HomeMy WebLinkAbout20212041.tiffCOUNTY BOARD OF EQUALIZATION
WELD COUNTY
Single County Schedule Number: R5273908
STIPULATION (As To Tax Year 2021 Actual Value)
RE PETITION OF :
NAME: WGCC LLC
ADDRESS: PO BOX 336250
GREELEY CO 80633-0605
Petitioner (s) and the Weld County Assessor hereby enter into this Stipulation
regarding the tax year 2021 valuation of the subject property, and jointly move the
Board of Equalization to enter its order based on this Stipulation.
Petitioner (s) and Assessor agree and stipulate as follows:
1. The property subject to this Stipulation is described as:
1919 68th Ave, Greeley, GR GP L1 GRACE POINTE
2. The subject property is classified as residential.
3. The County Assessor originally assigned the following actual value to the
subject property for the tax year 2021 :
Total: $16,515,907
4. After further review and negotiation, Petitioner (s) and Weld County Assessor
agree to the following tax year 2021 actual value for the subject property:
Total: $14,848,320
5. The valuation, as established above, shall be binding only with respect to tax
year 2021 .
6. Brief narrative as to why the reduction was made:
Further review of all approaches to value indicated an adjustment.
7. Both parties agree that:
71The hearing scheduled before the Board of Equalization on 08/04/2021
at 1:00 PM be vacated.
[lA hearing has not yet been scheduled before the Board of Equalization.
R5273908
1
00,D1-DO9I
ASO 109
DATED this 26th day of July
Sie✓e Briscoe
Steve Buscoe (Jul 26, 2021 17:00 MDT)
Petitioner(s) or Agent or Attorney
, 2021 .
Address:
PO Box 336250
Greeley, CO 80633
Telephone: 9703950404 ext. 115
R5273908
(Assistant) County Attorney for
Respondent, Weld County Board of
Commissioners
Address:
1150 "O" Street
P.O. Box 758
Greeley, CO 80632
Telephone:(970) 336-7235
County Deputy Assessor
Address:
1400 N.17th Avenue
Greeley, CO 80631
Telephone: (970) 400-3650
2
R5273908/WGCC LLC stipulation
Final Audit Report
2021-07-27
Created: 2021-07-26
By: TIM REDDICK (treddick@co.weld.co.us)
Status: Signed
Transaction ID: CBJCHBCAABAAc-2JgvJFQ8quRKQhcQKT4g1ScDJ-6xgx
"R5273908/WGCC LLC stipulation" History
t Document created by TIM REDDICK (treddick@co.weld.co.us)
2021-07-26 - 1:14:52 PM GMT- IP address: 204.133.39.9
E* Document emailed to TIM REDDICK (treddick@co.weld.co.us) for approval
2021-07-26 - 1:14:55 PM GMT
£ Document approved by TIM REDDICK (treddick@co.weld.co.us)
Approval Date: 2021-07-26 - 1:18:01 PM GMT - Time Source: server- IP address: 204.133.39.9
El. Document emailed to Jason Marini (jmarini@co.weld.co.us) for approval
2021-07-26 - 1:18:02 PM GMT
t Email viewed by Jason Marini (jmarini@co.weld.co.us)
2021-07-26 - 3:43:42 PM GMT- IP address: 204.133.39.9
d4 Document approved by Jason Marini (jmarini@co.weld.co.us)
Approval Date: 2021-07-26 - 3:47:33 PM GMT - Time Source: server- IP address: 204.133.39.9
'w Document emailed to Jason Marini (appeals@weldgov.com) for signature
2021-07-26 - 3:47:35 PM GMT
t Email viewed by Jason Marini (appeals@weldgov.com)
2021-07-26 - 3:51:42 PM GMT- IP address: 204.133.39.9
6Q Document e -signed by Jason Marini (appeals@weldgov.com)
Signature Date: 2021-07-26 - 3:52:00 PM GMT - Time Source: server- IP address: 204.133.39.9
Cam+ Document emailed to Steve Briscoe (steve.briscoe@continuumhealth.com) for signature
2021-07-26 - 3:52:02 PM GMT
•n Email viewed by Steve Briscoe (steve.briscoe@continuumhealth.com)
2021-07-26 - 10:56:47 PM GMT- IP address: 63.237.119.131
-a::aur
Adobe Sign
o Document e -signed by Steve Briscoe (steve.briscoe@continuumhealth.com)
Signature Date: 2021-07-26 - 11:00:20 PM GMT - Time Source: server- IP address: 63.237.119.131
t-- 0 Document emailed to Karin McDougal (weld-cboe@weldgov.com) for signature
2021-07-26 - 11:00:22 PM GMT
Email viewed by Karin McDougal (weld-cboe@weldgov.com)
2021-07-27 - 3:48:32 PM GMT- IP address: 204.133.39.9
ado, Document e -signed by Karin McDougal (weld-cboe@weldgov.com)
Signature Date: 2021-07-27 - 3:49:05 PM GMT - Time Source: server- IP address: 204.133.39.9
Agreement completed.
2021-07-27 - 3:49:05 PM GMT
Adobe Sign
Chloe Rempel
From:
Sent:
To:
Cc:
Subject:
Attachments:
GR GP 1.1 GRACE POINTE
WGCC L.LG
PO BOX 336;250
GREELEY, CO 8Cfl633-0605
I ENTIAL.
COMMERCIAL
CTB-County Board of Equalization
Wednesday, July 14, 2021 5:17 PM
SVC-AppealMailProcess
CTB-County Board of Equalization
R5273908 FW: Petition To County Board Of Equalization - R5273908, WGCC, LLC dba
Grace Pointe Continuing Care Senior Campus
Appeal - Valuation, Classification of R5273908; MS Aurora Residential Profile.pdf;
R674559 Columbine Commons.pdf; Signed Petition CBOE.pdf; R3848305 Greeley Assist
Liv Inv LLC.pdf; R5273908 WGCC LLC.pdf; R8956094 Greeley SNF LLC.pdf; MS AURORA
DE, LLC V ADAMS COUNTY ASSESSORS OFFICE SummaryJudgment:PDF; R3124186
Suffolk Mgmt Ltd.pdf; R3848205 Weld Real Est Inv LLC.pdf; Signed Petition CB0E.pdf
Chloe A. Rempel
Deputy Clerk to the Board Supervisor
Clerk to the Board's Office
Weld County
1150 O Street
'Greeley, CO 80631
Tel: (970) 400-4213
Email: crempel@weldgov.com
191988TH AVE GREELEY
13,377,882
,138,Q25
2021-2041
1
/6\50109
Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended
only for the person or entity to which it is addressed and may contain information that is privileged, confidential
or otherwise protected from disclosure. If you have received this communication in error, please immediately
notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or the
taking of any action concerning the contents of this communication or any attachments by anyone other than
the named recipient is strictly prohibited.
From: Assessor Appeals <appeals@co.weld.co.us>
Sent: Wednesday, July 14, 2021 4:48 PM
To: Chloe Rempel <crempel@weldgov.com>
Subject: FW: Petition To County Board Of Equalization R5273908, WGCC, LLC dba Grace Pointe Continuing Care Senior
Campus
Hey Chloe,
How is CBOE going for you? Things are super busy here but everything seems to be moving pretty smoothly. We really
appreciate all that you are doing on your end.
This CBOE appeal was sent to the Assessor's email.
Jason Marini
Chief Deputy Assessor
Weld County Assessor's Office
970-400-3691
imarini@weldgov.com
Confidentiality Notice: This electronic transmission and any attached documents or other writings are intended only for the person or entity to
which it is addressed and may contain information that is privileged, confidential or otherwise protected from disclosure. If you have received this
communication in error, please immediately notify sender by return e-mail and destroy the communication. Any disclosure, copying, distribution or
the taking of any action concerning the contents of this communication or any attachments by anyone other than the named recipient is strictly
prohibited.
From: Steve Briscoe <steve.briscoe@continuumhealth.com>
Sent: Wednesday, July 14, 2021 4:38 PM
To: cboe@weldgov.com
Cc: Assessor Appeals <appeals@co.weld.co.us>; Tim Reddick <treddick@weldgov.com>; Erik Briscoe
<erik.briscoe@continuumhealth.com>; Steve Briscoe <steve.briscoe@continuumhealth.com>
Subject: Petition To County Board Of Equalization - R5273908, WGCC, LLC dba Grace Pointe Continuing Care Senior
Campus
Caution: This email originated from outside of Weld County Government. Do not click links or open attachments unless you recognize the
sender and know the content is safe.
2
Weld County Board of Equalization -
Please accept this Petition and request for review of the Notice Of Determination for Account NO. R5273908, WGCC, LLC
dba Grace Pointe Continuing Care Senior Campus (Grace Pointe). This Petition and request is being timely filed on or
before July 15, 2021. The signed Notice of Determination and Petition is attached above. The original appeal of property
valuation was sent on May 26,2021. It is included at the attachment above at Appeal — Valuation, Classification of
R5273908, and is incorporated herein with this Petition for reference purposes.
Estimate Of The Property Value
The total valuation is estimated to be $13,622,284 and classified as residential only. This removes any valuation for
commercial. This value estimate is a revised and different dollar amount than found in the first appeal seen on the
above attached Appeal — Valuation . The classification request on this Petition is the same request as seen on the first
appeal.
