HomeMy WebLinkAbout20183231.tiffSTATE BOARD OF EQUALIZATION
Iry Halter Senator Owen Hill Representative Matt Gray Dickey Lee Hullinghorst Barbara Brewer
Designee of Designee of Designee of Governor's Appointee Governor's Appointee
Governor Hickenlooper Senate President Grantham House Speaker Duran Chairwoman
Vice -Chairman
ORGANIZATION: Colorado State Board of Equalization
CONTACT:
Adis Orozco
1313 Sherman Street, Room 419
Denver, CO 80203
(303) 864-7770
DATE OF NOTICE: October 2, 2018
DATE OF HEARING: October 17, 2018
PUBLIC SERVICE ANNOUNCEMENT
NOTICE OF PUBLIC HEARING AND AGENDA
RECEIVED
OCT 0 5 23
The State Board of Equalization (state board) will have a hearing on October 17 at 9:00 A.M. at
1313 Sherman St., Room 318, 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(a�state.co.us
EXECUTIVE SESSIONS
Pursuant to section 24-6-402(3)(a)(Il), 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.
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1313 Sherman Street, Room 419, Denver, CO 80203, (303) 864-7777
Notice of Public Hearing
State Board of Equalization
October 17, 2018
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.
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 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.
APPROVAL OF MINUTES
Request for approval of minutes from the October 25, 2017 meeting of the SBOE.
PRESENTATION BY THE AUDITOR
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.
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.
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 3
CONSIDERATION OF THE ANNUAL STUDY REPORTS
Wildrose Appraisal, Inc. submitted sixty-four reports to the State Board of Equalization by the
September 15 filing deadline.
The state board will take action to accept or reject 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 sixty 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 sixty counties.
Consideration of Remaining Abstracts of Assessment
Adams, Boulder, 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,
2018.
The state board will set a hearing date to review and accept the Abstracts of Assessment of Adams,
Boulder, Gunnison, and Jefferson Counties, after the extended filing deadline of November 21, 2018.
Abstracts must be approved no later than December 20, 2018 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.
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 4
REQUESTS FROM EXEMPT PROPERTIES TO WAIVE FILING DEADLINE
The state board will discuss issues and take actions related to requests by the followmg organizations
to waive their filing deadline as allowed under § 39-9-109 (5) and (6) C R S
Organizations and the public are invited to comment on waiver requests as requests are presented
Requests to waive filing deadlines recommended for Consent Agenda
The requests on the following list will be approved by the State Board of Equalization without
discussion unless at least one Board member asks that an item be reviewed further by the Board 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
Consent agenda includes these owners with forfeitures in multiple counties:
File Number Property Owner County
16-02643-05
30-02051-01
07-01504-02
07,-01504-03
35-01734-01
21-01108-05
21-01108-07
21-01108-08
21-01108-09
47-01029-03
47-01029-04
47-01029-05
60-01132-01
02-01109-01
16-03504-0,1
39-01482-02
Family Homestead
Family Homestead
Life Choices Pregnancy Center
Life Choices Pregnancy Center
Life Choices Pregnancy Center
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Rocky Mountain SER
Rocky Mountain SER
Rocky Mountain SER
Denver
Jefferson
Boulder
Boulder
Lamer
El Paso
El Paso
El Paso
El Paso
Park
Park
Park
Teller
Alamosa
Denver
Mesa
Years J
Requested
-2015, 2016, 2017
2015, 2016, 2017
