HomeMy WebLinkAbout20242585.tiffBarbara Brewer,
Chairperson
Governor's Appointee
STATE BOARD OF EQUALIZATION
Senator Chris Hansen,
Vice -Chair
Designee of
Senate President Fenberg
Richard Sokol
Designee of
Governor Polis
Marty Flm
Governor'aus Appointee
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Adis Orozco
1313 Sherman Street, Room 419
Denver, CO 80203
(303) 864-7770
DATE OF NOTICE: September 25, 2024
DATE OF HEARING: October 10, 2024
PUBLIC SERVICE ANNOUNCEMENT
NOTICE OF PUBLIC HEARING
Speaker Julie McCluskie
House Speaker
The State Board of Equalization ("state board" or "SBOE") will have a meeting on
October 10, 2024 at 9:00 A.M. via remote access only. Members of the public interested in
attending may do so by dialing 877-369-0926, meeting ID: 836 2131 4915 passcode: 657270
or by clicking this link.
ISSUES RAISED BEFORE THE BOARD
All board members will be participating in the meeting remotely. If any party wishes to submit written
documentation to the state board on any subject before the state board, the party must provide
documentation prior to the meeting in an electronic format. Information and communication to state
board members may be sent to the following e-mail address:
dola stateboardofequalization(a,state.co.us
It is requested that all such communication be submitted by October 4, 2024.
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Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 2 of 12
STATE BOARD OF EQUALIZATION ACTIONS
The state board will conduct a hearing to consider the following:
Election of Officers;
Request for waiver of deadlines on exempt properties, pursuant to § 39-9-109(5) and (6), C.R.S;
The findings, conclusions, and recommendations of East West Econometrics, LLC, the annual
study auditor, pursuant to § 39-9-103(1) and (4) and § 39-1-105.5, C.R.S.;
Examination and review of the Abstracts of Assessment, pursuant to § 39-9-103(4) and (7) and
§ 39-9-104, C.R.S.; and
Changes to the Assessors' Reference Library, pursuant to § 39-9-103(10)(a), C.R.S.
The state board will review the reports of the auditor for all counties based on the auditor's
review of assessor and county board of equalization decisions and their impacts to audit
compliance for any class or classes of property. All counties are notified of the possibility that
the state board could issue orders of reappraisal to any or all of the counties to which this notice
is given.
The state board will determine:
Whether to grant or reject waiver requests of exempt properties.
Whether to accept the reports of the auditor as presented.
Whether orders of reappraisal will be issued to any county or counties regarding any class or
subclass of property.
Whether to accept changes to the Assessors' Reference Library discussed and approved as part
of the Statutory Advisory Committee held on September 19, 2024.
Whether decisions are required on any issues brought before the state board.
ELECTION OF OFFICERS
The state board will elect a chair and vice chair.
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 3 of 12
APPROVAL OF MINUTES
Request for approval of minutes from the January 26, 2024, meeting of the SBOE.
REQUESTS FROM EXEMPT PROPERTY OWNERS TO WAIVE FILING DEADLINE
The State Board of Equalization will discuss and take action relating to requests by the following
organizations to waive their filing deadline as allowed under § 39-9-109(5) and (6), C.R.S. Additionally, the
state board will set a new filing deadline for all organizations granted a waiver of filing deadline.
Consent Agendas
The State Board of Equalization without discussion will take action on waiver requests on the following
consent lists in total unless at least one Board member asks that the state board review a request in
further detail. An organization listed on the Consent Agendas need not appear at the hearing but may
make a statement on behalf of the organization if desired.
Organizations will be notified, if possible, if a request will come off this list after further review of the
Division. It may also come off this list at the meeting if requested by a state board member.
Consent Agenda One: Standard Review
The Organizations on the Standard Review Consent Agenda missed both the April 15 and the July 1
filing deadlines for 2024. Under the law, religious organizations may have two years to file before they
forfeit.