Basis For Estimate — Classification
Grace Pointe has been advised by the Weld County Assessor's office that the new and partial commercial classification is
due to short term rehabilitation services (rehab) being conducted in the skilled nursing facility section of Grace
Pointe. In MS AURORA DE, LLC V ADAMS COUNTY ASSESSORS OFFICE described on the attachment above at Appeal -
Valuation, District Court Judge Sharon Holbrook determined that Colorado statute defined a skilled nursing facility as
residential. Subsequently, Adams County is now classifying MS AURORA DE, LLC dba Aviva at Fitzsimons as
residential. This can be seen on the attachment above at MS Aurora Residential Profile.
The identical type of facility in Greeley, Colorado that provides the same array of service as Grace Pointe is R3848205
Weld Real Estate Inv LLC — Life Care Skilled Nursing and Rehab and R3848305 — The Bridge Assisted Living. It does not
have a commercial classification and is residential only. A skilled nursing facility that provides rehab directly across from
North Colorado Medical Center in Greeley, Colorado is R3124186 Suffolk Mgmt Ltd. - Fairacres Manor. It does not have
a commercial classification and is residential only. Additionally, Columbine Commons in Windsor, Colorado that
provides skilled nursing and rehab can be seen on the attachment above at R674559 Columbine Commons. It does not
have a commercial classification and is residential only. Grace Pointe is not being valued with the same metric or
consideration as its equal or closest peers.
Basis For Estimate —Value
The estimate of $13,622,284 uses the 2020 inflation rate of 1.23358% as published by the St. Louis Federal Reserve. It
can be seen here https://fred.stlouisfed.org/series/FPCPITOTLZGUSA. Applying it the previous Grace Pointe value of
$13,456,290 (that was residential only) results in $13,622,284.
I have provided skilled nursing and senior services for the past 44 years. Approximately 40 of those years have been
spent as a resident of Greeley, Colorado. I have seen COVID devastate many lives and create unprecedented strain in
health care. Facilities have greatly diminished in value during 2020 and will continue to do so in the future. Using the
inflation rate as published by the Federal Reserve is a reasonable approach to determining any potential increase in
value. Thank you for your consideration.
Steve Briscoe
Please click and visit:
Vista Mesa Assisted Living
Spring Ridge Park Assisted Living
Sharmar Village Care Center
Chateau at Sharmar Village
Grace Pointe Continuing Care Senior Campus
Our Mission Is To Serve Others
3
The information attached to and contained in this communication is intended for the personal and confidential use of the designated recipient(s) referenced above. If the
reader of this communication is not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have
received this communication in error and that any review, dissemination, distribution, or copying of this communication is strictly prohibited.
Our Mission is to Serve Others The information attached to and contained in this communication is intended for the
personal and confidential use of the designated recipient(s) referenced above. If the reader of this communication is not
the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that
you have received this communication in error and that any review, dissemination, distribution, or copying of this
communication is strictly prohibited. Visit us on our websites: Chateau at Sharmar, Grace Pointe, Sharmar Village, Spring
Ridge Park, and Vista Mesa Assisted Living
4
NOTICE OF DETERMINATION
Brenda [Jones
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
Date of Notice: 6/30/2021
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours: 8:00AM - 5:00PM
R5273908
2021
2874 GR GP Li GRACE POINTE
WGCC LLC
PO BOX 336250
GREELEY, CO 80633-0605
1919 68TH AVE GREELEY
RESIDENTIAL
COMMERCIAL
13,377,882
3,138,025
16, 515, 907
0
16,515,907
16,515,907
The Assessor has carefully studied all available information, giving particular attention to the
specifics included on your protest. The Assessor's determination of value after review is based on
the following:
Colorado Statute assesses residential property at 7.15 and commercial property at 29%. The use of
your property has changed in part or full from residential to commercial.
If you disagree with the Assessor's decision, you have the right to appeal to the County
Board of Equalization for further consideration, § 39-8-106(1)(a), C.R.S.
The deadline for filing real property appeals is July 15.
The Assessor establishes property values. The local taxing authorities (county, school district, city,
fire protection, and other special districts) set mill levies. The mill levy requested by each taxing
authority is based on a projected budget and the property tax revenue required to adequately fund
the services it provides to its taxpayers. The local taxing authorities hold budget hearings in the fall.
If you are concerned about mill levies, we recommend that you attend these budget hearings.
Please refer to last year's tax bill or ask your Assessor for a listing of the local taxing authorities.
Please refer to the reverse side of this notice for additional information.
Agent (If Applicable):
15-DPT-AR
PR 207-08/13
R5273908
APB EUIBi OCEDUP S
County Board of Equalization Hearings will be held from
July 26th through August 5th at 1150 O Street.
To appeal the Assessor's decision, complete the Petition to the County Board of Equalization shown
below, and mail, file online, or deliver a copy of both sides of this form to:
Weld County Board of Equalization
1150 O Street, P.O. Box 758
Greeley, CO 80631
Telephone: (970) 356-4000 ext, 4225
Online: www.co.weld.co.us/appsl/oboe/
To preserve your appeal rights, your Petition to the County Board of Equalization must be
postmarked or delivered on or before July 15 for real property — after such date, your right to
appeal is lost. You may be required to prove that you filed a timely appeal; therefore, we
recommend that all correspondence be mailed with proof of mailing.
You will be notified of the date and time scheduled for your hearing. The County Board of
Equalization must mail a written decision to you within five business days following the date of the
decision. The County Board of Equalization must conclude hearings and render decisions by August
5, g 39-8-107(2), C.R.S. If you do not receive a decision from the County Board of Equalization and
you wish to continue your appeal, you must file an appeal with the Board of Assessment Appeals by
September 10, § 39-2-125(1)(e), C.R.S.
If you are dissatisfied with the County Board of Equalization's decision and you wish to continue your
appeal, you must appeal within 30 days of the date of the County Board's written decision to ONE of
the following:
Board of Assessment Appeals District Court
1313 Sherman Street, Room 315 Contact the District Court in the County
Denver, CO 80203 where the property is located. See your
(303) 866-5880 local telephone book for the address and
www.dola.colorado.00v/baa telephone number.
Binding Arbitration
For a list of arbitrators, contact the County Commissioners at the address listed for the County Board
of Equalization.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document
falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed
on the next business day, § 39-1-120(3), C.R.S.
R PatTATI N TCY,PAIIWY ROARD alglAM IUTI E.
What is your estima of the property's value as of June 30, 2020? (Your opinion of value in terms of a
specific dollar amoun is required for real property putuant to § 39-8-106114), C. .S.)
W, 6, xz, a /9,49assff'ti.a S e-s/40,(,i/ ¢a�f/
What is the basis for your estimate of value or your reason for requests g a review? (Please attach
additional sheets as necessary and any supporting documentation, i.e., comparable sales, rent roll, original
installed cost, appraisal, etc)
e. EnL 4/es, 7////z. r,U
1f Vil.e • /'v . gielol '4U. vs /4/0/9 s - oe. /
_A TE.STATI,O
er or agent' of the property identified above, affirm that the statements contained herein
nts hereto are true and complete.
Signat elephone Number Date
Email Address
1 Attach letter of authorization signed by property owner.
15 -OPT -AR
PR 207-08/13
R5273908
Adams County
Residential Property Profile
Parcel Number: 0182336105018
Owners Name and Address:
MS AURORA DE LLC
21500 BISCAYNE BLVD STE 700
AVENTURA FL 33180-1256
Account Summary
Legal Description
(COLORADO SCIENCE AND TECHNOLOGY PARK AT FITZSIMONS SUBD FILING NO 3 BLK 1 LOT 1
Propy Address:
13525 E 23RD AVE
AURORA CO
Subdivision Plat
(COLORADO SCIENCE AND TECHNOLOGY PARK AT FITZSIMONS
Account Summary
'Account Numbers ([Date AddedjfTax District
[R0178624
1[03/18/2009 [812
Mill Levy
178.007
Permits
Permit Cases
N/A
Sales Summary
Deed
Sale Date Sale Price Book; Page
Type,
Reception
Number
I
j
M
j
Grantor
Grantee
Doc.
Doc.
