal property protest.
• Begin gathering data for budget planning, i.e., staff education requirements, appraiser test and licensing fees, vendor prices, etc. (Upon request, the Division will provide assistance on the budgeting process.)
• Prepare and present errors/adjustments that need to be made by the CBOE.
• Remit to the treasurer all fees collected to date, and an itemized statement of fees. Reconcile the statement with the assessor’s collection register.
• Review the treasurer’s delinquent tax sale list against the Administrator’s June 1 report of pending applications for exemption. Remove all properties from the list for which an application for exemption is pending with the Division of Property Taxation, § 39-2-117(1)(a), C.R.S.
  For exemption applications filed after June 1 of each year, the applicant is responsible for notifying the county treasurer in writing of the pending application to prevent the property from being sold at the tax sale.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Prepare cases and presentations for appeals to the CBOE as assigned.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

July – Statutory Deadlines and Duties

Deadline for New Political Subdivisions

New political subdivisions wishing to levy in the current assessment year must notify the assessor and the county commissioners that the political subdivision is organized prior to July 1.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Process formation documents that were timely filed.
• Make changes to parcel and tax area maps as necessary. (Refer to Mapping Processes and Boundary Changes for Taxing Entity, in Chapter 3, Specific Assessment Procedures.)

Appraisal Team Tasks

Real Property

• Update neighborhood and economic area narratives to reflect services provided by new political subdivisions.

Special Districts’ Deadline for Inclusion Election

Taxing entities that make boundary changes through the election process must file the required documents with the clerk and recorder by July 1 for the change to be effective in the current assessment year.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.

Administration Team Tasks

• Ensure that inclusion documents were timely filed.
• Develop new tax area codes as necessary.
• Input new tax area coding as necessary.
• Verify proper tax area coding on assessment records and computer tables.
• Change parcel maps as necessary.

Appraisal Team Tasks

Real Property

• Update neighborhood and economic area narratives to reflect new services provided to properties included in special districts.

CBOE Begins Hearing Appeals

Property owners who disagree with the assessor’s determination may appeal to the CBOE. The CBOE begins hearing appeals on July 1 and continues through August 5.

Taxpayers protesting rent producing commercial real property are required to submit income data as described in § 39-8-107(5)(a)(I), C.R.S., to the assessor no later than July 15. This requirement is only for taxpayers filing protests in counties using the alternate protest period, § 39-5-122(2.5), C.R.S.

For counties using the alternate protest and appeal procedure, the CBOE begins hearing appeals on September 1, §§ 39-5-122.7 and 39-8-104(2), C.R.S.

Management Team Tasks

• Monitor completion of tasks detailed for the Appraisal Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review list of CBOE appeals, and assign staff responsible for preparing and presenting cases to CBOE on real and personal property.

Appraisal Team Tasks

• Prepare and present cases to CBOE as assigned.

Veteran With A Disability Exemption Application Deadline

Veterans with a disability must mail or deliver a completed exemption application to the their county assessor by July 1. Only applications that are approved by the county assessor will be considered for exemption. The county assessor may accept applications until August 1 if the applicant can show good cause for missing the July 1 deadline.

The surviving spouse of a prequalifying veteran with a disability may apply for the same exemption for the same property used as their primary residence. Application is to the county assessor where the property is located by July 1. The county assessor may accept applications until August 1 (not statutory) if the applicant can show good cause for missing the July 1 deadline.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Discuss with staff the procedures for flagging exempted properties.

Administration Team Tasks

• Verify qualifications for applications received from the owner. Flag exempted properties. Notify owners of properties that do not meet the required qualifications.

State Assessed NOVS Mailed by Administrator

The Administrator sends Notices of Valuation for state assessed property to assessors and the owners of state assessed property. The assessor is required to enter the value of state assessed property on the assessment roll.

Management Team Tasks

• Review state assessed company valuations and county apportionment. Protests of state assessed values and/or apportionment must be filed before July 15.

