Important Dates for Property Owners
The Assessor operates on a timetable established by law known as the assessment calendar. Some of the important dates with the Colorado Revised Statute (CRS) sites referenced which directly impact property owners are:
January 1
All taxable property is listed and valued based on its status as of this date. C.R.S. 39-5-105
Property taxes for the prior year become due and payable. Taxes may be paid in full by April 30th or paid in two equal installments, the first installment is due by the last day in February and the second installment is due by June 15th. C.R.S. 39-10-102(1)(b)(I); C.R.S.39-10-104.5; Taxes are paid to the County Treasurer.
No later than January 10th
Assessor delivers tax warrant to treasurer. C.R.S. 39-5-129
By January 31st
The property Tax statement (tax bill) is mailed to property owners by the Mesa County Treasurer’s Office. The levies shown on the bill are provided by the taxing entities by December 15 the prior year. C.R.S. 22-40-102(1),(3); C.R.S. 39-5-128(I)
February 28
First half of taxes must be received by County Treasurer (if paid in installments). C.R.S. 39-10-102(1)(b)(I); C.R.S. 39-10-105.5
April 15
The last date to return a list of all business personal property (equipment and furnishings) and oil and gas Declaration Schedules to avoid penalties. C.R.S. 39-5-108; C.R.S 39-5-113.5(1); C.R.S 39-6-106; C.R.S 39-6-111.5; C.R.S 39-7-101
Property owner may request a 10 or 20 day extension for filing personal property schedule. C.R.S. 39-5-116(1)
By April 30th
Taxes must be received by County Treasurer (if paid in whole). C.R.S 39-10-102(1)(b)(I); C.R.S 39-10-104.5
By May 1st
The Assessor mails a Notice of Valuation annually to real property owners along with an appeal form. The assessor also gives public notice to all taxpayers concerning their right to appeal the value placed on their property. Colo. Const. 20, art X; C.R.S. 39-5-121(1); C.R.S 39-7-102.5
Assessor mails senior citizen and disabled veteran exemption notices to residential real property owners. C.R.S. 39-3-204
May 1 - June 8
Assessor hears protests to real property valuation. C.R.S 39-5-122(1)
June 8th is the last day to file a protest on real property valuation with the County Assessor
June 15th
Assessor mails a Notice of Valuation with an appeal form to owners of taxable personal property (business equipment). Colo. Const. 20 art, X; C.R.S. 39-5-121(1.5); C.R.S. 39-5-113.3(2); C.R.S. 39-6-111.5; C.R.S. 39-7-102.5
Taxpayer protests to Assessor for personal property begin. C.R.S. 39-5-122(1); C.R.S. 39-6-111.5; C.R.S. 39-7-102.5
The Second half of Taxes must be received by County Treasurer (if paid in installments). C.R.S. 39-10-102(1)(b)(I); C.R.S. 39-10-104.5
June 30th
Assessor mails two copies of their decision (Notice of Determination) for all real property protests. C.R.S. 39-5-122(2); C.R.S. 39-5-122.7
Last date to file a protest on Business Personal Property with County Assessor
July 1st
Applications for disabled veteran’s exemptions are submitted to the Division of Veterans Affairs. Applications bearing a postmark of July 1 are considered timely filed. C.R.S. 39-3-205(1) (b); C.R.S. 39-3-206; C.R.S. 39-3-206(1.5)(a); C.R.S. 39-3-206(2)(a.7)
July 10th
Assessor mails two copies of their decision (Notice of Determination) for all personal property protests. C.R.S. 39-5-122(2)
July 15th
To appeal the Assessor’s Office decision regarding a real property valuation protest, the property owner mails a copy of the Assessor’s real property Notice of Determination to the County Board of Equalization. Appeals bearing postmark on or before July 15 constitute proper filing. C.R.S. 39-8-106(1)(a)
The County Board of Equalization (CBOE) begins hearing appeals of real and personal property valuations. C.R.S. 39-8-104
Senior Property Tax Exemption forms must be completed and returned to the Assessor. If you have already returned one to the Assessor’s Office you do not need to reapply. C.R.S. 39-3-205; C.R.S. 39-3-206
July 20th
Business Personal Property owner mails one copy of assessor’s personal property Notice of Determination to the County Board of Equalization. Appeals received or bearing postmark on or before July 20 constitute proper filing. C.R.S. 39-8-106(1)(a)
August 5th
County Board of Equalization concludes hearings and renders decisions on real and personal property appeals. C.R.S. 39-8-107(2)
If Property Owner disagrees with County Board of Equalization (CBOE) decision the owner must file by the 30th day after postmark of the CBOE decision with the Board of Assessment Appeals, District Court, or Board of County Commissioners for Binding Arbitration. C.R.S. 39-8-108(1)
August 15
Assessor mails denial notice to residential real property owners returning incomplete or non-qualifying applications for Senior Exemption or Veterans Exemption. C.R.S. 39-3-206(1); C.R.S. 39-3-206(1.5)(b)
September 1 to October 1
Board of County Commissioners begins hearing appeals for denial of senior citizen and disabled veterans exemptions.