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Home My WebLink About20194284.tiff 'Colo Ttl 115,1-'.4+-%111 STATE BOARD OF EQUALIZATION 1876 - Dickey Lee Hullinghorst Senator Lois Court Representative Marty Flaum Barbara Brewer Designee of Designee of Cathy Kipp Governor's Appointee Governor's Appointee Governor Polis Senate President Garcia Designee of House Speaker Becker ORGANIZATION: Colorado State Board of Equalization CONTACT: Adis Orozco 1313 Sherman Street, Room 419 Denver, CO 80203 (303) 864-7770 DATE OF NOTICE: September 20, 2019 DATE OF HEARING: October 8, 2019 PUBLIC SERVICE ANNOUNCEMENT NOTICE OF PUBLIC HEARING AND AGENDA The State Board of Equalization (state board) will have a hearing on October 8 at 9:00 A.M. at 1313 Sherman St., Room 315, BAA- Conference Room B, Denver, Colorado. The issues will be heard in the order listed in this notice unless changed by the Chairperson. ISSUES RAISED BEFORE THE BOARD If any party wishes to submit written documentation to the board on any subject before the board, the party must bring nine copies of such documentation. The copies will be provided to the five state board members, the representative of the Attorney General's Office, the meeting recorder, the auditor, and the Property Tax Administrator. There may be board members who participate from remote locations. To ensure they have the opportunity to review information presented before the board, it is suggested that parties provide documentation prior to the meeting in an electronic format. Information and communication to board members may be sent to board members at the following e-mail address: dola stateboardofequalization@state.co.us EXECUTIVE SESSIONS Pursuant to section 24-6-402(3)(a)(II), C.R.S., the state board may convene in Executive Session during their meeting for the purposes of receiving legal advice on specific legal questions relating to the topics listed on this Notice of Public Hearing and Agenda. cc,:ASK C /JMI ' -), ca c KM) ©9/x(19 2019-4284 Com r Cokto' 10/0D/I9 1313 Sherman Street,Room 419,Denver,CO 80203,(303)864-7777 Notice of Public Hearing State Board of Equalization October 8, 2019 Page 2 STATE BOARD OF EQUALIZATION ACTIONS The state board will conduct a hearing to consider the following: The findings, conclusions, and recommendations of Wildrose Appraisal, Inc., the annual study auditor, pursuant to § 39-9-103(1) and (4) and § 39-1-105.5, C.R.S.; The recommendations of the Property Tax Administrator on the county Abstracts of Assessment, pursuant to § 39-9-103(4) and (7) and § 39-9-104, C.R.S.; and Requests for waiver of deadlines on exempt properties. Changes to the Assessors' Reference Library discussed and approved as part of the Statutory Advisory Committee meeting September 19, 2019. The state board will determine: Whether orders of reappraisal will be issued to any county or counties regarding any class or subclass of property; Whether adjustments should be made to an Abstract of Assessment of any county or counties; Whether to grant or reject waiver requests of Exempt properties, and Various other issues and reports if needed, including any outstanding changes to the Assessors' Reference Library as reviewed and approved by the Statutory Advisory Committee to the Property Tax Administrator. ELECTION OF OFFICERS The State Board will elect a Chairperson and Vice-Chairperson. APPROVAL OF MINUTES Request for approval of minutes from the October 17, 2018 meeting of the SBOE. Notice of Public Hearing State Board of Equalization October 8, 2019 Page 3 PRESENTATION BY THE AUDITOR Presentation of the Audit and results The auditor is recommending that the state board take no action regarding any county at this time. However, the state board will review the reports of the auditor for all counties. Counties are notified of the possibility that the state board could issue orders of reappraisal to any or all of the counties to which this notice is given. The Division of Property Taxation will give a brief history of the audit and contract changes that influenced the 2019 audit findings to be presented. Wildrose Appraisal, Inc. will make