File Year(s)
Number Report(s) Property Owner County Requested
01-01543 3 Brothers Redevelopment Inc. Adams 2024
01-01607 1 Greater Faith Community Church Adams 2023, 2024
01-01798 1 Imagine Housing Corp II Adams 2024
02-01098 3 Center for Restorative Programs Adams 2024
03-01218 1 BPOE Lodge 2307 Arapahoe 2023, 2024
03-02181 1 Colorado Fusion Soccer Club Arapahoe 2024
03-02221 1 Umatilla Heights, LLC Arapahoe 2024
03-02236 1 Water for People Arapahoe 2024
07-01093 5, 6 Attention, Inc. Boulder 2024
07-01270 3 Native American Rights Fund Boulder 2024
07-01294 5, 10, 12, 17 Development Disabilities Center Boulder 2024
07-01346 1 Hover Village, Inc. Boulder 2023, 2024
07-01663 1, 3 Hover Community Inc. Boulder 2024
07-01728 1 DDC Foothills Home Boulder 2024
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 4 of 12
File Year(s)
Number Report(s) Property Owner County Requested
Habitat for Humanity of the Boulder
07-01807 20 Valley Boulder 2024
07-01830 1 Imagine Housing Corp II Boulder 2024
Katherine & Charles Hover Green
07-01921 1 Houses, Inc. Boulder 2024
Boulder Pride DBA Rocky Mountain
07-01969 1 Equality Boulder 2024
07-01971 1 Cinnamon Apartments LLLP Boulder 2024
15-01020 1 Lambert Grange #439 Delta 2024
16-02032 1 The Colorado of Garden Clubs Inc. Denver 2024
National Foundation of Dentistry DBA
16-02170 2, 3 Dental Lifeline Network Denver 2024
16-02411 1 Western Governors Association Denver 2024
16-03370 3 John S Stewart VFW Post #1 Denver 2023, 2024
16-03384 1 Iglesia Del Dios Vivo Cristo Viene Denver 2023, 2024
16-03461 5 Clyfford Still Museum Denver 2024
16-03528 2 Community Housing Concepts, Inc. Denver 2023, 2024
16-03715 1, 2 Four Winds American Indian Council Denver 2023, 2024
16-03750 1 Steele Cooperative Preschool Denver 2023, 2024
16-03788 2 The Learning Source Foundation Denver 2024
16-03817 1 Mikveh of East Denver Denver 2023, 2024
16-03830 1 Open Arms Assisted Living Denver 2024
16-03852 1 Center for African American Health Denver 2024
16-03876 1 Epworth Housing Foundation/CPE Denver 2023, 2024
16-03882 1, 2 We Don't Waste Inc. Denver 2024
19-01129 1 Eagle Health Care Center, Inc. Eagle 2023, 2024
21-01061 1, 2 Roswell Community Church El Paso 2023, 2024
Association of Graduates USAF
21-01929 1 Academy INC El Paso 2024
21-02379 1 Pikes Peak Range Riders Foundation El Paso 2024
21-02589 1 Food to Power El Paso 2024
21-02557 1 Hailer May Village LLLP El Paso 2024
21-02653 1 Springs Recovery Connections El Paso 2024
22-01211 1 Penrose Senior Citizens Club Fremont 2024
23-01111 1 American Legion Post 100 Garfield 2024
23-01115 3, 5 Lift -Up Garfield 2024
23-01134 1 Battlement Mesa Residence, Inc. Garfield 2024
Family Visitor Program of Garfield
23-01151 1, 3 County Garfield 2024
23-01219 1 Alpine Legal Services Garfield 2024
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 5 of 12
File Year(s)
Number Report(s) Property Owner County Requested
24-01028 5 Central City Opera House Association Gilpin 2024
24-01045 1 Central City Opera House Association Gilpin 2024
Crested Butte Mountain Bike
26-01119 Association Gunnison 2024
Colorado Springs Astronomical
28-01101 Society Huerfano 2024
Turkey Creek Recreational
30-02241 1, 2, 3 Association, Inc. Jefferson 2024
Rocky Mountain Children's Health
30-02253 Foundation Jefferson 2024
Fraternal Order of Eagles Leadville
33-01005 1 Aerie NO 91 Lake 2024
Women's Resource Center In
34-01164 2 Durango La Plata 2024
Southwest Institute for Education and
34-01187 3 Conservation La Plata 2023, 2024
Companeros: Four Corners
34-01231 1 Immigration Center La Plata 2024
Meals on Wheels of Loveland &
35-01590 3 Berthoud Larimer 2024
35-01639 1 Bas Bleu Theatre Company Larimer 2024
35-01807 1 Homeward Alliance Inc. Larimer 2024
Las
36-01071 1 Trinidad Area Health Association Animas 2024
Pentecostal Church of God Rocky
43-01037 2 Mountain District Weld 2023, 2024
Boys & Girls Clubs of the High
47-01098 2 Rockies Park 2024
49-01146 1, 2 Crystal Basin Holdings LLC Garfield 2024
51-01332 1, 2 Rosemount Museum Pueblo 2024
Senior Resource Development
51-01452 1 Agency, Pueblo, Inc. Pueblo 2024
51-01612 1 Oasis Christian Church Pueblo 2023, 2024
51-01659 1 Pueblo Primary Care QALICB Pueblo 2024
51-01664 1 Keating School Pueblo 2024
54-01057 1 Hahns Peak Area Historical Society Routt 2024
59-01021 9 Summit Historical Society Summit 2024
62-01525 1 Humane Society of Weld County Weld 2023, 2024
62-01736 1 The Learning Source Foundation Weld 2024
80-01066 1 Imagine Housing Corp III Broomfield 2024
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 6 of 12
Consent Agenda Two: History of Prior Forfeitures
The Organizations on the History of Prior Forfeitures Consent Agenda missed both the April 15 and the
July 1 filing deadlines for 2024. However, they had previous forfeitures prior to this reporting cycle
and are being brought to the state board's attention.