Fee
Date
J
$2,832,305.00
FITZSIMONS
REDEVELOPMENT
AUTHORITY,
ATTN ACCOUNTS
MS
AURORA
LLC
$283.23
01/04/20161
J
12/30/2015
SWD
2016000000191
I
I
I
MS
AURORA
DE LLC
07/17/2017
$10.00
SWD
2017000066056
i
MS AURORA LLC
$0
08/01/2017
Click to go to Clerk / Recorder search page
Valuation Summary
Land Valuation Summary
Account
Number
R0178624
Land
Type
Residential
[Unit of
Measure
Acres
Number Fire
of Units I District
School
District
Vacant/Improved ctual Value sensed
Value
3.7124
School
District
28 -Aurora
I
$970,272.00
$69,370.00
II
Land
Subtotal:
I
I
ll
I
!I
$97272.OO$69,37O.OOI
Improvements Valuation Summary
Account Number
[R0178624
Actual Value
[Improvements Subtotal:
Assessed
Value
11$20,670,040.00 1I$1,477,910.00.1
$20,670,040.00II$1,477,910.00j
Total Property Value
Building Summary
Building Number: 1
Individual Built As Detail
$21,640,312.00 $1,547,280.00
Built As:
Year Built:
ILonvisnt Hosp Nursing Home
12016
I Residential
i
Building Type:
Construction Type:
Built As SQ Ft: 1168996
Number of Rooms:
Number of Baths:
11150
11103.00
Number of Bedrooms: 11100
Attached Garage SQ Ft:
Detached Garage Square Ft:
Basement SQ Ft: 0
[Finished Basement SQ Ft: 110
Tax Summary
Click to go to Treasurer's search page
Enterprise Zone Summary
Property within Enterprise Zone
True
Precincts and Legislative Representatives Summary
Precinct
1260
Commissioner Representative
'Commissioner District
15
.11_Link to Representative
liClick Here
J
State House Representative
1House District
130
.1Link to Representative
'Click Here
State Senate Representative
'Senate District
125
11Link to Representative
11CIick Here
US Congress Representative
'Congressional District
16
!Link to Representative
1 Click Here
1
1
Zoning Summary
Zoning Summary
(Zoning Authority __
AURORA
J1Zoning
11AURORA
Note: Data is updated daily. Above data was updated as of: 07/13/21
Legal Disclaimer: Although every reasonable effort has been made to ensure the accuracy of the public information
data and graphic representations, Adams County cannot be responsible for consequences resulting from any
omissions or errors contained herein. Adams County assumes no liability whatsoever associated with the use or
misuse of this data
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2021
P
R0
0W
PN
EE
RR
T
Y
ACCOUNT NUMBER
R6784559
WINDSOR REAL ESTATE LLC
802 W DRAKE RD STE 101
FORT COLLINS CO 80526-5567
2021 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAX AREA CODE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
0437 080720226001
1475 MAST WINDSOR L1 WESTWOOD VILLAGE 5TH FG
CLASSIFICATION PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE
+ OH - CHANGE
RESIDENTIAL
TOTALS
12,243,297
12,243,297
12,300,000
12,300,000
FOR MOST REAL PROPERTY THE VALUE DIFFERENCE REFLECTS A 2 YEAR CHANGE.
THE PRIOR YEAR TAX ESTIMATE IS $75,844. THE CURRENT YEAR TAX ESTIMATE IS $76,195.
THIS RESULTS IN AN INCREASE OF +$351. THIS ESTIMATE IS BASED ON 2020 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2022.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
+56,703
+56,703
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.usiadositrodertvaortal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
72272
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2020
2020 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
ACCOUNT NUMBER
R6784559
j TAX YPIllI
20110
TAX AREA CODE
0437
PROPERTY
080720226001
1475 MAIN ST WINDSOR
PRIOR YEAR ACTUAL VALUE
12,243,297
DESCRIPTION (MAY NOT BE
L1 WESTWOOD VILLAGE
CURRENT YEAR ACTUAL VALUE
12,243,297
COMPLETE)
5TH FG
i . OR - CHANGE
0
R 0 WINDSOR REAL ESTATE LLC
802 W DRAKE RD STE 101
OFORT COLLINS CO 80526-5567
P N
EE
RR
T
Y
CLASSIFICATION
RESIDENTIAL
TOTALS 12,243,297
12,243,297
0
THE PRIOR YEAR TAX ESTIMATE IS $75,177. THE CURRENT YEAR TAX ESTIMATE IS $75,176.
THIS RESULTS IN A DECREASE OF -$1. THIS ESTIMATE IS BASED ON 2019 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2021.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.ustapos1/ProPertvoortal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
64659
Chloe Rempel
From:
Sent:
To:
Cc:
Subject:
Attachments:
Steve Briscoe <steve.briscoe@continuumhealth.com>
Wednesday, May 26, 2021 7:35 PM
Tim Reddick
Assessor Appeals; Erik Briscoe
Appeal - Valuation, Classification of R5273908
R5273908 WGCC LLC.pdf; MS AURORA DE, LLC V ADAMS COUNTY ASSESSORS OFFICE
Summary Judgment.PDF; R3848205 Weld Real Est Inv LLC.pdf; R3848305 Greeley
Assist Liv Inv LLC.pdf; R3124186 Suffolk Mgmt Ltd.pdf; R8956094 Greeley SNF LLC.pdf
Tim -
Please accept this email as an appeal of the valuation and classification of the following property located in Weld
County, Colorado.
Account Number— R5273908
Property Owner — WGCC, LLC dba Grace Pointe Continuing Care Senior Campus — Steve Briscoe, managing member and
sole owner
June 30, 2020 Estimate - $13,377,882 as Residential only and without any classification and/or value for Commercial
Reason For Appealing — See below and attachments above
Cell Number — 970 815-1751
Date — 5/26/2021
Email address — steve.briscoe@continuumhealth.com
R5273908 WGCC LLC
WGCC, LLC dba Grace Pointe Continuing Care Senior Campus (Grace Pointe) provides nursing care, assisted living,
independent living, memory care for Alzheimer's and short term rehabilitation to its residents and some community
members. However, all those receiving service are classified as "residents" after completing the necessary admission
steps. It is predominately a place of residence and is classified as such by Colorado Statute. It is licensed by the
Colorado Department of Public Health as a Skilled Nursing Facility and Assisted Living Residence. It has been open since
October 2009 and has held the same licenses and provided the same service throughout the 11+ years. Attached is the
Real Property Notice Of Valuation for each year from 2015 to 2021. Prior to 2021, a Commercial classification and
corresponding current year actual value had never appeared.
MS AURORA DE, LLC V ADAMS COUNTY ASSESSORS OFFICE
Attached is a copy of the Order for Summary Judgement issued on October 21, 2021 in favor of a Colorado nursing care
facility providing rehabilitation services as a skilled nursing facility. The nursing facility, Aviva at Fitzsimmons, was
appealing the Adams County Assessor's determination that it was to be classified and valued as a commercial
entity. The Order signed by District Court Judge Sharon Holbrook contains many reasons why a skilled nursing facility is
classified as residential including the statement found on the bottom of page 3 that conveys, "However, it does not
change the fact that regardless of the long term or short-term setting, under the statute as it now reads, both are
residential." Applying the reasoning of the Order to Grace Pointe results in a residential classification and related
valuation without a commercial classification and valuation.
R3848205 Weld Real Estate Inv LLC — Life Care Skilled Nursing and Rehab and R3848305 — The Bridge Assisted Living
Life Care Skilled Nursing and The Bridge Assisted Living are related entities located on the same campus in Greeley
providing skilled nursing, rehabilitation and assisted living services. They have a Skilled Nursing Facility and Assisted
Living Residence license. The services are the same or similar to Grace Pointe. Attached are the valuations for several
years and there is not a commercial classification and valuation.
1
R3124186 Suffolk Mgmt Ltd. - Fairacres Manor
Fairacres Manor in Greeley is located near North Colorado Medical Center. It has a Skilled Nursing Facility license and
provides short term rehabilitation and long term nursing care. Attached are the valuations for several years and there is
not a commercial classification and valuation.
R8956094 Greeley SNF LLC
The Center at Centerplace in Greeley has a Skilled Nursing Facility license and is located in highly commercial area. It
provides short term rehabilitation and is dissimilar to Grace Pointe's much broader array of residential service. Attached
is Center's Real Property Notice Of Valuation for several years. In 2020, the classification was commercial and in 2021
the large majority of the classification shifted to residential. This appears to recognize that a skilled nursing facility is
considered by the State to be classified as residential. Even though some form of commercial classification is applied to
The Center, it is not applicable to Grace Pointe.
In summary, Grace Pointe is a residence as determined by the State of Colorado and should be classified as such. It
should not have a commercial classification and corresponding commercial value. Unlike three of its competitors who
provide service in like manner and do not have a 2021 commercial classification, it has now been issued a 2021 Real
Property Notice Of Valuation that includes a commercial classification. Please remove the commercial classification and
the corresponding current year actual value amount of $3,138,025. The classification of Grace Pointe should be only be
residential with a corresponding current year actual value total of $13,377,882.
Thank you for considering my appeal. Please contact me if you have any questions.
Steve Briscoe
Please click and visit:
Vista Mesa Assisted Living
Spring Ridge Park Assisted Living
Sharmar Village Care Center
Chateau at Sharmar Village
Grace Pointe Continuing Care Senior Campus
Our Mission Is To Serve Others
The information attached to and contained in this communication is intended for the personal and confidential use of the designated recipient(s) referenced above. If the
reader of this communication is not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have
received this communication in error and that any review, dissemination, distribution, or copying of this communication is strictly prohibited.
2
DISTRICT COURT, ADAMS COUNTY, COLORADO
Court Address:
1100 JUDICIAL CENTER DRIVE, BRIGHTON, CO, 80601 DATF PH PD:
October 21, 2020 12:38 PM
2019CV31905
O COURT USE ONLY L
MS AURORA DE LLC CASE NUMBER:
v.
ADAMS COUNTY ASSESSORS OFFICE et al.
Case Number: 2019CV31905
Division: W Courtroom:
Order: Motions For Summary Judgment
This matter is before the Court on Defendants Adams County Assessor's Office and Adams County Board of Equalization
(collectively "Adams County") Motion for Summary Judgment pursuant to C.R.C.P. 56 filed on August 13, 2020, ("Motion").
