HomeMy WebLinkAbout20233784.tiff „4, r
- STATE BOARD OF EQUALIZATION
Barbara Brewer, Senator Chris Hansen Bernard Buescher Marty Flaum Julie McCluskie
Chairperson Designee of Designee of Governor's Appointee House Speaker
Governor's Appointee Senate President Fenberg Govemor Polls
ORGANIZATION: Colorado State Board of Equalization RECEIVED
CONTACT: Adis Orozco DEC 0 8 2023
1313 Sherman Street,Room 419 WELD COUNTY
Denver,CO 80203 COMMISSIONERS
(303)864-7770
DATE OF NOTICE: December 4,2023
DATE OF HEARING: December 18,2023
PUBLIC SERVICE ANNOUNCEMENT
NOTICE OF PUBLIC HEARING
The State Board of Equalization("state board"or"SBOE")will have a meeting on December 18,
2023 at 10:00 A.M.,via remote access only.Members of the public interested in attending may do
so by dialing 877-369-0926,meeting ID:870 9259 3725 passcode:514911,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@state.co.us
EXECUTIVE SESSIONS
Pursuant to section 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
the topics listed on this Notice of Public Hearing.
1313 Sherman Street,Room 419,Denver,CO 80203,(303)864-7777
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Notice of Public Hearing
State Board of Equalization Meeting
December 18,2023
Page 2 of 6
STATE BOARD OF EQUALIZATION ACTIONS
The state board will conduct a hearing to consider the following:
Requests for waiver of deadlines on exempt properties;
The findings,and conclusions of the 2023 Abstract Projections and 2023 County Board of
Equalization Adjustments reports 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.;
The findings,conclusions,and recommendations of the annual study auditor regarding Lake
County;
Review of county board of equalization decisions in Douglas County including impacts to audit
compliance and the recommendations of the Property Tax Administrator;
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.,for the several counties
opting to use the alternate protest process;
and
Changes to the Assessor's Reference Library.
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 adjustments should be made to an Abstract of Assessment of any county or counties;
Whether adjustments should be made to an Abstract of Assessment of any class or subclass of
property which was changed by a county board of equalization;
and
Whether to accept changes to the Assessors'Reference Library discussed as part of the
Statutory Advisory Committee meeting held on December 14,2023.
Notice of Public Hearing
State Board of Equalization Meeting
December 18,2023
Page 3 of 6
APPROVAL OF MINUTES
Request for approval of minutes from the October 12,2023 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 Agenda
The State Board of Equalization without discussion will take action on waiver requests on the
following list 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 Agenda 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 of this list at the meeting if requested by a state board member.
File Number Report Property Owner Coun Year s
Requested
07-01647 2 5�ffi'1123 pruce Street LLC Boulder 2022,2023 j
16-02681 2 YEmpowerment Program Denver 2023
L16-02681 4 ;Em•owerment Program ra Denver 2023
16-02681 5 Empowerment Program Denver i 2023
16-03097 1 I Rocky Mountain Feline Rescue�..il Denver 2023
2021,2022,
20-01002 ,1 I American Legion Frank King Post 77 Elbert 2023
2021,2022,
20-01002 2 I American Legion Frank King Post 77 Elbert 2023
22-01111 2 I Kinder Haus _ Fremont 2023
30-01319 1 Pleasant Park 4H Association Jefferson 2023
40-01015 1 Mineral County Fairgrounds Assoc Mineral 2022,2023
2021,2022,
51-01171 11 I Cornerstone Assembl of God Pueblo 2023
62-01667 1 t Trinity Housing Corporation of Greeley LI Weld 12022,2023
The state board will discuss and take action on any waiver requests removed from the Consent Agenda
at the request of a board member.Otherwise,the state board will take action on waiver requests on the
consent agenda in total.
Notice of Public Hearing
State Board of Equalization Meeting
December 18,2023
Page 4 of 6
CONSIDERATION OF THE REMAINING ANNUAL STUDY REPORTS
East West Econometrics,LLC submitted the 2023 Abstract Projections,the 2023 County Board of
Equalization Adjustments reports to the State Board of Equalization,and any other reports provided.
The state board will determine whether to accept the reports as presented.