File Year(s) ,
Number Report(s) Property Owner County Requested
Rocky Mountain Youth & Medical
01-01738 1, 2, 3 Nursing Consultations, Inc. Adams 2024
07-01259 3 Adventure West Council, BSA Boulder 2024
07-01594 4 Senior Housing Options, Inc. Boulder 2024
08-01049 1, 3 American Legion Post 55 Chaffee 2024
09-01030 1 Kit Carson Historical Society Cheyenne 2024
11-01070 Manassa Saddle Club Conejos 2024
11-01071 San Juan Mountain Church Conejos 2023, 2024
Central States Conference Of Seventh
16-01009 2, 3 Day Adventist Denver 2023, 2024
American Legion Department of
16-01313 3 Colorado Denver 2024
16-01971 3, 4 Francis Heights Inc. Denver 2024
16-02328 3, 5, 6 Senior Housing Options, Inc. Denver 2024
16-02767 1 Our Saviors Lutheran Housing Denver 2024
16-03079 1 Park Hill Residence, Inc. Denver 2024
16-03226 1 Clayton Early Learning, Trustee Denver 2024
16-03372 2 La Clinica Tepeyac Inc. Denver 2024
16-03406 1 Hope Communities Denver 2024
16-03757 1 Olin Hotel Apartments Denver 2024
September House Apartments DBA
16-03785 1 Senior Housing Options Denver 2024
19-01151 1 RMI Innovation Center, LLC Eagle 2024
21-02120 2 Mercy Center Inc. El Paso 2024
21-02146 1 Tri-Lakes Center for the Arts El Paso 2024
21-02170 1, 2 American Numismatic Association El Paso 2024
Colo Nebraska District of the
22-01166 1 Wesleyan Church Fremont 2023, 2024
University of Oklahoma Board of
22-01209 1, 2, 3, 4, 5 Regents Fremont 2024
23-01027 1 Masonic Holding Assoc. Garfield 2024
Garfield Youth Services, Inc. DBA
23-01147 1, 2 Youthzone Garfield 2024
26-01105 1 Alfred A Braun Hut System Gunnison 2024
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 7 of 12
File Year(s)
Number Report(s) Property Owner County Requested
Rocky Mountain Butterfly Consortium
30-01871 3 DBA Butterfly Pavilion Jefferson 2024
34-01092 2 La Plata County Humane Society La Plata 2024
34-01209 1 Riverhouse Children's Center La Plata 2024
35-01145 2, 3 Adventure West Council, BSA Larimer 2024
Turning Point for Youth and Family
35-01442 4 Development Larimer 2024
35-01645 The Crawford Child Advocacy Center Larimer 2024
Colorado Youth Outdoor Charitable
35-01724 1 Trust Larimer 2024
36-01059 1 Trinidad Masonic Temple Asso
ciation ociation Las Animas 2024
42-01114 1 Senior Housing Options, Inc. Montezuma 2024
50-01051 2 Fraternal Order of Eagles 3898 Prowers 2024
51-01629 1,2 107 S Grand LLC Pueblo 2024
Baca Grande Property Owners
55-01044 1 Association Saguache 2024
62-01069 1 Pioneer Post Club of Denver Weld 2024
62-01514 1 VFW Post 2121 Weld 2024
62-01658 1 Keene Clinic Weld 2024
Consent Agenda Three: Multiple Years of Delinquency
The Organizations on this Multiple Years of Delinquency Consent Agenda have missed the filing
deadlines in the first year listed, and have forfeited their exemption for several years. However, for all
organizations listed, either the county has not put the property back on the tax roll or the organization
paid the taxes and is seeking to have their exemption restored and the ability to request an abatement of
paid taxes.