Plaintiff MS Aurora DE LLC ("MS Aurora") filed a Response on September 3, 2020 and Adams County filed a Reply on
September 17, 2020. MS Aurora also filed a Motion for Summary Judgment on August 13, 2020, ("MS Aurora Motion").
Adams County filed a Response on September 3, 2020 and MS Aurora filed a Reply on September 17, 2020. In the interest
of judicial economy, and since the competing motions address the same issue, the Court will address both in this order. The
Court, being fully informed in the premises, finds and orders as follows:
Background:
MS Aurora filed its Complaint after exhausting all administrative remedies disputing a tax valuation and characterization.
Pursuant to C.R.S. 39-8-108 MS Aurora appeals to this Court to resolve two issues the valuation of the property and the
characterization of the property as commercial versus residential. MS Aurora owns a nursing care facility, Aviva at
Fitzsimons located at 13525 E. 23rd Avenue, Aurora, CO ("Aviva Property"). The Aviva Property was valued for tax purposes
at $37,295,512; MS Aurora disputed this amount and claimed the valuation should be $23,000,000. This dispute was
resolved by Stipulation, valuing the Aviva Property at $23,500,000, and entered as an Order of the Court on May 27, 2020.
Therefore, the only issue remaining is whether the Aviva Property should be categorized as residential or commercial for tax
purposes.
Relevant Rules. Caselaw. Definitions and Statues:
Summary Judgment:
Summary judgment isa drastic remedy and should only be grantedif there isclear showing that there isno genuine issue as to
any material fact and the moving party is entitled to a judgment as a matter of law. C.R.C.P. 56(c).Peterson v. Halsted, 829
P.2d 373, 375(Colo. 1992). A material fact is simply f the case./d. The purpose of summary judgment is to permit the parties
to pierce the formal allegations of the pleadings and save the time and expense connected with trial when, as a matter of
law, based on undisputed facts, one party could not prevail./d.
In determining whether summary judgment is proper, the non-moving party is entitled to the benefit of all favorable
inferences that may reasonably be drawn from the undisputed facts, and all doubts must be resolved against the moving
party.Mancuso v. United Bank of Pueblo,818 P.2d 732, 736 (Colo.1991); Tapley v. Golden Big O Tires,676 P.2d 676, 678
(Colo.1983); C.R.C.P. 56(c). A court must consider "the pleadings, depositions, answers to interrogatories, and admissions
on file, together with the affidavits, if any," in determining whether to grant a motion for summary judgment. C.R.C.P. 56(c).
Trial De Novo:
C.R.S. 39"8"108(1), provides that taxpayers challenging a determination of the Board of Equalization are entitled to have
their case heard by either the Board of Assessment Appeals or the district court in a trial de novo. If a taxpayer elects to
pursue a trial de novo, the district court acts as if the matter were brought as an original proceeding and makes its own
independent determination of the facts. Arapahoe Cty. Bd. of Equalization v. Podoll, 935 P.2d 14, 18 (Colo. 1997).
Definitions for Property Tax Purposes:
C.R.S. 39-1-102 provides the following relevant definitions:
Page 1 of 4
(14.5) "Residential real property" means residential land and residential improvements but does not include hotels and
motels as defined in subsection (5.5) of this section.
(14.3) "Residential improvements" means a building, or that portion of a building, designed for use predominantly as a place
of residency by a person, a family, or families. The term includes buildings, structures, fixtures, fences, amenities, and water
rights that are an integral part of the residential use. The term also includes a manufactured home as defined in subsection
(7.8) of this section, a mobile home as defined in subsection (8) of this section, and a modular home as defined in subsection
(8.3) of this section.
(14.4)(a) "Residential land" means a parcel or contiguous parcels of land under common ownership upon which residential
improvements are located and that is used as a unit in conjunction with the residential improvements located thereon. The
term includes parcels of land in a residential subdivision, the exclusive use of which land is established by the ownership of
such residential improvements. The term includes land upon which residential improvements were destroyed by natural
cause after the date of the last assessment as established in section 39-1-104(10.2). The term also includes two acres or
less of land on which a residential improvement is located where the improvement is not integral to an agricultural operation
conducted on such land. The term does not include any portion of the land that is used for any purpose that would cause the
land to be otherwise classified, except as provided for in section 39-1-103(10.5).
Caselaw: Tax Classification:
In making a determination of whether property is classified as residential or commercial, for ad valorem tax purposes, the
Court of Appeals considers several factors"to wit, the use for which the property was originally designed; the current, actual
use of the property; zoning and any other applicable use restrictions; and the reasonable future use of the property. O'Neil v.
Conejos Cty. Bd. of Commissioners, 395 P.3d 1185, 1189 (Colo. App. 2017).
The fact that property owners' primary residence was located out of state, and that owners paid sales and lodging taxes and
obtained a special use permit for the rental of vacation home did not affect the classification of property as residential or
commercial, in property owner's challenge of the reclassification of property from residential to commercial; the criteria for
classifying property for tax purposes concerned the characteristics and use of the property, not where the owners lived, and
the receipt of rental proceeds did not, in and of itself, establish predominant intent or usage of the property. Id. at 1191.The
criteria for classifying property for tax purposes concern the characteristics and use of the property, not where the owner
lives or works. Id.
Definition of Residential Properties and Care Facilities in Other Contexts:
Construction Defects and the Homeowner Protection Act:
The court in finding that a senior assisted and independent living facility is a residential property and as such was protected
under the Homeowner Protection Act of 2007 noted that the statute did not provide a definition of residential property so the
court looked at dictionary definitions such as defining residential as "used, serving, or designed as a residence or for
occupation by residents". The court stated "[H]ere, the building is used to house senior residents. Neither Brinkmann nor the
plaintiffs contest that the senior residents live in the building or use it for any purpose other than ordinary living. Instead, all
parties agree that the building is used as a home for senior residents." Broomfield Senior Living Owner, LLC v. R.G.
Brinkmann Co., 413 P.3d 219, 225 (Colo. App. 2017).
Colorado Governmental Immunity Act and Waiver for Public Hospitals:
Nursing home is an institution or place that provides for the treatment and care of sick persons and provides nursing care in
a residential setting. The court found the nursing home was not a public hospital for the purposes of the Colorado
Governmental Immunity Act ("GIA") Colorado Governmental Immunity Act (GIA), C.R.S. 24"10"101, et seq.; Montoya v.
Trinidad State Nursing Home, 109 P.3d 1051, 1053"54 (Colo. App. 2005). "[T]he General Assembly's use of the term
'hospital' without enumeration of other types of facilities, as it has done in other statutes involving health care, suggests that it
intended the waiver of immunity for the 'operation of a public hospital' to be limited." Id.
Restrictive Covenants:
Nonprofit corporation's use of property as home for developmentally disabled children was a "residential use" for purposes of
restrictive covenant applicable to property. Double D Manor, Inc. v. Evergreen Meadows Homeowners' Ass'n, 773 P.2d 1046
(Colo. 1989) Mere temporary or short-term use of house in subdivision by vacation renters did not preclude that use from
being "residential," for purposes of restrictive covenant requiring that subdivision tracts be residential. Houston v. Wilson
Mesa Ranch Homeowners Ass'n, Inc., 360 P.3d 255 (Colo. App. 2015).
Page 2 of 4
Definition of Long -Term Care Facility, Colorado Department of Public Health and Environment (CDPHE):
LONG-TERM CARE FACILITY: A long-term care facility is a health facility that holds itself out as a
nursing home, nursing facility, nursing care facility or intermediate care facility or a health facility that is
planned, organized, operated, and maintained to provide supportive, restorative, and preventive services to persons who,
due to physical and/or mental disability, require continuous or regular inpatient care.
a. A long-term care facility is a nursing care facility, or a nursing facility serving residents who
require continuous medical and nursing care and supervision.
b. a long-term care facility is an intermediate care facility serving residents who require regular, but not continuous nursing
care and supervision.
Analysis:
Both parties agree that the Aviva Property is operating as a licensed nursing care facility. The property is zoned mixed -use
and was permitted for a convalescent home. In their pleadings, both parties also addressed the remaining factors set forth in
the O'Neil decision; the use for which the property was originally designed; the current, actual use of the property; and the
reasonable future use of the property. Id.
Adams County characterizes the home as a convalescent hospital nursing home, a commercial property. They focused on
the property as a facility providing short-term medical care. The inspector for Adams County observed hospital -like rooms
with hospital beds and equated it to a hospital rather than a residential nursing facility. The inspector also reviewed the
brochures for the Aviva Property which identified itself as a rehab center providing care in a hotel -like atmosphere. The
brochure stated the goal of the Aviva Property was to encourage rapid recovery and a quick return home for their patients.
MS Aurora claims the opposite; that the Aviva Property is a residential building that provides rehabilitation and nursing care --
but only to its residents. The residents sign an admission agreement to stay for an indeterminate period. They eat, sleep,
socialize, and receive inpatient nursing care in a residential setting rather than a hospital setting.
In practice, there are clear differences between long-term independent living, assisted living/nursing home facilities and
rehabilitation nursing care facilities. However, all the nursing care facilities identified above are not hospitals, as they provide
residential care. Therefore, in effect, all these facility types serve the same ultimate purpose"as evidenced by the CDPHE
definition above —to provide residents with a living situation that has varying levels of independence coupled with the
appropriate level of care and medical support.