The state board will also review the reports of the auditor for Lake County.The state board will
consider any recommendations from the auditor regarding Lake County.Lake County is notified of the
possibility that the state board could issue orders of reappraisal.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT
County Board of Equalization Changes
Recommendations of the Property Tax Administrator regarding the county board of equalization
decisions.
Potential adjustment to the abstract concerning any class or subclass of property which was changed by
a county board of equalization.Highlighted for hearing is the abstract for the following county:
• Douglas County
Consideration of Abstracts of Assessment for Counties on the Alternate Protest Process
Adams,Arapahoe,Boulder,Denver,Douglas,Gunnison,Jefferson,Lake,Pitkin,and Saguache
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 was November 21,2023.
The state board will take action on the remaining Abstracts of Assessment filed by the ten counties.
• The Property Tax Administrator recommends all abstracts for approval.
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 on
December 14,2023.
The following items of change to the Assessors'Reference Library are being discussed and may be
approved as part of the Statutory Advisory Committee meeting December 14,2023.No issues were
raised at the Statutory Advisory Committee Pre-Meeting held November 28,2023.Unless issues arise
at the December 14th 2023 meeting,the following changes are recommended by the Property Tax
Notice of Public Hearing
State Board of Equalization Meeting
December 18,2023
Page 5 of 6
Administrator for approval by the SBOE without further discussion.Staff is available if there are any
questions.
ASSESSMENT RESOURCES
A.ARL Volume 2,Multi-Chapter Updates
Items:1,2,3,4,5,6,7,8
B.ARL Volume 2,Chapter 1,Assessors Duties and Relationships
Items:1,2
C.ARL Volume 2,Chapter 2,Assessment Operations Calendar
Items:1,2,3,4,5,6,7
D.ARL Volume 2,Chapter 3,Specific Assessment Procedures
Items:1,2,3,4,5,6,7,8,9
E.ARL Volume 2,Chapter 5,Taxpayer Administrative Remedies
Items:1,2,3,4,
F.ARL Volume 2,Chapter 6,Property Classification Guidelines and Assessment
Percentages
Items:1,2,3,4,5
G.ARL Volume 2,Chapter 7,Abstract,Certification,and Tax Warrant
Items:1,2,3
H.ARL Volume 2,Chapter 8,Assessment Planning Guidelines
Item:1
I.ARL Volume 2,Chapter 9,Form Standards
Items:1,2,3
J.ARL Volume 2,Chapter 11,State Assessed Property
Item:1
K.ARL Volume 2,Chapter 12,Special Topics
Item:1
APPRAISAL STANDARDS
A.ARL Volume 3,Chapter 2,Appraisal Process,Economic Areas,and the Approaches to
Value
Item:1
Notice of Public Hearing
State Board of Equalization Meeting
December 18,2023
Page 6 of 6
B.ARL Volume 3,Chapter 5,Valuation of Agricultural Land
Item:1
C.ARL Volume 3,Chapter 6,Valuation of Natural Resources
Items:1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16
D.ARL Volume 3,Chapter 7,Special Issues in Valuation
Items:1,2,3,4
E.ARL Volume 5,Table of Contents
Item:1
F.ARL Volume 5,Chapter 1,Applicable Property Tax Laws
Item:1
G.ARL Volume 5,Chapter 2,Discovery,Listing,and Classification
Items:1,2,3,4,5,6
H.ARL Volume 5,Chapter 3,Valuation Procedures
Item:1
I.ARL Volume 5,Chapter 4,Personal Property Tables
Items:1,2,3,4,5,6,7,8,9,10
J.ARL Volume 5,Chapter 6,Oil and Gas Equipment Valuation
Items:1,2,3,4,5,6
K.ARL Volume 5,Chapter 7,Special Issues
Items:1,2,3,4,5,6,7,8,9,10,11,12,13,14
L.ARL Volume 5,Chapter 8,Oil and Gas Pipeline
Items:1,2,3,4,5,6,7,8,9
The state board will take action to approve or disapprove of changes recommended to the Assessors'
Reference Library.
OTHER BUSINESS
Confirmation of the October 10,2024 date for the 2024 annual 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 December 12,2023.
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