File Year(s)
Number Report(s) Property Owner County Requested
2020, 2021, 2022,
01-01413 1 Aurora Interchurch Task Force Inc. Adams 2023, 2024
Debre Sahil St Michael Ethiopian
Orthodox Tewahedo Church in 2019, 2020, 2021,
01-01834 1 Colorado Adams 2022, 2023, 2024
2020, 2021, 2022,
03-02162 1 College Track Arapahoe 2023, 2024
2018, 2019, 2020,
12-01066 1 Knights of Columbus, Council #2620 Costilla 2021, 2022, 2024
19-01158 1 Starting Hearts, Inc. Eagle 2022, 2023, 2024
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 8 of 12
File Year(s)
Number Report(s) Property Owner County Requested
2016, 2017, 2018,
2019, 2020, 2021,
21-01297 5 Pikes Peak United Methodist Church El Paso 2022, 2023, 2024
2018, 2019, 2020,
2021, 2022, 2023,
26-01021 Fairview Community Assn. Gunnison 2024
30-02009 American Mountaineering Center Jefferson 2022, 2023, 2024
Bethesda Lutheran Communities NKA 2020, 2021, 2022,
30-02146 2 AbleLight Inc. Jefferson 2023, 2024
The state board will take action on organizations' requests for filing deadline waivers contained in the
Consent Agendas.
Requests to Waive Filing Deadline Highlighted for Discussion
The Division of Property Taxation has highlighted the waiver requests on the following list for
discussion. It is highly recommended that property owners of these waiver requests highlighted for
discussion appear at the hearing to make a statement or explanation of failure to file on behalf of the
organization.
File
Number Report(s) Property Owner
21-01078
39-01484
1, 7
First Wesleyan Church
Vineyard Community Church
Year(s)
County Requested
2019, 2020, 2021,
El Paso 2022, 2023
Mesa 2023, 2024
The state board will take action on organizations' requests for filing deadline waivers highlighted for
discussion.
PRESENTATION OF THE ASSESSMENT AUDIT
Consideration of the Annual Study Reports
As required by their contract, East West Econometrics, LLC submitted several reports to the State
Board of Equalization in a manner timely for review by the state board prior to the meeting. This
submission includes sixty-four county reports for 2024, the 2024 Personal Property Report, the 2024
Sales Verification Report, and the 2024 Statutory Deadline Report.
The state board will determine whether to accept the reports as presented.
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 9 of 12
Presentation of Audit Findings
The auditor is recommending that the state board take no action regarding any county at this time.
However, the state board will review the reports of the auditor for all counties. Counties are notified of
the possibility that the state board could issue orders of reappraisal to any or all of the counties to which
this notice is given.
The Auditor's presentation will be followed by:
• Presentation from any other interested parties; and
• Discussion and questions of audit procedures and findings by state board members.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT
County Board of Equalization Changes
Recommendations of the Property Tax Administrator regarding the county board of equalization
decisions and potential adjustment to the abstract for the following counties:
• No county board changes require review by the state board.
Consideration of Abstracts of Assessment
§ 39-5-123, C.R.S. requires counties to file their Abstract of Assessment with the Property Tax
Administrator by August 25, unless the county has opted to use the alternate protest process. The state
board will review and examine the abstracts of assessment pursuant to § 39-9-103(4) and (7) and
§ 39-9-104, C.R.S.
Recommendations of the Property Tax Administrator regarding fifty-eight county Abstracts of
Assessment, as to form after review required under § 39-5-124 (2), C.R.S.
• Lake County missed the August 25 filing deadline and has not filed a completed Abstract of
Assessment for 2024 as of the date of this notice.
• During review, Division of Property Taxation staff had questions regarding the abstracts of a few
counties. All but one have responded to staff satisfactorily and there are no issues. Staff is still
waiting for additional information from Bent County at the time of this notice.
• 56 of 58 abstracts are recommended for approval as of the date of this notice.