introductory remarks regarding audit procedures and the annual study. This will be followed by: Discussion and questions of audit procedures by state board members; Presentation by interested parties of questions and discussion of audit procedures. Consideration of the Annual Study Reports Wildrose Appraisal, Inc. submitted sixty-four county reports and other reports as required by their contract to the State Board of Equalization in a manner timely for review prior to the meeting. The state board will determine whether to accept the reports as presented. CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT County Board of Equalization Changes Recommendations of the Property Tax Administrator regarding the county board of equalization decisions and potential adjustment to the abstract for the following counties: • No County Board Changes require review. Consideration of Abstracts of Assessment Recommendations regarding fifty-eight county Abstracts of Assessment, as to form after review required under § 39-5-124 (2) C.R.S. • All abstracts recommended for approval. § 39-5-123 C.R.S. requires counties to file their Abstract of Assessment with the Property Tax Administrator by August 25, unless the county has opted to use the alternate protest process. The state board will take action on the Abstracts of Assessment filed by the fifty-eight counties. Notice of Public Hearing State Board of Equalization October 8, 2019 Page 4 Consideration of Remaining Abstracts of Assessment Adams, Boulder, Denver, Douglas, Gunnison, and Jefferson Counties opted to use the alternate protest process under § 39-5-122.7, C.R.S. Under this provision, the Abstract of Assessment filing deadline is November 21, 2019. The state board will set a hearing date to review and accept the Abstracts of Assessment of Adams, Boulder, Denver, Douglas, Gunnison, and Jefferson Counties, after the extended filing deadline of November 21, 2019. Abstracts must be approved no later than December 20, 2019 under § 39-1-105, C.R.S. If no problems exist in these abstracts, the state board can elect not to meet and authorize the Chairperson to approve the alternate protest and any late filed abstracts. REQUESTS FROM EXEMPT PROPERTY OWNERS TO WAIVE FILING DEADLINE The State Board of Equalization will discuss and take action relating to requests by the following organization to waive their filing deadline as allowed under § 39-9-109(5) and (6), C.R.S. Consent Agenda The State Board of Equalization without discussion will approve the requests on the following list unless at least one Board member asks that the Board review a request in further detail. An organization listed on the Consent Agenda need not appear at the hearing but may make a statement on behalf of the organization if desired. Organizations will be notified, if possible, if a request will come off this list after further review of the Division. It may also come off of this list at the meeting if requested by a state board member. Consent agenda includes these owners with forfeitures in multiple counties: (All are recommended for the consent agenda and are listed there as well) File Number Property Owner County Year(s) Requested 08-01144-01 Fellowship of Catholic University Chaffee 2018 Students 19-01153-01 Fellowship of Catholic University Eagle 2018 Students 03-01872-01 Jefferson Hills Corp Arapahoe 2019 30-01859-01 Jefferson Hills Corp Jefferson 2019 35-01442-02 Turning Point Center for Youth and Larimer 2019 Family Development 35-01442-04 Turning Point Center for Youth and Larimer 2019 Family Development 35-01442-05 Turning Point Center for Youth and Larimer 2019 Family Development 35-01442-07 Turning Point Center for Youth and Larimer 2019 Family Development Notice of Public Hearing State Board of Equalization October 8, 2019 Page 5 62-01582-03 Turning Point Center for Youth and Weld 2019 Family Development Consent Agenda, in full (including properties in multiple counties outlined previously): File Number Property Owner County Year s Requested 01-01372-23 Community Reach Center Foundation Adams 2019 01-01380-07 Access Housing Inc. Adams 2019 01-01792-01 