The statute, in defining property for tax purposes, defines residential improvements as "designed for use predominantly as a
place of residency by a person...The term includes buildings, structures, fixtures, fences, amenities and water rights that are
an integral part of the residential use" C.R.S. 39-1-102 (14.3). The only other category of places where people reside that
was specifically excluded from the residential category was motels and hotels. Whether by inadvertence or design, this
statute was written broadly, and must be read in the same manner. The language of the statute encompasses all the facility
types discussed above. Namely, that any building that allows for people to reside therein, regardless of length of stay
(excepting hotels and motels), should be classified as a residential property.
MS Aurora points out that they and one other nursing facility have been classified as commercial "convalescent hospital
nursing homes" while all other nursing homes have been classified as residential. The Assessor's Reference Library (ARL)
itself provides that a licensed nursing home is to be classified as residential. There is nothing in the statute or the ARL that
would provide this distinction.
The Court notes that Adams County would like to distinguish the rehabilitation facilities that are short-term as being
commercial, as distinguished from the more long-term residential nursing homes. They see this distinction as making the
former more of a commercial property focused on profits while the latter is somehow "more" residential. As noted above, this
court acknowledges a difference in the function of the two types of facilitates. Moreover, the policy reasons for the argument
are clear. Residents in long term nursing care, assisted living, or independent living usually give up their primary residences
and move into a more permanent residential solution. Clearly, a rehabilitation nursing home is only to recover from an injury
or medical procedure and then return to a primary residence. However, it does not change the fact that regardless of the long
term or short-term setting, under the statute as it now reads, both are residential.
The Aviva Property is designed and currently used for short term rehabilitation nursing care. As stated in their pleadings, in
Page 3 of 4
the future they will continue to operate as such but will also be able to provide more long-term care. Unless and until further
distinctions are made by the legislature, this Court cannot find any legal grounds upon which to deny the request of MS
Aurora that the Aviva Property should be classified as residential for tax purposes.
Conclusion:
This Court DENIES Defendants, Adams County, Motion for Summary Judgment and GRANTS Plaintiff, MS Aurora's Motion
for Summary Judgment. The Aviva Property should be re-classified as residential property for tax purposes. As a procedural
matter, the pretrial and trial dates are hereby vacated.
Issue Date: 10/21/2020
SHARON D HOLBROOK
District Court Judge
Page 4 of 4
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2021
2021 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weidgov.com
R3124186
2021
0600
SUFFOLK MGMT LTD LIABILITY CO 82.3 INT
C/O FAIRACRES MANOR
1700 18TH AVE
GREELEY CO 80631-5134
096107303002
1700 18TH AVE GREELEY GR 1886 L3 TO 8 & L26 TO 31 EXC
N34' L3 & 31 BLK5 FAIRACRES 1ST (FAIRACRES NURS ING
HOME)
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE + OR - CHANGE
RESIDENTIAL
3,900,930
5,124,813
+1,223,883
+1,223,883
FOR MOST REAL PROPERTY THE VALUE DIFFERENCE REFLECTS A 2 YEAR CHANGE.
THE PRIOR YEAR TAX ESTIMATE IS $24,313. THE CURRENT YEAR TAX ESTIMATE IS $31,942.
THIS RESULTS IN AN INCREASE OF +$7,629. THIS ESTIMATE IS BASED ON 2020 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2022.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/apps1/Drooertvportai/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
116173
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2020
2020 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
R3124186
2020
0600
SUFFOLK MGMT LTD LIABILITY CO 82.3 INT
C/O FAIRACRES MANOR
1700 18TH AVE
GREELEY CO 80631-5134
096107303002
1700 18TH AVE GREELEY GR 1886 L3 TO 8 & L26 TO 31 EXC
N34' L3 & 31 BLK5 FAIRACRES 1ST (FAIRACRES NURS ING
HOME)
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE + OR - GRANGE
RESIDENTIAL
3,900,930
3,900,930
0
3,900,930
3,900,930
0
THE PRIOR YEAR TAX ESTIMATE IS $24,377. THE CURRENT YEAR TAX ESTIMATE IS $24,377.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2019 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2021.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/aopsl/propertvoortai/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
110582
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2019
2019 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
CCtUNTNUM:E'
R3124186
T YEA'
2019
TAXA E CtIE
0600
'•t•E'TYrESCRI•TItN(MAYNOT:ECrM•LETE)
096107303002
GR 1886 L3 TO 8 & L26 TO 31 EXC N34' L3 & 31 BLK5
FAIRACRES 1ST (FAIRACRES NURS ING HOME)
UJ
11700
N
EE
Y
SUFFOLK MGMT LTD LIABILITY CO 82.3 INT
C/O FAIRACRES MANOR
18TH AVE
GREELEY CO 80631-5134
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
+ OR - CHANGE
RESIDENTIAL
COMMERCIAL
2,811,187
4,813
4,382,875
4,813
+1,571,688
0
T I TQLS 2,816,000
4,387,688
+1,571,688
THE PRIOR YEAR TAX ESTIMATE IS $16,880. THE CURRENT YEAR TAX ESTIMATE IS $26,252.
THIS RESULTS IN AN INCREASE OF +$9,372. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/aPosl/propertvportal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
107892
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2018
2018 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAXPAYER COPY
iCCtUNTNUM:E'
R3124186
TAXYE'•
2018
I T,X'REAdi IE
0600
P•'•E•TYIESC•I'TItaN(M•YNsT:ECii •LETS)
096107303002
GR 1886 L3 TO 8 & L26 TO 31 EXC N34' L3 & 31 BLK5
FAIRACRES 1ST (FAIRACRES NURS ING HOME)
r
N
EE
T
Y
SUFFOLK MGMT LTD LIABILITY CO 82.3 INT
C/O FAIRACRES MANOR
1700 18TH AVE
GREELEY CO 80631-5134
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
. OR - CHANGE
RESIDENTIAL
COMMERCIAL
2,811,187
4,813
2,811,187
4,813
0
0
T I I LS 2,816,000
2,816,000
0
THE PRIOR YEAR TAX ESTIMATE IS $16,972. THE CURRENT YEAR TAX ESTIMATE IS $16,972.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2017 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2019.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
108622
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2017
2017 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAXPAYER COPY
ACC�UNTNUM:E'
R3124186
i TAXYE'•
2017
T' A•E at
0600
'TcECtM•LETE)
096107303002
GR 1886 L3 TO 8 & L26 TO 31 EXC N34' L3 & 31 BLK5
FAIRACRES 1ST (FAIRACRES NURS ING HOME)
w
11700
P N
EE
T
Y
SUFFOLK MGMT LTD LIABILITY CO 82.3 INT
C/O FAIRACRES MANOR
18TH AVE
GREELEY CO 80631-5134
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
, OR - CHANGE
RESIDENTIAL
COMMERCIAL
2,560,000
4,813
2,811,187
4,813
+251,187
+0
T I T i LS 2,564,813
2,816,000
+251,187
Using the above values, the estimated tax based on the prior year value was $15,180.
Using the above values, the estimated tax based on the current value is $15,080.
This results in a decrease of -$100. This estimate is based on 2016 tax rates. You will receive a tax bill in 2018.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
186'T. �y
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
100305
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2021
2021 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
'CC�UNTNUM:E'
R3848205
TAXYE'•
2021
T'X'•E'CUE
0683
"t E'TYtESC'I•TI$N(M,YNaT:ECIM'LETE)
095915419001
4800 W 25TH ST GREELEY GR 1LCS LOT 1 LIFE CARE SUB
FILING 1
•
EE
T
Y
WELD REAL ESTATE INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
+ OR - CHANGE
RESIDENTIAL
10,629,915
11,204,505
+574,590
T I T I IS 10,629,915
11,204,505
+574,590
FOR MOST REAL PROPERTY THE VALUE DIFFERENCE REFLECTS A 2 YEAR CHANGE.
THE PRIOR YEAR TAX ESTIMATE IS $66,568. THE CURRENT YEAR TAX ESTIMATE IS $70,166.
THIS RESULTS IN AN INCREASE OF +$3,598. THIS ESTIMATE IS BASED ON 2020 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2022.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/apDs1/propertvportaU.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
3474
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2020
2020 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
CCiUNTNUM:E'
R3848205
T' YEA'
2020
( T' A'EACrIE
0683
•r•E'TYDESC"i'TI.N(MAYNrT:EGIM'LETE)
095915419001
4800 W 25TH ST GREELEY GR 1 LCS LOT 1 LIFE CARE SUB
FILING 1
' I
W
PN
EE
Y
WELD REAL ESTATE INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
, OR - CHANGE
RESIDENTIAL
10,629,915
10,629,915
0
T I T i LS
10,629,915
10,629,915
0
THE PRIOR YEAR TAX ESTIMATE IS $66,742. THE CURRENT YEAR TAX ESTIMATE IS $66,742.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2019 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2021.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/aopsl/propertvoortal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
3480
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2019
R3848205
WELD REAL ESTATE INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
RESIDENTIAL
THE PRIOR YEAR TAX ESTIMATE IS $39,554. THE CURRENT YEAR TAX ESTIMATE IS $63,706.
THIS RESULTS IN AN INCREASE OF +$24,152. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020.
