When submitting your real property appeal to the Boulder County Assessor’s Office, please keep in mind the following timelines, dates and processes.
| January | |
|---|---|
| January 1 |
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| As soon as practicable after January 1 | The Assessor mails or delivers two personal property schedules, and two subdivision land valuation questionnaires to appropriate taxpayers. |
| Not later than January 10 | Assessor delivers tax warrant to the Treasurer. |
| Not later than January 15 | The State Property Tax Administrator (PTA) reports to the General Assembly and the State Board of Equalization (SBOE) the estimated total valuation for assessment, estimated residential percentage, the target percentage, and projected residential rate in each year when there is a change in the level of value. |
| February | |
| No statutory deadlines | |
| March | |
| By March 1 | The Colorado Forest Service reports to the Assessor the legal descriptions and owner’s names for those forested parcels qualifying as agricultural land. |
| Not later than March 20 | Subdivision developers or agents must return signed, completed declarations to the Assessor. |
| April | |
| Not later than April 1 | State assessed companies file annual statement with the PTA. |
| Prior or subsequent to April 15 | Assessor may require additional information from owners of taxable property. |
| Not later than April 15 |
|
| Subsequent to April 15 | Assessor determines Personal Property values from the best information available and imposes a penalty for taxpayers failing to file. |
| May | |
| Prior to May 1 | Notice of organization of Special Districts must be given to the Assessor. Court orders of inclusions and exclusions must be filed with the County Clerk and Recorder, unless an election is to be held. |
| On or before May 1 | Assessor gives public notice of hearings on Real and Personal Property. |
| Not later than May 1 | Assessor sends Notice of Valuation (NOV) for real property, together with an appeal form (excluding oil and gas leaseholds and lands) to taxpayer. |
| First working day after NOV’s are mailed | Assessor sits to hear all objections concerning Real Property valuations. |
| Not later than June 8 | Taxpayer mails notice of Real Property Appeal to Assessor. |
| June | |
| By June 1 |
|
| Not later than June 8 | Taxpayer notifies Assessor in person of Real Property Appeal. |
| Not later than June 15 | Assessor sends Notice of Valuation, together with an Appeal Form, for Personal Property, drilling rig valuations, and adjusted valuation of oil and gas leaseholds and lands to taxpayer. |
| Beginning on June 15 | Assessor sits to hear all objections concerning Personal Property and oil and gas leaseholds and land valuations. |
| Not later than June 30 | Taxpayer mails notice of Personal Property Appeal to the Assessor. |
| By June 30 | Assessor shall conclude all hearings concerning Personal Property valuations. |
| Not later than June 30 | Taxpayer notifies Assessor in person of Personal Property appeal. |
| On or before the last working day in June | Assessor mails two copies of Notice of Determination concerning Real Property values to taxpayer. [In the case of an extended appeal period, this date is the last working day in August. |
| July | |
| Prior to July 1 |
|
| Not later than July 1 | PTA sends notice of valuation to state assessed companies, and County Assessors. |
| Beginning on first working day after NOV’s are mailed | PTA hears all complaints concerning state assessed values. |
| Beginning on July 1 | CBOE sits to hear appeals on the valuation of Real and Personal Property. In the case of an extended appeal period, this date is September 1. |
| Second Monday in July | Assessor reports to CBOE the valuation for assessment of all taxable Real Property in the county. Assessor submits a list of all appeals concerning Real Property valuation and his action in each case. |
| On or before July 10 | Assessor mails two copies of Notice of Determination concerning Personal Property values to taxpayer. |
| On or before July 15 of that year | Taxpayer mails two copies of Assessor’s Notice of Determination to appeal to CBOE. Appeals bearing postmarks on or before this date constitute proper filing. In the case of an extended appeal period, this date is September 15. |
| Not later than July 15 | State assessed companies, Assessors, and Boards of County Commissioners file petitions with the PTA to appeal state assessed valuations or apportionments. |
| July 15 | Assessor reports to CBOE the valuation for assessment of all taxable Personal Property in the county, movable equipment which has been apportioned with other counties, a list of all people who failed to file and his action in each case, and a list of all appeals concerning Personal Property valuation and his action in each case. |
| On or before July 20 of that year | Taxpayer mails two copies of Assessor’s Notice of Determination to appeal to CBOE. Appeals bearing postmarks on or before this date constitute proper filing. |
| July 27 | PTA concludes all hearings concerning state assessed properties. |
| August | |
| Not later than August 1 | The PTA shall render decisions on state assessed complaints and issue final determinations of value to those who appeal. |
| Not later than August 5 | CBOE concludes hearings and renders decisions on Real and Personal Property appeals. In the case of an extended appeal period, this date is November 1. |
| No later than August 15 | Assessor mails two copies of real and personal property NOD to property owner. (For counties that elect to use the alternate protest and appeal procedure.) |
| Within 5 business days of rendering a decision | The CBOE mails decisions on Real and Personal Property appeals. |
| Not later than 30 days after the decision of the CBOE is mailed | Appeals from decisions of CBOE must be filed with the State Board of Assessment Appeals (BAA), District Court, or the County Commissioners for a binding arbitration hearing. |
| Not later than August 25 |
|
| By August 25 | Treasurer files reports with the PTA of all taxes abated, refunded or determined to be uncollectable and canceled during the previous reporting period. |
| September | |
| Not later than 45 days after decision of BAA |
|
| Not later than 30 days after decision of BAA |
|
| October | |
| No statutory deadlines | |
| November | |
| On or before November 10 | Assessor certifies value changes of each school district to the Department of Education. This is a recommendation by the Property Tax Administrator and the State Board of Education. |
| On or before November 15 | PTA certifies value of each county and school district or portion of a joint school district in each county to State Board of Education. |
| December | |
| Not later than December 1 | PTA, in cooperation with Assessors’ committee, submits legislative recommendations to Governor. |
| Prior to December 10 |
|
| Not later than December 15 | Clerk or secretary of towns, cities, special districts, and school districts certifies levy to County Commissioners. |
| Not later than December 22 | County Commissioners levy taxes. |