Protest Hearings on Personal Property Conclude

Although personal property protests must be filed by June 30, hearings continue through July 5.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Hear taxpayer protests on the valuation of personal property, and review and make final decisions on recommendations of Appraisal Team on each protest.
• Assign physical inspections as needed.
• Review and make final decisions on recommendations provided by the Appraisal Team on each personal property protest.

Administration Team Tasks

• Input adjustments, denials, and change the assessment roll.
• Date stamp personal property protests that are delivered after the filing deadline.
• Notify personal property owners who did not timely file a protest that the protest will not be considered, a Notice of Determination will not be issued, and that the only remaining administrative remedy is to file a petition for abatement or refund of taxes after receipt of the tax bill.
  NOTE: Issuing a Notice of Determination on protests that were not timely filed reopens the property owners’ rights to appeal to the CBOE.

Appraisal Team Tasks

Personal Property

• Complete valuation recommendations and input changes.

Deadline for Mailing Personal Property NODs

On or before July 10, the assessor must mail two copies of the Notice of Determination to owners who protested the value of their personal property.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Ensure that Notices of Determination are mailed no later than July 10.
• Prepare summary of personal property protests for the assessor’s presentation to CBOE.

Administration Team Tasks

• Obtain adequate postage to mail Notices of Determination.
• Verify that all adjustments and denials have been input, run Notices of Determination, spot check Notices of Determination for accuracy, and prepare NODs for mailing by July 10.

Appraisal Team Tasks

• Complete review of protests, make recommendations, and input changes to value.

Assessor’s Report to CBOE on Taxable Property

By July 15 the assessor must compile and report to the CBOE the assessed value of all taxable property in the county, and submit a list of all real and personal property protests, the status/outcome of each protest, a list of movable equipment apportionments, and a list of owners who failed to return a Personal Property Declaration Schedule.

For counties that use the alternate protest and appeal procedure, the report deadline is September 15, §§ 39-5-122.7 and 39-8-105(1), C.R.S.

Management Team Tasks

• Report to the CBOE the total valuation of all taxable property and submit a list of all real and personal property protests, the status/outcome of each protest, a list of movable equipment apportionments, and a list of owners who failed to return a Personal Property Declaration Schedule, on July 15.

State Assessed Protest Period Ends

County assessors and commissioners may protest the state assessed value or apportionment of value on or before July 15.

Management Team Tasks

• Prepare and present protests to Administrator before July 15.

Senior Citizen Property Tax Exemption Application Mailing Deadline

Senior citizen exemption applications must be postmarked no later than July 15 to be considered timely filed. If an individual wishes to claim the exemption but has not timely filed an exemption application with the assessor, the assessor must accept late applications through August 15.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Staple envelopes to application forms that are postmarked after July 15. Submit late applications to the Management Team for further review.
• Begin reviewing applications to verify owner qualification. Flag accounts that meet the required qualifications. Notify owners that do not meet the required qualifications.

Administration Team Tasks

• Staple envelopes to application forms that are postmarked after July 15. Submit late applications to the Management Team for further review.
• Begin reviewing applications to verify owner qualification. Flag accounts that meet the required qualifications. Notify owners that do not meet the required qualifications.

July – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Begin evaluating appeal workload.
• Prepare budget for presentation to BOCC, and verify date of presentation.
• Develop denial letter for individuals who filed incomplete or non-qualifying senior citizen exemption applications. The letter must include the reason for the denial and the remedies available, should the applicant choose to protest the denial.
• Remit to the treasurer all fees collected to date, including an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• Certify to the treasurer the TD-1000 and MHTD penalties for the second quarter of the current year. Certifying this information prior to producing the tax warrant provides the treasurer with unpaid penalty information in the event the property is sold.
• Review control total reports, verify that all changes in value as a result of protests were input.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

August – Statutory Deadlines and Duties

Administrator Renders Decisions on State Assessed Property Protests

The Administrator must render written decisions on state assessed property protests no later than August 1. The Administrator’s decisions are mailed to the appropriate county assessors and state assessed companies.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Verify that adjustments in value made by the Administrator as a result of protests are input.
• Review tax area apportionments for accuracy.