2019 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
095915419001
GR 1LCS LOT 1 LIFE CARE SUB FILING 1
PRIOR YEAR ACTUAL VALUE
6,600,000
CURRENT YEAR ACTUAL VALUE + OR - CHANGE
10,629,915
6,600,000 10,629,915
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
+4,029,915
+4,029,915
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/apps1/propertvportal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
5454
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2018
R3848205
WELD REAL ESTATE INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
RESIDENTIAL
2018 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weidgov.com
095915419001
GR 1LCS LOT 1 LIFE CARE SUB FILING 1
TAXPAYER COPY
PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE
6,600,000
6,600,000
6,600,000
6,600,000
+ OR - CHANGE
THE PRIOR YEAR TAX ESTIMATE IS $39,769. THE CURRENT YEAR TAX ESTIMATE IS $39,769.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2017 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2019.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
0
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
r PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
8187
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2017
2017 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAXPAYER COPY
ACCOUNT NUMBER
R3848205
j TAX YEAR
2017
TAX AREA CODE
0683
PROPERTY
095915419001
GR 1 LCS LOT 1 LIFE
PRIOR YEAR ACTUAL VALUE
6,000,000
DESCRIPTION (MAY NOT BE
CARE SUB FILING 1
CURRENT YEAR ACTUAL VALUE
6,600,000
COMPLETE)
+ OR - CHANGE
+600,000
P WELD REAL ESTATE INVESTORS LLC
R0 3570 KEITH ST NW
0 W CLEVELAND TN 37312-4309
PN
EE
RR
T
Y
CLASSIFICATION
RESIDENTIAL
TOTALS 6,000,000
6,600,000
+600,000
Using the above values, the estimated tax based on the prior year value was $35,534.
Using the above values, the estimated tax based on the current value is $35,356.
This results in a decrease of -$178. This estimate is based on 2016 tax rates. You will receive a tax bill in 2018.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
3682
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2021
ACCOUNT NUMBER
R3848305
2021 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAX YEAR j TAX AREA CODE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
2021
0683 095915419002
P
RO
ow
PN
EE
RR
Y
4750 W 25TH ST GREELEY GR 1LCS LOT 2 LIFE CARE SUB
FILING 1
GREELEY ASSISTED LIVING INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE
RESIDENTIAL 9,392,265
9,920,000
+ OR - CHANGE
+527,735
TOTALS
9,392,265
9,920,000
+527,735
FOR MOST REAL PROPERTY THE VALUE DIFFERENCE REFLECTS A 2 YEAR CHANGE.
THE PRIOR YEAR TAX ESTIMATE IS $58,817. THE CURRENT YEAR TAX ESTIMATE IS $62,122.
THIS RESULTS IN AN INCREASE OF +$3,305. THIS ESTIMATE IS BASED ON 2020 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2022.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
1861
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/apos1/Drodertvoortal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
3475
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2020
2020 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.00m
www.weldgov.com
CC�UNTNUM:E
R3848305
TAX YEAR
2020
( T' 'E'Cst
0683
IT:EC5M•LETEI
095915419002
4750 W 25TH ST GREELEY GR 1LCS LOT 2 LIFE CARE SUB
FILING 1
• i
•
EE
T
Y
GREELEY ASSISTED LIVING INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
f OR - CHANGE
RESIDENTIAL
9,392,265
9,392,265
0
T I T 1 L.$ 9,392,265
9,392,265
0
THE PRIOR YEAR TAX ESTIMATE IS $58,971. THE CURRENT YEAR TAX ESTIMATE IS $58,971.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2019 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2021.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/aops1/propertvoortali.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
3479
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2019
2019 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
ACC•UNTNUM:E'
R3848305
TAX YEAR
2019
T' A E'CiOE
0683
I E'TYiESC'I'TI'NIM YNOT:ECiM•LETE)
095915419002
GR 1 LCS LOT 2 LIFE CARE SUB FILING 1
W
Ef
T
Y
GREELEY ASSISTED LIVING INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
+ OR • CHANGE
RESIDENTIAL
3,410,000
9,392,265
+5,982,265
T I T 1 LS 3,410,000
9,392,265
+5,982,265
THE PRIOR YEAR TAX ESTIMATE IS $20,436. THE CURRENT YEAR TAX ESTIMATE IS $56,288.
THIS RESULTS IN AN INCREASE OF +$35,852. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/appsl/propertvportalt.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
5455
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2018
2018 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAXPAYER COPY
ACCOUNT NUMBER
R3848305
TAX YEAR
2018
TAX AREA CODE
0683
PROPERTY
095915419002
GR 1LCS LOT 2 LIFE
PRIOR YEAR ACTUAL VALUE
3,410,000
DESCRIPTION (MAY NOT BE
CARE SUB FILING 1
CURRENT YEAR ACTUAL VALUE
3,410,000
COMPLETE)
rOR- CHANGE
0
P GREELEY ASSISTED LIVING INVESTORS LLC
R 3570 KEITH ST NW
OW CLEVELAND TN 37312-4309
PN
EE
RR
T
Y
CLASSIFICATION
RESIDENTIAL
TOTALS 3,410,000
3,410,000
0
THE PRIOR YEAR TAX ESTIMATE IS $20,547. THE CURRENT YEAR TAX ESTIMATE IS $20,547.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2017 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2019.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
8186
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2017
2017 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAXPAYER COPY
'CC+JNTNUM:E•
R3848305
T Y
2017
TAX"E CUE
0683
'•+'E•TY+ESC'I•TI+N(M'YN+T:EC+M•LETE)
095915419002
GR 1LCS LOT 2 LIFE CARE SUB FILING 1
EE
T
Y
GREELEY ASSISTED LIVING INVESTORS LLC
3570 KEITH ST NW
CLEVELAND TN 37312-4309
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
+ OR - CHANGE
RESIDENTIAL
3,100,000
3,410,000
+310,000
T I T 115
3,100,000
3,410,000
+310,000
Using the above values, the estimated tax based on the prior year value was $18,359.
Using the above values, the estimated tax based on the current value is $18,267.
This results in a decrease of -$92. This estimate is based on 2016 tax rates. You will receive a tax bill in 2018.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
3681
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2021
2021 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
R5273908
2021
2874 095909342001
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
RESIDENTIAL
COMMERCIAL
1919 68TH AVE GREELEY GR GP L1 GRACE POINTE
CLASSIFICATION PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE OR - CHANGE
13,456,290
0
13,377,882
3,138,025
-78,408
+3,138,025
13,456,290
16,515,907
+3,059,617
FOR MOST REAL PROPERTY THE VALUE DIFFERENCE REFLECTS A 2 YEAR CHANGE.
THE PRIOR YEAR TAX ESTIMATE IS $84,845. THE CURRENT YEAR TAX ESTIMATE IS $164,602.
THIS RESULTS IN AN INCREASE OF +$79,757. THIS ESTIMATE IS BASED ON 2020 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2022.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/apps1/propertvoortal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
120286
WELD COUNTY ASSESSOR
BRENDA CONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2020
2020 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
CC�UNTNUM:E'
R5273908
T YE R
2020
T' E C$IE
2874
P•''E'TYIESC'IPTItN(M YNIT:ECtM•LETE}
095909342001
1919 68TH AVE GREELEY GR GP L1 GRACE POINTE
s s
P td
EE
T
Y
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
+ OR - CHANGE
RESIDENTIAL
13,456,290
13,456,290
0
T I TALS
13,456,290
13,456.290
0
THE PRIOR YEAR TAX ESTIMATE IS $85,065. THE CURRENT YEAR TAX ESTIMATE IS $85,065.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2019 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2021.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.wetd.co.us/aoosl/oropertvportatt.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
113759
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2019
2019 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
CCrUNTNUM;E•
R5273908
TAX YEA
2019
TAX •EACrrE
2874
••r•E'TYrESC'1'TIiN(iv1YNIT:ECrM•LETE)
095909342001
GR GP L1 GRACE POINTE
N
EE
T
Y
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
, OR . CHANGE
RESIDENTIAL
12,972,000
16,240,350
+3,268,350
T I TALS
12,972,000
16,240,350
+3,268,350
THE PRIOR YEAR TAX ESTIMATE IS $78,302. THE CURRENT YEAR TAX ESTIMATE IS $98,031.
THIS RESULTS IN AN INCREASE OF +$19,729. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/appsl/propertyportal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
111025
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2018
R5273908
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
CLASSIFICATION
RESIDENTIAL
2018 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
095909342001
GR GP L1 GRACE POINTE
TAXPAYER COPY
PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE
12,972,000
12,972,000
12,972,000
12,972,000
+ OR - CHANGE
THE PRIOR YEAR TAX ESTIMATE IS $78,806. THE CURRENT YEAR TAX ESTIMATE IS $78,806.
THIS RESULTS IN NO CHANGE IN TAX. THIS ESTIMATE IS BASED ON 2017 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2019.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
111712
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2017
2017 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
TAXPAYER COPY
'CC�UNTNUM:E•
R5273908
TAX YE •
2017
j T' ''E'CIIE
2874
"r•E'TY1ESC'1•TI�N(MAYN'T:ECIM'LETE)
095909342001
GR GP L1 GRACE POINTE
W
EE
T
Y
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
* OR - CHANGE
RESIDENTIAL
10,633,082
12,972,000
+2,338,918
T I T 1 L.$ 10,633,082
12,972,000
+2,338,918
Using the above values, the estimated tax based on the prior year value was $63,698.