Life Choices Pregnancy Center Adams 2018 2019 01-01838-01 Vistas at Panorama Pointe Apartments Adams LP 2019 02-01100-01 San Luis Valley Development Alamosa 2019 Resources Group 03-01872-01 Jefferson Hills Corp Arapahoe 2019 03-01952-01 Angel Eyes Arapahoe 2019 07-01082-01 Columbian Home of Boulder Boulder 2019 07-01618-01 AF &AM Grand Lodge Boulder 2018 2019 08-01144-01 Fellowship of Catholic University Chaffee 2018 Students 10-01077-01 Georgetown Trust for Conservation Clear Creek 2019 and Preservation, Inc. 10-01077-03 Georgetown Trust for Conservation Clear Creek 2019 and Preservation, Inc. 10-01077-04 Georgetown Trust for Conservation Clear Creek 2019 and Preservation, Inc. 11-01010-01 First Presbyterian Church Conejos 2018 11-01043-01 Antonito Senior Citizens Association Conejos 2019 11-01070-01 Manassa Saddle Club Inc. Conejos 2019 14-01009-01 Wet Mountain Valley Saddle Club Custer 2019 15-01170-01 High Country News Delta 2019 16-01313-03 American Legion Department of Denver 2019 Colorado 16-01977-01 The Mountain Plains District of the Denver 2016 2017 2018 Wesleyan Church 16-01977-02 The Mountain Plains District of the Denver 2016 2017 2018 Wesleyan Church 16-01977-03 The Mountain Plains District of the Denver 2016 2017 2018 Wesleyan Church 16-02753-01 Continuing Legal Education in Denver 2019 Colorado, Inc. 16-03404-01 Alliance Center, LLC Denver 2019 16-03517-01 Year One, Inc Denver 2019 16-03517-02 Year One, Inc Denver 2019 16-03524-01 Open Media Foundation Denver 2019 Notice of Public Hearing • State Board of Equalization October 8, 2019 Page 6 16-03535-01 Colorado League of Charter Schools Denver 2019 16-03570-01 Foundation Fighting Blindness, Inc. Denver 2019 16-03678-01 Bible Way Christian Training Center Denver 2018 16-03702-01 1536 Wynkoop LLC Denver 2019 16-03745-01 RAFT Colorado Denver 2019 19-01081-02 Vail Community Television Corp Eagle 2019 19-01114-01 Bravo! Vail Valley Music Festival Eagle 2019 19-01153-01 Fellowship of Catholic University Eagle 2018 Students 21-01449-02 Pipe Industry Education and Training El Paso 2019 Fund 21-01719-04 Life Network dba Colorado Springs El Paso 2019 Pregnancy Center 21-01719-05 Life Network dba Colorado Springs El Paso 2019 Pregnancy Center 21-01931-01 Pikes Peak Chapter 34 Izaak Walton El Paso 2018 2019 League of America, Inc. 21-02079-01 Military Order of the Purple Heart El Paso 2017 2018 2019 Chapter 423 21-02192-01 Pioneers Museum Foundation of El Paso 2019 Colorado Springs 21-02378-01 Hi-Plains Sertoma El Paso 2019 22-01108-15 Developmental Opportunities DBA Fremont 2019 Starpoint 22-01108-16 Developmental Opportunities DBA Fremont 2019 Starpoint 22-01108-19 Developmental Opportunities DBA Fremont 2019 Starpoint 22-01140-01 University of Kansas Fremont 2019 22-01141-01 Miller Kitto Post 25 American Legion Fremont 2017 2018 2019 Inc 23-01209-01 Roaring Fork River Investments LLC Garfield 2019 24-01030-01 Central City Masonic Building Gilpin 2019 Association 26-01001-01 Colorado Outward Bound School Gunnison 2019 29-01012-01 Veterans of Foreign Wars North Park Jackson 2019 Post 2371 30-01328-01 Wheat Ridge Grange No. 155 Jefferson 2019 30-01859-01 Jefferson Hills Corp Jefferson 2019 30-01893-01 Colorado State Foster Parent Jefferson 2019 Association 30-02068-01 Shannon's Hope Inc. Jefferson 2019 30-02186-01 Westgate Temple Association Jefferson 2018 2019 33-01027-02 Colorado Outward Bound School Lake 2019 33-01027-03 Colorado Outward Bound School Lake 2019 34-01019-05 BPOE Lodge 507 La Plata 2019 Notice of Public Hearing State Board of Equalization October 8, 2019 Page 7 35-01442-02 Turning Point Center for Youth and Larimer Family Development 2019 35-01442-04 Turning Point Center for Youth and Larimer Family Development 2019 35-01442-05 Turning Point Center for Youth and Larimer Family Development 2019 35-01442-07 Turning Point Center for Youth and Larimer Family Development 2019 35-01558-01 Longs Peak Masonic Temple Larimer 2019 Association 35-01604-01 Theta Lambda House Corporation of Larimer Delta Delta Delta 2018 2019 35-01627-21 Fort Collins Habitat for Humanity Larimer 2019 35-01645-01 Voices Carry