Administration Team Tasks

• Distribute value of state assessed property to the appropriate tax areas based on locational data supplied by the state assessed company. Check the sum of each state assessed company’s value distribution(s) to ensure that all distribution(s) match the value apportioned to the county by the Administrator. (Refer to Chapter 11, State Assessed Property.)
• Input distributed valuations to assessment roll.

CBOE Concludes Hearings

The CBOE must conclude appeal hearings for real and personal property and render decisions no later than August 5. CBOE decisions must be mailed within five business days after the decision was rendered.

For counties that use the alternate protest and appeal procedure, the CBOE concludes appeal hearings for real and personal property and renders decisions no later than November 1, §§ 39-5-122.7 and 39-8-107(2), C.R.S.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Review CBOE orders.

Administration Team Tasks

• Run abstract reports by subclass, school district, city, and town before changes ordered by the CBOE are entered.

Appraisal Team Tasks

• Change assessment roll and appraisal records to reflect changes ordered by the CBOE.

Auditor Submits Preliminary Report

The annual study auditor must furnish each county assessor with the preliminary results of the audit.

Management Team Tasks

• Monitor completion of task detailed for the Appraisal Team, review the status of task, and reassign or redefine priorities as necessary.
• Review data used by the auditor, compare with the data gathered and analyzed by the appraisers, and note any discrepancies.
• Contact annual study auditor regarding any discrepancies and resolve before the auditor’s final report is issued on September 15.

Appraisal Team Tasks

Real Property

• Review data in the audit report, verify data, and note any discrepancies.

Denial of Senior Citizen and Veteran with a Disability Exemption Applications

The assessor mails a denial letter to individuals who filed incomplete or non-qualifying senior citizen, veteran with a disability, or surviving spouse of a prequalifying veteran with a disability exemption applications. The letter must include the reason for the denial and the remedies available, should the applicant choose to protest the denial.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review report of residential real property owners who filed incomplete or non-qualifying exemption applications.
• Provide final report to BOCC. Review denials with BOCC in preparation for appeal hearings.

Administration Team Tasks

• Run report of residential real property owners who filed incomplete or non-qualifying exemption applications.
• Verify report data.
• Finalize denial letter.
• Prepare letters for mailing.

Real and Personal Property NOD Mailing Deadline for Countries That Elected to Use the Alternate Protest and Appeal Procedure

For counties that elected to use the alternate protest and appeal procedure, the assessor must complete and mail two copies of the Notice of Determination to each property owner who protested the value or classification of real property and to each property owner who protested the value of personal property. If the assessor denies the protest, the reason(s) for the decision must be included on the notice.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Ensure that Notices of Determination are mailed no later than August 15.
• Prepare a summary of real property protests for the assessor’s presentation to the CBOE.

Administration Team Tasks

• Obtain adequate postage to mail Notices of Determination.

Appraisal Team Tasks

Real Property

• Complete physical inspections, make recommendations to management team, and input adjustments.
• Complete recommendations/determinations for real property protests.
• Verify that all adjustments and denials have been input, run Notices of Determination, spot check notices for accuracy, and prepare for mailing by August 15.

Abstract of Assessment Report

The assessor must complete and file the Abstract of Assessment (abstract) to the Administrator no later than August 25. For counties that elected to use the alternate protest and appeal procedure, the Division requests a preliminary abstract no later than August 25, followed by a final abstract no later than November 21. Abstract reports that are improperly completed or out of balance may be returned to the county assessor.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review Abstract of Assessment for accuracy. Verify CBOE adjustments, and the value of new construction and demolition.
• Review balancing procedures with appropriate staff.

Administration Team Tasks

• Run abstract reports by subclass, school district, city, and town both before and after CBOE adjustments are entered.
• Input valuations, unit counts, CBOE adjustments, and value of new construction/demolition into the Division’s online Abstract of Assessment system.
• Verify that the total value of the property class pages +/- CBOE adjustments EQUALS the school district total value unless the county or a school district exempts all or a portion of personal property, and that the state assessed total matches the final report of state assessed values. (Refer to Chapter 7, Abstract, Certification, and Tax Warrant.)
• Print three copies of the abstract and submit to the Management Team for review and signature by the assessor and the chair of the BOCC.
• Retain one paper copy of the abstract.
• Send two paper copies of the abstract to the Division.

