HomeMy WebLinkAbout20132746.tiffSTATE BOARD OF EQUALIZATION
Charles S. Brown Sandra M. Adams Kevin N. Patterson Susan Rogers John Morse
Chairman, Vice Chair, Designee of Designee of President of
Appointee of Appointee of The Governor Speaker of Senate
The Governor The Governor The House
ORGANIZATION: Colorado State Board of Equalization
CONTACT:
Carol Schlauder
1313 Sherman Street, Room 419
Denver, CO 80203
(303) 866-2373
DATE OF NOTICE: September 24, 2013
DATE OF HEARING: October 8, 2013
PUBLIC SERVICE ANNOUNCEMENT
NOTICE OF PUBLIC HEARING
JoAnn Groff
Property Tax
Administrator
RECEIVED
SEP 2 7 2B13
WELD COUNTY
COMMISSIONERS
The State Board of Equalization (state board) will begin its hearing on October 8, 2013 at 9:00
A.M. in 200 E. 14th Ave., Hearing Room A, Denver, Colorado. The issues will be heard in the order
listed in this notice unless changed by agreement of the state board.
REQUESTS ON EXEMPT PROPERTIES
The state board will discuss issues and take actions related to requests by the following organizations
to waive their filing deadline as allowed under § 39-9-109 (5) and (6) C.R.S.
Organizations and the general public will be invited to comment on waiver requests as waiver requests
are presented:
Requests to Authorize the Property Tax Administrator to Exempt for Additional Time
Organization
Northeast Denver Housing Center
Lowry Foundation
Years Requested County
2010 Denver
2010 Denver
Requests for Waivers Based on Incomplete/Incorrect Annual Reports or Applications
Organization Years Requested County
Lutheran Hospital of the San Luis Valley 2011, 2012, 2013 Alamosa
Church of God of Cleveland, 2011 Denver
Igreja De Deus Fonte De Vida
Heritage Baptist Church of Stratton 2011, 2012, 2013 Kit Carson
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Notice of Public Hearing
State Board of Equalization
September 24, 2013
Page 2
Requests for Waivers from Filing Deadline Highlighted for Discussion
Organization
Eastlake Temple Assn.
Trachten-Erhaltungs-Verein Edelweiss
Denver, Inc.
Alamosa Pentecostal Church
Pat Hannon VFW Post #4666
Platte River Industries
Globeville Church of God in Christ
dba Graham Memorial Pentecostal Church
Life Spring Christian Fellowship
Black Forest Saddle Club
Pikes Peak United Way
Masonic Holding Assn.
The Learning Source Foundation
Berthoud/Loveland Masonic Temple Assn.
Aspen Historical Society
Minnequa Post #3641 VFW
Cripple Creek Baptist Church
BPOE Wray Lodge 2409
Years Requested
County
2010, 2011, 2012, 2013 Adams
2012, 2013 Adams
2009, 2010, 2011, 2012 Alamosa
2013
2013
2011, 2012
2010
2011, 2012, 2013
2009, 2010, 2011,
2012, 2013
2013
2012,2013
2011, 2012
2013
2013
2012,2013
2012,2013
2013
Additional Requests for Waivers from Filing Deadline
Organization
South -Central Colorado Seniors
Deer Trail Elks Lodge
Mackintosh Academy
Colorado Hospital Assn.
Safe Shelter of St. Vrain Valley (1)
Safe Shelter of St. Vrain Valley (2)
Safe Shelter of St. Vrain Valley (3)
American Legion Cliff Sexton Post #55 (1)
American Legion Cliff Sexton Post #55 (2)
Coalby Domestic Water
Randell Moore School of Denver (1)
Randell Moore School of Denver (2)
Randell Moore School of Denver (3)
Christian Science Metropolitan Reading Room
Colorado League of Charter Schools
IBPOE of W. Pikes Peak #473
Manitou Masonic Temple Assn.
Community Church of the Rockies (1)
Community Church of the Rockies (2)
The Mercy Center (1)
The Mercy Center (2)
BPOE Central City Lodge #557
Years Requested
2013
2013
2012,2013
2012,2013
2013
2013
2013
2013
2013
2013
2013
2013
2013
2011, 2012, 2013
2013
2011, 2012, 2013
2012,2013
2011, 2012, 2013
2011,2012,2013
2013
2013
2013
Arapahoe
Denver
Denver
El Paso
El Paso
El Paso
Garfield
Jefferson
Larimer
Pitkin
Pueblo
Teller
Yuma
County
Alamosa
Arapahoe
Arapahoe
Arapahoe.
Boulder
Boulder
Boulder
Chaffee
Chaffee
Delta
Denver
Denver
Denver
Denver
Denver
El Paso
El Paso
El Paso
El Paso
El Paso
El Paso
Gilpin
8
Notice of Public Hearing
State Board of Equalization
September 24, 2013
Page 3
VFW Gunnison Post #4267
First Baptist Church of Coal Creek
Evergreen Rodeo Assn.
Sjret, LLC (1)
Sjret, LLC (2)
Word of God Fellowship
Arvada Junior Chamber Foundation
Lake County Civic Ctr. Assn. (1)
Lake County Civic Ctr. Assn. (2)
Lake County Civic Ctr. Assn. (3)
Lake County Civic Ctr. Assn. (4)
Moose Lodge 275 of Ft. Collins
Tau of Gamma Phi Beta Sorority
Shambhala Mountain Center
High Plains Foundation (1)
High Plains Foundation (2)
Kendrick Bible Church
Christ United Methodist Church
Cortez Masonic Temple Assn.