Using the above values, the estimated tax based on the current value is $70,289.
This results in an increase of +$6,591. This estimate is based on 2016 tax rates. You will receive a tax bill in 2018.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
103386
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2016
SCHEDULE / ACCOUNT NUMBER
R5273908
2016 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 353-3845, Fax (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www. co. weId. co. us
TAX YEAR TAX AREA CODE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
2016
2874
P
RO
Ow
P IJ
EE
RR
0067679 01 AV 0.373 "AUTO 120045380633-060550
IIII1IIII1IIIII1uuiI'IIIIII'IIIIIIIIIIIuiiliiii.IIll'IlIIIlillli'
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
095909342001
GR GP L1 GRACE POINTE
TYPE OF PROPERTY
PFU OR YEAR ACTUAL VALUE C UiRENTY EAR AC TLHL VALUE OR - CHANCE
RESIDENTIAL
TOTALS
8,672,372
10, 633, 082
+1,960,710
8,672,372
10,633,082
+1,960,710
Using the above values, the estimated tax based on the prior year value was $51,745.
Using the above values, the estimated tax based on the current value was $63,444.
This results in an increase of +$11,699. This estimate is based on 2015 tax rates. You will receive a tax bill in 2017.
The current yea- tax amount is merely an estimate based upon the best information available. You have the right to protest the
adjustment in valuation, but not the estimate of taxes, § 39-5-121(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your
Property Report.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
MIA7C70 M5.It nn
(VY++ !1C IVY?)
WELD COUNTY ASSESSOR
CHRISTOPHER M. WOODRUFF
1400 N 17TH AVE
GREELEY, CO 80631
Date: May 1, 2015
2015 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 353.3845, Fax (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www. co. weld. co. us
TAX AREA COVE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
0262278 01 AV 0.378 **AUTO T2 0 0453 80633-060550
IIIuIIIIrl IIIIIIiiIIIIIIIIEIIIIIIIuIIIIIdiInIrrilIIIIiiIIht
WGCC LLC
PO BOX 336250
GREELEY CO 80633-0605
TYPE OF PROPERLY
RESIDENTIAL
TOTALS
095909342001
GR GP L1 GRACE POINTE
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
8,672,372
. OR CHANGE
8,672,372 8,672,372
Using the above values, the estimated tax based on the prior year value was $53,022.
The estimate of tax based on the current value is $53,022.
This results in no change in tax. This estimate is based on 2014 tax rates. You will receive a tax bill in 2016.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the
adjustment in valuation , but not the estimate of taxes, § 39-5-121(1.5). C.R.S.
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your
Property Repot.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
mcM7Y f1SG710S 'WV* !1C mm
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2021
2021 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
ACCOUNT NUMBER
R8956094
P
RO
PN
EE
RR
T
Y
TAX YEAR 1 TAX AREA CODE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
2021
0683
t GRFELEY SNF LLC
9208 GRAND CORDERA PKWY
COLORADO SPRINGS CO 80924-7022
CLASSIFICATION
RESIDENTIAL
COMMERCIAL
095914325001
4356 24TH STREET RD GREELEY Lot 1 Block 1 CENTERPLACE
NORTH 3RD FG 1 ST RPLT
PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE
7,695,840
4,171,346
11,867,186
12,540,910
330,211
12,871,121
+ OR - CHANGE
+4,845,070
-3,841,135
+1,003,935
FOR MOST REAL PROPERTY THE VALUE DIFFERENCE REFLECTS A 2 YEAR CHANGE.
THE PRIOR YEAR TAX ESTIMATE IS $154,144. THE CURRENT YEAR TAX ESTIMATE IS $86,922.
THIS RESULTS IN A DECREASE OF -$67,222. THIS ESTIMATE IS BASED ON 2020 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2022.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
PROPERTY CHARACTERISTICS
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For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.usfappsl/propertyportal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
150817
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2020
2020 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
ACCOUNT NUMBER
R8956094
P
RO
0w
P U
EE
RR
T
Y
TAX YEAR TAX AREA CODE PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
2020
0683
GREELEY SNF LLC
9208 GRAND CORDERA PKWY
COLORADO SPRINGS CO 80924-7022
CLASSIFICATION
COMMERCIAL
095914325001
4356 24TH STREET RD GREELEY Lot 1 Block 1 CENTERPLACE
NORTH 3RD FG 1 ST RPLT
PRIOR YEAR ACTUAL VALUE CURRENT YEAR ACTUAL VALUE . + 011 - CHANGE
6,255,339
6,255,339
11,867,186
11,867,186
+5,611,847
+5,611,847
NOTICE REASON: 111 - THE ADDITION, MODIFICATION, OR COMPLETION OF A STRUCTURE.
THE PRIOR YEAR TAX ESTIMATE IS $159,299. THE CURRENT YEAR TAX ESTIMATE IS $302,210.
THIS RESULTS IN AN INCREASE OF +$142,911. THIS ESTIMATE IS BASED ON 2019 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2021.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
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a
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/appsl/propertyportal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
14630E
WELD COUNTY ASSESSOR
BRENDA DONES
1400 N 17TH AVE
GREELEY, CO 80631
DATE: May 1, 2019
2019 REAL PROPERTY NOTICE OF VALUATION
Phone: (970) 400-3650, Fax: (970) 304-6433 TAXPAYER COPY
Office Hours: 8:00 a.m. - 5:00 p.m. M -F
appeals@weldgov.com
www.weldgov.com
ACCOUNT NUMBER
R8956094
I TAX YEAR
2019
( TAX AREA CODE
0683
PROPERTY DESCRIPTION (MAY NOT BE COMPLETE)
095914325001
Lot 1 Block 1 CENTERPLACE NORTH 3RD FG 1 ST RPLT
p
80
OW
PN
EE
RR
T
Y
GREELEY SNF LLC
9208 GRAND CORDERA PKWY
COLORADO SPRINGS CO 80924-7022
CLASSIFICATION
PRIOR YEAR ACTUAL VALUE
CURRENT YEAR ACTUAL VALUE
+ OR - CHANGE
VACANT LAND
COMMERCIAL
55,754
0
0
6,255,339
-55,754
+6,255,339
TOTALS
55,754
6,255.339
+6,199,585
THE PRIOR YEAR TAX ESTIMATE IS $1,346. THE CURRENT YEAR TAX ESTIMATE IS $150,996.
THIS RESULTS IN AN INCREASE OF +$149,650. THIS ESTIMATE IS BASED ON 2018 TAX RATES. YOU WILL RECEIVE A TAX BILL IN 2020.
The current year tax amount is merely an estimate based upon the best information available. You have the right to protest the adjustment in
valuation, but not the estimate of taxes, 39-5-12 1(1.5). C.R.S.
1861
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on your Property Report
at the following URL: www.co.weld.co.us/appsl/propertvoortal/.
PLEASE REFER TO THE BACK OF THIS FORM FOR GENERAL INFORMATION CONCERNING YOUR PROPERTY VALUATION AND YOUR APPEAL RIGHTS.
140052
at 29%, § 39-1-104(1), C.R.S.
REAL PROPERTY SPECIAL NOTICE OF VALUATION
Christopher M. Woodruff
Weld County Assessor
1400 N 17th Ave
Greeley, CO 80631
www.weldgov.com
Date of Notice: 11/16/2018
Telephone: (970) 400-3650
Fax: (970) 304-6433
Office Hours:8:00 am to 5:00 pm
Email: appeals(a weldgov.com
SCHEDULE NUMBER
TAX YEAR
TAX AREA
LEGAL DESCRIPTION/
PROPERTY ADDRESS
R8956094
2018
0683
Lot 1 Block 1 CENTERPLACE NORTH 3RD
FG 1ST RPLT
PROPERTY 2W__NER
GREELEY SNF LLC
9208 GRAND CORDERA PKWY
COLORADO SPRINGS, CO 80924-7022
PROPERTY CLASSIFICATION
PRIOR
ACTUAL VALUE
ACTUAL VALUE FOR TAX YEAR
2018
VACANT LAND
0
55,754
TOTAL
$0
$55,754
PROPERTY CHARACTERISTICS
For specific property characteristic details, please see the Building Information and Valuation Information Tabs on
your Property Report.
The value of the real property identified above will be entered on the tax warrant for the
following reason(s):
Legal description was changed.
For the tax year shown above, the assessment rate for residential property was/is 7.2%,
§ 39-1-104.2(3), C.R.S. Generally, all other property, including vacant land, was assessed
The tax notice you receive next January will be based on the current year actual value.
Your 2018 estimate of taxes (payable in 2019) is:
ESTIMATED TAX AMOUNT: $1,353
The tax amount is merely an estimate based upon the best information
available. You have the right to protest the adjustment in valuation, but
not the estimate of taxes, § 39-5-121(1.5), C.R.S.
The tax notice you receive will be based on the full or partial year actual value shown above.
If the Senior Citizen or Disabled Veteran Property Tax Exemption has been applied to your
residential property, it is not reflected in the full or partial year actual value shown above.
You have the right to protest the classification and/or valuation of your property.
Please refer to the reverse side of this notice for additional information.