Certification of Values to Taxing Entities

The assessor is required to certify to each taxing entity the total assessed value of property within the entity’s boundaries, and the value attributable to new construction, annexation, inclusion, increased production of mines and oil and gas, and federal property that has become taxable. Assessors should certify to all entities, including those that did not levy for property tax the previous year.

For counties that elected to use the alternate protest and appeal procedure, the assessor certifies values as of August 25, without CBOE adjustments. Changes in value that occur after August 25 are reflected in the December recertification.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review certification forms and letters for accuracy before mailing.

Administration Team Tasks

• Verify and update taxing entity data such as address and contact person.
• Run certification reports (with CBOE adjustments) by taxing entity.
• Compile data needed to complete the certification of values form (DLG 57).
  (Refer to Chapter 7, Abstract, Certification, and Tax Warrant.)
• Verify that the total value of the county equals the total value of the school district, unless the county or a school district exempts all or a portion of personal property.
• Verify that the abstract values balance with the certification values.
  (Refer to Chapter 7, Abstract, Certification, and Tax Warrant.)
• Write certification letters to entities indicating the date by which the entities must certify levies to the BOCC. Mail letters to individual entities.
• Complete certification of values form (DLG 57) for each entity. Mail certification of values forms for cities, counties, and special districts to the Division of Local Government by August 25. Mail certification of values forms for school districts to the Department of Education by August 25.
  NOTE: The certification letter may include the information provided on the DLG 57 form or a copy of the completed certification of values form (DLG 57) may be included with a cover letter detailing the certification of levy deadline.

Budget Preparation/Justification/Presentation

Detailed preparation, adequate justification, and an effective presentation can benefit the assessor in budget negotiations with the county commissioners.

Management Team Tasks

• Review status of budget for the current and previous year.
   
• Discuss fiscal needs for subsequent year. Review items such as staff education requirements, appraiser testing and licensing fees, vendor prices, supplies, and forms. (The Division will provide budgeting assistance upon request.)
   
• Prepare proposed budget, narrative, and presentation for BOCC.

Senior Citizen and Veteran With A Disability Exemption Applications Filed Late

If the application for the senior citizen exemption is not filed by July 15, the assessor must accept late applications through August 15; however, applicants will not have appeal rights for applications filed after July 15, § 39-3-206(2)(a.5), C.R.S.

The county assessor is authorized to accept late applications for the surviving spouse of a prequalifying veteran with a disability filed on or before August 1, if the applicant shows good cause for missing the July 1 deadline (not statutory).

The county assessor is authorized by § 39-3-206(2)(a.7), C.R.S., to accept late applications for the veteran with a disability exemption filed on or before August 1, if the applicant shows good cause for missing the July 1 deadline. (Refer to Late Applications in Chapter 3, Specific Assessment Procedures.)

MANAGEMENT TEAM TASKS

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Train staff on reviewing late applications.

August - Nondate-Specific Statutory Duties

Administration Team Tasks

• Review late applications to verify owner qualifications. Flag accounts that qualify for the exemption. Notify owners of properties that are not qualified for the exemption.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Review building permits to ascertain number and location of new structures, remodels, and additions constructed since January 1 that must be inspected. Review ratio studies to identify areas where values may require adjustment. Review property inspection plan to establish review areas. Using this data, plan real property appraisers’ assignments, routes, and deadlines to complete work by April 1.
• Prepare appraisal plan for following year.
• Remit to the treasurer all fees collected to date, including an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• Verify requirements for submitting electronic data to the Administrator pertaining to the senior citizen, veteran with a disability, and surviving spouse of a prequalifying veteran with a disability exemptions. Review requirements with computer vendor or information technology staff.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• Input address changes for state assessed companies.
• Establish method to identify and track changes in value that occur after certification and will affect recertification.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

September – Statutory Deadlines and Duties

CBOE Begins Hearing Appeals

For counties that elected to use the alternate protest and appeal procedure, the CBOE begins hearing appeals on September 1 and continues through November 1.