Family Ties West
Parents of the Handicapped
YWCA of Pueblo
Antelope Run School
AF & AM Egeria Lodge 167
North Routt Preschool
Namo Buddha Seminar
Abundant Life Church
First Baptist Church of Pierce
2012, 2013 Gunnison
2012, 2013 Jefferson
2013 Jefferson
2013 Jefferson
2013 Jefferson
2012, 2013 Jefferson
2013 Jefferson
2013 Lake
2013 Lake
2013 Lake
2013 Lake
2013 Larimer
2013 Larimer
2013 Larimer
2013 Larimer
2013 Larimer
2012, 2013 Lincoln
2012, 2013 Logan
2012, 2013 Montezuma
2013 Montrose
2013 Prowers
2013 Pueblo
2013 Rio Grande
2013 Routt
2013 Routt
2012, 2013 Saguache
2011, 2012, 2013 Summit
2012, 2013 Weld
STATE BOARD OF EQUALIZATION ACTIONS
The state board will conduct a hearing to consider the following:
The findings, conclusions, and recommendations of Wildrose Appraisal, Inc., the annual
study auditor, pursuant to § 39-9-103(1) and (4) and § 39-1-105.5, C.R.S.;
The recommendations of the Property Tax Administrator on the county Abstracts of
Assessment, pursuant to § 39-9-103(4) and (7) and § 39-9-104, C.R.S.; and
Various other issues and reports
The state board will determine:
Whether orders of reappraisal will be issued to any county or counties regarding any
class or subclass of property;
Whether adjustments will be made to an Abstract of Assessment of any county or
counties;
Whether policy decisions are required on any issues brought before the state board.
Notice of Public Hearing
State Board of Equalization
September 24, 2013
Page 4
The auditor is not recommending that the state board take any action as to any of the counties not
identified in this notice. The state board will, however, review the reports of the auditor for all
counties. Counties are further notified that it is possible that the state board could issue orders of
reappraisal to any or all of the counties to which this notice is given.
ISSUES RAISED BY THE AUDITOR
Notice is given that the state board will be determining whether or not improprieties have occurred in
the counties and what action, if any, must be taken. Counties are advised that it will be necessary to
present evidence that supports their position that no action need be taken by the state board. Assessors
who present documentary evidence must bring nine copies of such evidence. The copies will be
provided to the five state board members, the representative of the Attorney General's Office, the
meeting recorder, the auditor, and the Property Tax Administrator.
PRESENTATION BY THE AUDITOR
Wildrose Appraisal, Inc. will make introductory remarks regarding audit procedures and the annual
study.
Discussion and questions of audit procedures by state board members
Presentation by interested parties of questions and discussion of audit procedures
CONSIDERATION OF THE ANNUAL STUDY REPORTS
Wildrose Appraisal, Inc. submitted sixty-seven reports to the State Board of Equalization by the
September 15 filing deadline. They were granted an extension by Legislative Council until October 8,
2013 for the Abstract Projection and the County Board of Equalization Changes Reports.
ISSUES OUTSTANDING BASED ON PREVIOUS BOARD ACTION
Results of 2013 order of reappraisal recommended by the Property Tax Administrator issued
under 39-2-114, C.R.S.
Saguache County (Omitted Property) 2013
Results of 2011 and 2012 orders of reappraisal recommended by the Assessment Auditor issued
under $ 39-1-105.5, C.R.S.
Saguache County (Residential) 2011 & 2012
Notice of Public Hearing
State Board of Equalization
September 24, 2013
Page 5
Consideration of payback of excess state aid to schools, cost of supervision and interest for 2011
and 2012 orders.
The Property Tax Administrator will report on monies to be received for payback of excess state aid to
schools and costs of supervision as a result of 2011 and 2012 orders of reappraisal for Saguache
County.
PUBLIC COMMENT
The board will accept comments from the public on issues presented to the board.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT AS TO FORM
Acceptance of 60 county Abstracts of Assessment as to form after review required under
§ 39-5-124 (2) C.R.S.
Jackson County did not submit its abstract until September 18, 2013. The abstract was received
incomplete.
Boulder, Denver, Douglas and Jefferson Counties opted to use the alternate protest process under
§ 39-5-122.7, C.R.S. Under this provision, the Abstract of Assessment filing deadline is November
21, 2013.
The state board will set a hearing date to review and accept the Abstracts of Assessment of Boulder,
Denver, Douglas and Jefferson Counties, after the extended filing deadline of November 21, 2013.
Abstracts must be approved no later than December 20, 2013. The state board can elect not to meet if
no problems exist, and authorize the chairman to approve the abstracts.
COUNTY BOARD OF EQUALIZATION CHANGES
There are no recommendations by the Property Tax Administrator regarding the county board of
equalization decisions as reflected on the Abstracts of Assessment.
OTHER BUSINESS
Statutory Advisory Committee
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from its
meeting held September 19, 2013.
Other business to come before the board
Reasonable accommodations will be provided upon request for persons with disabilities. If you are a person with a disability who
requires special accommodations to participate in this public meeting, please notify Carol Schlauder at 303-866-2373 by October 1,
2013.
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