15-DPT-AR
ARL VOL 2
1-84 Rev 01-16
July 15, 2021
Petitioner:
WGCC LLC
PO BOX 336250
GREELEY, CO 80633-0605
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTIFICATION OF HEARING SCHEDULED
Docket 2021-2041, AS0109 Appeal 2008230218 Hearing 8/4/2021 1:00 PM
Account(s) Appealed:
R5273908
Dear Petitioner(s):
The Weld County Board of Equalization has set a date of August 4, 2021, at or about the hour of
1:00 PM, to hold a hearing on your valuation for assessment. This hearing will be held at the Weld
County Administration Building, Assembly Room, 1150 O Street, Greeley, Colorado.
You have a right to attend this hearing and present evidence in support of your petition. The Weld
County Assessor or his designee will be present. The Board will make its decision on the basis of
the record made at the aforementioned hearing, as well as your petition, so it would be in your
interest to have a representative present. If you plan to be represented by an agent or an attorney
at your hearing, prior to the hearing you shall provide, in writing to the Clerk to the Board's Office, an
authorization for the agent or attorney to represent you. If you do not choose to attend this hearing,
a decision will still be made by the Board by the close of business on August 5, 2021, and mailed to
you within five (5) business days.
Because of the volume of cases before the Board of Equalization, most cases shall be limited to 10
minutes. Also due to volume, cases cannot be rescheduled. It is imperative that you provide
evidence to support your position. This may include evidence that similar homes in your area are
valued less than yours or you are being assessed on improvements you do not have. Please note:
The fact that your valuation has increased cannot be your sole basis of appeal. Without
documented evidence as indicated above, the Board will have no choice but to deny your appeal.
If you wish to discuss your value with the Assessor's Office, please call them at (970) 400-3650. If
you wish to obtain the data supporting the Assessor's valuation of your property, please submit a
written request directly to the Assessor's Office by emailing assessor@weldgov.com or sending a
fax to (970) 304-6433. Upon receipt of your written request, the Assessor will notify you of the
estimated cost of providing such information. Payment must be made prior to the Assessor
providing such information, at which time the Assessor will make the data available within three (3)
working days, subject to any confidentiality requirements.
Please advise me if you decide not to keep your appointment as scheduled. If you need any
additional information, please call me at your convenience.
Very truly yours,
BOARD OF EQUALIZATION
C.dz: e `G�vvro�
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Assessor
August 5, 2021
Petitioner:
WGCC LLC
PO BOX 336250
GREELEY, CO 80633-0605
CLERK TO THE BOARD
PHONE (970) 400-4226
FAX (970) 336-7233
WEBSITE: www.weldgov.com
1150 O STREET
P.O. BOX 758
GREELEY CO 80632
Agent (if applicable):
RE: THE BOARD OF EQUALIZATION 2021, WELD COUNTY, COLORADO
NOTICE OF DECISION
Docket 2021-2041 Appeal 2008230218 Hearing 8/5/2021
Dear Petitioner:
On the day indicated above, the Board of County Commissioners of Weld County Colorado convened and
acting as the Board of Equalization, pursuant to C.R.S. §39-8-101 et seq., considered petition for appeal of
the Weld County Assessor's valuation of your property described above, for the year 2021.
Account # Decision
The Assessment and valuation is set as follows:
Actual Value as Actual Value as Set by
Determined by Assessor Board
R5273908 Stipulated - Approved
Stipulated Value
$16,515,907 $14,848,320
A denial of a petition, in whole or in part, by the Board of Equalization must be appealed within thirty (30)
days of the date the denial is mailed to you. You must select only one of the following three (3)
options for appeal:
1. Appeal to Board of Assessment Appeals: You have the right to appeal the County Board of
Equalization's decision to the Colorado Board of Assessment Appeals. A hearing before that Board
will be the last time you may present testimony or exhibits or other evidence, or call witnesses in
support of your valuation. If the decision of the Board of Assessment Appeals is further appealed to
the Court of Appeals pursuant to C.R.S. §39-8-108(2), only the record of proceedings from your
hearing before the Board of Assessment Appeals and your legal brief are filed with the appellate
court.
All appeals to the Board of Assessment Appeals filed after August 10, 2021, MUST comply with the
following provisions of C.R.S. §39-8-107(5):
(5)(a)(I) On and after August 10, 2021, in addition to any other requirements under law, any petitioner
appealing either a valuation of rent -producing commercial real property to the Board of Assessment Appeals
pursuant to C.R.S. §39-8-108(1) or a denial of an abatement of taxes pursuant to C.R.S. §39-10-114 shall
provide to the County Board of Equalization or to the Board of County Commissioners of the County in the
case of an abatement, and not to the Board of Assessment Appeals, the following information, if applicable:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject
property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for
two full years including the base year for the relevant property tax year.
(II) The petitioner shall provide the information required by subsection (5)(a)(I) of this paragraph (a) within
ninety days after the appeal has been filed with the Board of Assessment Appeals.
(b)(I) The Assessor, the County Board of Equalization, or the Board of County Commissioners of the
County, as applicable, shall, upon request made by the petitioner, provide to a petitioner who has filed an
appeal with the Board of Assessment Appeals not more than ninety days after receipt of the petitioner's
request, the following information:
(A) The primary method used by the county to determine the value of the subject property; and
(B) The rates used by the county to determine the value of the subject property under the method identified
in accordance with subsection (5)(b)(I)(A) of this section.
(II) The party providing the information to the petitioner pursuant to subparagraph (I) of this paragraph (b)
shall redact all confidential information contained therein.
(c) If a petitioner fails to provide the information required by subparagraph (I) of paragraph (a) of this
subsection (5) by the deadline specified in subparagraph (II) of said paragraph (a), the County may move
the Board of Assessment Appeals to compel disclosure and to issue appropriate sanctions for
noncompliance with such order. The motion may be made directly by the County Attorney and shall be
accompanied by a certification that the County Assessor or the County Board of Equalization has in good
faith conferred or attempted to confer with such petitioner in an effort to obtain the information without action
by the Board of Assessment Appeals. If an order compelling disclosure is issued under this paragraph (c)
and the petitioner fails to comply with such order, the Board of Assessment Appeals may make such orders
in regard to the noncompliance as are just and reasonable under the circumstances, including an order
dismissing the action or the entry of a judgment by default against the petitioner. Interest due the taxpayer
shall cease to accrue as of the date the order compelling disclosure is issued, and the accrual of interest
shall resume as of the date the contested information has been provided by the taxpayer.
Appeals to the Board of Assessment Appeals must be made on forms furnished by that Board, and must be
mailed or delivered within thirty (30) days of the date the denial by the Board of Equalization is mailed to
you.
The address and telephone number of the Board of Assessment Appeals are:
Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, Colorado 80203
Telephone Number: (303) 864-7710
Email: baa@state.co.us
Fees for Appeal to the Board of Assessment Appeals: A taxpayer representing himself is not charged for the
first two (2) appeals to the Board of Assessment Appeals. A taxpayer represented by an attorney or agent
must pay a fee of $101.25 per appeal.
OR
2. Appeal to District Court: You have the right to appeal the decision of the Board of Equalization to the
District Court of the county wherein your property is located: in this case that is Weld County District
Court. A hearing before The District Court will be the last time you may present testimony or exhibits
or other evidence, or call witnesses in support of your valuation. If the decision of the District Court is
further appealed to the Court of Appeals pursuant to C.R.S. §39-8-108(1), the rules of Colorado
appellate review and C.R.S. §24-4-106(9), govern the process.
OR
3. Binding Arbitration: You have the right to submit your case to binding arbitration. If you choose this
option, the arbitrator's decision is final and you have no further right to appeal your current
valuation. C.R.S. §39-8-108.5 governs this process. The arbitration process involves the following:
a. Select an Arbitrator: You must notify the Board of Equalization within 30 days that you will
pursue arbitration. You and the Board of Equalization will select an arbitrator from the official
list of qualified people. If you cannot agree on an arbitrator, the District Court of the county in
which the property is located (i.e. Weld) will select the arbitrator.
b. Arbitration Hearing Procedure: Arbitration hearings are held within sixty (60) days from the
date the arbitrator is selected, and are set by the arbitrator. Both you and the Board of
Equalization are entitled to participate in the hearing. The hearing is informal. The arbitrator
has the authority to issue subpoenas for witnesses, books, records documents and other
evidence pertaining to the value of the property. The arbitrator also has the authority to
administer oaths, and determine all questions of law and fact presented to him. The
arbitration hearing may be confidential and closed to the public if you and the Board of
Equalization agree. The arbitrator's decision must be delivered personally or by registered
mail within ten (10) days of the arbitration hearing.
c. Fees and Expenses: The arbitrator's fees and expenses are agreed upon by you and the
Board of Equalization. In the case of residential real property, the fees may not exceed
$150.00 per case. For cases other than residential real property, the arbitrator's total fees
and expenses are agreed to by you and Board of Equalization, but are paid by the parties as
ordered by the arbitrator.
If you have questions concerning the above information, please call me at (970) 400-4226.
Very truly yours,
BOARD OF EQUALIZATION
Esther E. Gesick
Clerk to the Board
Weld County Board of Commissioners
and Board of Equalization
cc: Brenda Dones, Weld County Assessor
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