Management Team Tasks

• Monitor completion of tasks detailed for the Appraisal Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review list of CBOE appeals and assign appropriate personnel to prepare and present cases on real and personal property.

Appraisal Team Tasks

• Prepare and present cases to CBOE as assigned

CBOE Report on Taxable Property

For counties that use the alternate protest and appeal procedure, by September 15, the assessor must compile and report to the CBOE the assessed value of all taxable property in the county, and submit a list of all real and personal property protests, the status/outcome of each protest, a list of movable equipment apportionments, and a list of owners who failed to return a Personal Property Declaration.

Management Team Tasks

• On the second Monday of September, report to the CBOE the total valuation of real property in the county and the status/outcome of each real property protest.

Senior Citizen and Veteran With A Disability Exemptions Submitted to Administrator

The report submitted to the Administrator no later than September 10 and must include a statement of the total amount of actual value exempted from taxation, and an itemized list showing the following information for each account that qualified for exemption: the schedule number, the legal description, the name and social security number of the applicant and each person who occupies the property, the taxable and tax exempt value, and other pertinent information. (Refer to Chapter 3, Specific Assessment Procedures.)

Auditors Submits Final Report

The final report of the annual audit must be submitted to the general assembly and the state board by September 15.

Management Team Tasks

• Review final report to verify that any agreed upon changes were incorporated in the report.
• Write media release detailing the results of the annual audit.
• Prepare presentation to state board, if necessary.

Management Team Tasks

• Coordinate data submission with computer vendor or information technology staff.
• Verify that the required data is submitted by deadline.

September – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
   
• Estimate the number of Personal Property Declaration Schedules (DS 056, DS 058, DS 060, DS 155, DS 618, DS 628, DS 648, DS 654, DS 656, and DS 658) required for next year and order from the appropriate vendor. To obtain additional information from the Department of Revenue see §§ 39-21-113(7) and (10), C.R.S. (Refer to ARL Volume 5, PERSONAL PROPERTY VALUATION MANUAL, Chapter 2, Discovery, Listing, and Classification.)
   
• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
   
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Review supplementary sales confirmation letters, continue market adjustment and depreciation analysis, and code transactions accordingly.
• Begin preliminary sales analysis for the intervening year.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Personal Property

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

October – Statutory Deadlines and Duties

Budget Completed and Submitted to BOCC

Management Team Tasks

• Review final budget.

October – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Certify to the county treasurer the TD-1000 penalties for the third quarter of the current year. Certifying this information provides the treasurer with unpaid penalty information in the event the property sells.
• Remit to the treasurer all fees collected to date, including an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

November – Statutory Deadlines and Duties

CBOE Concludes Hearings

For counties that elected to use the alternate protest and appeal procedure, the CBOE must conclude hearings for real and personal property appeals and render decisions no later than November 1. Written decisions of the CBOE must be mailed to property owners or agents within five business days from the date decisions are rendered.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Review CBOE orders.

Administration Team Tasks

• Run abstract reports by subclass before CBOE changes are entered.

Appraisal Team Tasks

• Change the assessment roll and appraisal records to reflect adjustments ordered by the CBOE.

Abstract of Assessment Sent to Administrator

For counties that elected to use the alternate protest and appeal procedure, the assessor must complete and file the Abstract of Assessment to the Administrator no later than November 21. Abstracts that are improperly completed or out of balance may be returned to the county assessor.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review Abstract of Assessment for accuracy, verify changes ordered by the CBOE, new construction and demolition data. The assessor and BOCC chair must sign two copies.

Administration Team Tasks

• Run abstract reports by subclass and school district, both before CBOE adjustments are entered and after CBOE adjustments are entered.
• Input valuations and unit counts, CBOE changes, and new construction/demolition values into the Division’s online Abstract of Assessment system.
• Print three copies of the abstract and submit to the Management Team for review and signature by the assessor and the chair of the BOCC.
• Retain one paper copy and an electronic copy of the abstract.
• Send two paper copies and an electronic copy of the abstract to the Division.

November – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Remit to the treasurer all fees collected to date, and an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

December – Statutory Deadlines and Duties

Notice of Denied Senior Citizen or Veteran With A Disability Exemption

The Administrator examines the reports submitted by each assessor, and identifies applicants who filed more than one exemption as married couples, an exemption on property that the applicant does not own and occupy as primary residence, or applicant is otherwise ineligible to claim an exemption. The Administrator provides written notice to the assessor to remove ineligible or illegal exemptions.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.

Administrative Team Tasks

• Review report from Administrator and flag property owners who filed illegal applications. These applicants will not receive the senior citizen or veteran with a disability exemption on any of the properties listed in the report.
• Retain Administrator’s report.

Recertification to Taxing Entities

The assessor must recertify to each taxing entity any changes in value made after the August 25 certification of value. The taxing entities must adjust their mill levies accordingly.

The time frame between the recertification deadline and the deadline for certifying mill levies is short. In an effort to assist the taxing entities, the Division recommends that assessors recertify values by December 1.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Review balancing procedures.
• Review recertification forms and letters for accuracy before mailing.
• Discuss with staff the importance of NOT changing any values until after the tax warrant is compiled, balanced, and delivered to the treasurer.

Administration Team Tasks

• Run certification reports by taxing entity.
• Determine changes in value for each taxing entity that occurred between the August 25 certification date and the current date.
• Verify that the total value of the county EQUALS the total value of the school district, unless the county or a school district exempts all or a portion of personal property.
  Verify that the abstract and certification values balance with the recertification values. Differences between the certification of values and the recertification of values should be documented. (Refer to Chapter 7, Abstract, Certification, and Tax Warrant.)
• Write recertification letters to entities indicating the date by which the entities must certify levies to BOCC. Mail letters to individual entities.
• Complete certification of values forms (DLG 57) for each entity. Mail certification of values forms to cities, counties, and special districts to the Division of Local Government by December 10 (preferably by December 1). Mail certification of values forms for school districts to the Department of Education by December 10 (preferably by December 1).
• Compile list of real property and business personal property accounts that were destroyed during the year. Report to the county treasurer the assessed values of properties eligible for state reimbursement per § 39-1-123, C.R.S.

BOCC Certifies Levies and Levies Taxes

No later than December 22, the county commissioners must levy against the assessed value of all taxable property located in the county on the assessment date.

Management Team Tasks

• Monitor completion of tasks detailed for the Administration Team, review the status of each task, and reassign or redefine priorities as necessary.
• Check the certified levies for accuracy.

Administration Team Tasks

• Verify that any new tax areas have been entered into the computer system.
• Enter levies into computer system.

December – Nondate-Specific Statutory Duties

Management Team Tasks

• Monitor completion of tasks detailed for the Administration and Appraisal Teams, review the status of each task, and reassign or redefine priorities as necessary.
• Review most recent publication of Chapter 9, Form Standards, to confirm required components for Notices of Valuation, Protest Forms, Notices of Determination, Special Notices of Valuation and Protest Forms. Determine if forms will be produced in-house or purchased from a printer vendor for the coming year.
• Coordinate scheduling for personal property declaration processing.
• Review control totals report prior to generating the tax warrant.
• Discuss options for mailing the senior citizen and veteran with a disability exemptions notice to residential real property owners and coordinate with county treasurer. If language regarding the veteran with a disability is not included in the tax bill, assessor must notify veterans in their county no later than May 1.
• Remit to the treasurer all fees collected to date, including an itemized statement of the fees. Reconcile the statement with the assessor’s collection register.
• Compile and review approved contracts with outside service providers for the following budget year; make a calendar of specific performance dates; plan and execute a work flow that adheres to these dates.
• Review and reconcile current year’s budget, identify remaining account balances due, ensure that funds committed in the previous fiscal year are expended by January 31.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Administration Team Tasks

• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Appraisal Team Tasks

Real Property

• Mail income data questionnaires.
• See Nondate-Specific Statutory Duties at the beginning of this chapter.

Addendum 2-A, Assessment Calendar

January

February 

March

April

May

June

July

August

September

October

November

December

Variable