The state board will take action on the Abstracts of Assessment for the 58 counties using the normal
protest process.
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 10 of 12
Consideration of Remaining Abstracts of Assessment
Adams, Boulder, Douglas, Gunnison, Jefferson, and Weld Counties opted to use the alternate protest
process as allowed by § 39-5-122.7, C.R.S. Under this provision, the Alternate Protest Abstract of
Assessment filing deadline is November 21.
The state board will set a hearing date to review the Abstracts of Assessment for Adams, Boulder,
Douglas, Gunnison, Jefferson, and Weld Counties, after the extended filing deadline of November 21,
2024. Abstracts must be approved no later than December 20, 2024 under § 39-9-105, C.R.S.
CONSIDERATION OF CHANGES TO THE ASSESSORS' REFERENCE LIBRARY
Pursuant to § 39-9-103(10)(a), C.R.S, the state board will take action regarding the recommendations of
the Statutory Advisory Committee to the Property Tax Administrator from its meeting held
September 19, 2024.
The following items of change to the Assessors' Reference Library discussed and approved as
part of the Statutory Advisory Committee meeting September 19, 2024, are recommended by the
Property Tax Administrator for approval by the SBOE without further discussion, as there were no
objections raised by any party to these changes. Staff is available if there are any questions.
ASSESSMENT RESOURCES
A. ARL Volume 2, Chapter 1, Assessor's Duties and Relationships
Items: 1, 2
B. ARL Volume 2, Chapter 2, Assessment Operation
Items: 1, 2
C. ARL Volume 2, Chapter 3, Specific Assessment Procedures
Items: 1, 2, 3
D. ARL Volume 2, Chapter 4, Assessment Math and Geography
Items: 1, 2, 3, 4, 5, 6
E. ARL Volume 2, Chapter 6, Property Classification Guidelines
Items: 1, 2, 3, 4
F. ARL Volume 2, Chapter 7, Abstract, Certification and Tax Warrant
Items: 1, 2, 3, 4
G. ARL Volume 2, Chapter 9, Forms Standards
Item: 1
H. ARL Volume 2, Chapter 10, Exemptions
Items: 1, 2, 3
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 11 of 12
L ARL Volume 2, Chapter 11, State Assessed Property
Items: 1, 2
J. ARL Volume 2, Chapter 12, Special Topics
Items: 1, 2, 3
APPRAISAL STANDARDS
A. ARL Volume 3, Chapter 6, Valuation of Natural Resources
Item: 1
B. ARL Volume 3, Chapter 7, Special Issues in Valuation
Item: 1
C. ARL Volume 5, Chapter 1, Applicable Property Tax Laws
Item: 1
D. ARL Volume 5, Chapter 4, Personal Property Tables
Item: 1
E. ARL Volume 5, Chapter 7, Special Issues
Items: 1, 2
The state board will take action to approve or disapprove of changes recommended to the Assessors'
Reference Library.
EXECUTIVE SESSIONS
Pursuant to § 24-6-402(3)(a)(II), C.R.S., the state board may convene in Executive Session during their
meeting for the purposes of a conference with the state board's attorneys on the pending court case in
Denver District Court Case No. 24CV30133, Board of Equalization of the County of Douglas v. Board
of Equalization of the State of Colorado.
Pursuant to § 24-6-402(3)(a)(II), C.R.S., the state board may convene in Executive Session during their
meeting for the purposes of receiving legal advice on specific legal questions relating to any of the
topics listed on this Notice of Public Hearing.
OTHER BUSINESS
The state board will take action on a settlement offer in Denver District Court Case No. 24CV30133,
Board of Equalization of the County of Douglas v. Board of Equalization of the State of Colorado.
The Property Tax Administrator will provide an explanation of expanded duties of the state board
contained in HB 24B-1001.
Notice of Public Hearing
Dated September 25, 2024
RE: State Board of Equalization Meeting
October 10, 2024
Page 12 of 12
The state board will set a meeting prior to December 20, 2024 to review abstracts from counties using
the alternate protest period. However, if no problems exist in these abstracts, the state board can elect not
to meet and authorize the Chairperson to approve the alternate protest counties' abstracts and any late
filed abstracts.
The state board will set a meeting date for a February 2025 meeting of the state board.
The state board will set a meeting date for the October 2025 meeting of the state board.
Other business.
Reasonable accommodations 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 Adis Orozco at 303-864-7770 by October 4, 2024.
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