Child Advocacy Center Larimer 2019 35-01758-05 Berthoud Habitat for Humanity, Inc. Larimer 2018 37-01086-01 Your Community Foundation Lincoln 2018 2019 39-01432-01 Homeward Bound of the Grand Valley Mesa 2019 39-01483-03 Rocky Mountain SER Mesa 2019 39-01499-01 Harmony Acres Equestrian Center Mesa 2019 45-01159-02 Arkansas Valley Hospice Inc. Otero 2014 2015 2016 2017 2018 2019 46-01006-02 Ouray Lodge AF and AM Masonic Ouray Lodge 2019 51-01558-03 Center for Disabilities Pueblo 2019 51-01560-01 Pueblo Railway Foundation Pueblo 2019 55-01092-01 Namo Buddha Seminar Saguache 2018 57-01036-02 Telluride Historical Museum San Miguel 2019 62-01582-03 Turning Point Center for Youth and Weld Family Development 2019 62-01658-01 Keene Clinic Weld 2019 80-01029-01 Broomfield Post 9565 VFW of the US, Broomfield Inc. 2019 Discussion of any waiver requests removed from the Consent Agenda at the request of a Board member. Otherwise, the Board will take action on waiver requests on the consent agenda in total. Requests to Waive Filing Deadline Highlighted for Discussion The Division of Property Taxation has highlighted the waiver requests on the following list for discussion. It is highly recommended that property owners appear at the hearing to make a statement or explanation of failure to file on behalf of the organization. Notice of Public Hearing State Board of Equalization October 8, 2019 Page 8 Requests Highlighted for Discussion: File Number Property Owner County Year(s) Requested 01-01656-02 Korean Senior Association of Colorado Adams 2019 01-01758-01 Solid Rock Baptist Church Adams 2015 2016 2017 2018 01-01783-01 Al Mustafa Islamic Center Adams 2015 2016 2017 2018 16-03294-01 Housing is Vital, LP Denver 2018 2019 16-03508-01 Juan Diego Partnership, LLLP Denver 2018 2019 16-03661-01 Del Norte's Chesney Kleinjohn, LLC Denver 2018 2019 21-01477-02 New Jerusalem Missionary Baptist El Paso 2014 2015 2016 Church 2017 2018 21-01477-03 New Jerusalem Missionary Baptist El Paso 2014 2015 2016 Church 2017 2018 22-01129-01 Canon City Rodeo Assn Fremont 2019 60-01121-01 Gateway of Praise Worship Center Teller 2014 2015 2016 2017 2018 • 60-01121-02 Gateway of Praise Worship Center Teller 2016 2017 2018 60-01121-03 Gateway of Praise Worship Center Teller 2016 2017 2018 07-01494-10 Naropa University- Alaya Preschool Boulder 2016 2017 2018 2019 The state board will take action on organizations' requests for filing deadline waivers highlighted for discussion. CONSIDERATION OF CHANGES TO THE ASSESSORS' REFERENCE LIBRARY Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from its meeting held September 19, 2019. The following items of change to the Assessors' Reference Library discussed and approved as part of the Statutory Advisory Committee meeting September 19, are recommended by the Property Tax Administrator for approval by the SBOE without further discussion, as there were no objections raised by any party to these changes. Staff is available if there are any questions. Notice of Public Hearing State Board of Equalization October 8, 2019 Page 9 ADMINISTRATIVE RESOURCES A. ARL Volumes 2, 3, and 5, Cover Page, Preface, Contents Checklist, Certification, Glossary of Abbreviations, and Table of Contents Items: 1,2,3,4,5,6,7,8,9 B. ARL Volume 2, Various Chapters Items: 1,2,3 C. ARL Volume 2, Chapter 1, Assessor's Duties Item: 1 D. ARL Volume 2, Chapter 3, Specific Assessment Procedures Items: 1,2 E. ARL Volume 2, Chapter 4, Assessment Math Item: 1 F. ARL Volume 2, Chapter 12, Special Topics Item: 1 APPRAISAL STANDARDS A. ARL Volume 5, Chapter 7, Special Issues Items: 1,2,3 B. Changes to Declaration Schedules Items: DS 056, DS 056S, DS 058, DS 060, DS 155, DS 618, DS 628, DS 648, DS 654, DS 656, DS 658, DS 658S The state board will take action to approve or disapprove of changes recommended to the Assessors' Reference Library. OTHER BUSINESS Reasonable accommodations provided upon request for persons with disabilities. If you are a person with a disability who requires special accommodations to participate in this public meeting, please notify Adis Orozco at 303-864-7770 by October 2, 2019. Hello