2018
2018
2018
2017, 2018
2017, 2018
2017, 2018
2017, 2018
2017, 2018
2017, 2018
2017, 2018
2017, 2018
2018
2018
2018
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 5
Consent Agenda includes these owners with forfeitures in a single county:
File Number Property Owner County Year s
Requested
01-01671-01 Old Landmark Baptist Church Adams 2016, 2017
01-01738-02 Rocky Mountain Youth and Medical Adams 2018
Nursing Consultants, Inc
01-01738-03 Rocky Mountain Youth and Medical Adams 2018
Nursing Consultants, Inc
02-01108-01 Children's Garden Early Learning Alamosa 2018
Center
02-01109-01 Rocky Mountain SER Alamosa 2018
03-01223-01 Englewood Post 322 Veterans of Arapahoe 2016, 2017, 2018
Foreign Wars of the USA, Inc
03-02105-01 Mountain Plains District of the Wesleyan Arapahoe 2017, 2018
Church
07-01164-03 American Legion John Harold Buckley Boulder 2016, 2017, 2018
Post #32 ,
07-01314-15 Pilot Trust Boulder 2018
07-01504-02 Life Choices Pregnancy Center Boulder 2018
07-01504-03 Life Choices Pregnancy Center Boulder 2018
07-01748-01 Nederland Area Historical Society Boulder 2017, 2018
07-01828-01 UNAVCO, Inc Boulder 2018
08-01022-05 Temple Baptist Church of Salida Chaffee 2016, 2017, 2018
08-01022-09 Temple Baptist Church of Salida Chaffee 2016, 2017, 2018
08-01022-10 Temple Baptist Church of Salida Chaffee 2016, 2017, 2018
10-01034-04 Easter Seals Colorado Clear Creek 2018
14-01043-01 Custer 2020, Inc Custer 2017, 2018
14-01043-03 Custer 2020, Inc Custer - 2017, 2018
15-01008-01 Bone Mesa Helping Hand Club Delta 2018
16-02403-04 Senior Assistance Center Denver 2018
16-02643-05 Family Homestead Denver 2015, 2016, 2017
16-03294-01 Housing is Vital, LP Denver 2018
16-03504-01 Rocky Mountain SER Denver 2018
16-03508-01 Juan Diego Partnership, LLLP Denver 2018
16-03545-01 OMNI Institute Denver 2016, 2017, 2018
16-03599-01 The Lowry Foundation Denver 2018
16-03661-01 Del Norte's Chesney Kleinjohn, LLC Denver 2018
16-03699-05 DHHA Southwest Clinic, Inc Denver 2018
16-03719-01 Davita Village Trust, Inc Denver 2018
21-01108-05 Pikes Peak Council, Inc Boy Scouts of El Paso 2017, 2018
America
21-01108-07 Pikes Peak Council, Inc Boy Scouts of El Paso 2017, 2018
America
I
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 6
21-01108-08
21-01108-09
21-01280-01
21-01280-02
21-01548-01
21-02372-01
21-02372-02
21-02536-01
29-01010-01
30-01006-02
30-01006-03
30-01354-01
30-01354-02
r
30-02051-01
35-01137-01
35-01148-01
35-01425-03
35-01461-02
35-01552-01
35-017.13-01
35-01'734-01-
35-01758-05
39-01482-02
42-01098-01
44-01029-03
44-01055-01
46-01007-01
47-01029-03
47-01029-04
47-01029-05
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Trustees of El Paso Lodge #13 AF&AM
and Colorado Springs Masonic Building
Society
Trustees of El Paso Lodge #13 AF&AM
and Colorado Springs Masonic Building
Society
Disabled American Veterans Knob Hill
Chapter 26
Divine Spirit Baptist Church
Divine Spirit Baptist Church
Indigenous Ministries International
North Park Pioneer Museum
Wesley Bible Church of Lakewood, CO
Wesley Bible Church of Lakewood, CO
American Legion Robert Downing Post
17
American Legion Robert Downing Post
17
Family Homestead
Fort Collins Columbus Club Association,
Inc
Estes Park Masonic Building
Foundation, Inc
Openstage Theater and Company
Fort Collins Preschool Association, Inc
International Church of the Foursquare
Gospel
The Center for Fine Art Photography
Life Choices Pregnancy Center
Berthoud Habitat for Humanity, Inc
Rocky Mountain SER
Crow Canyon Archaeological Center
Associated Veterans Fort Morgan
American Legion Post No 76
BPO Elks Lodge 492
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
Pikes Peak Council, Inc Boy Scouts of
America
El Paso
El Paso
El Paso
El Paso
El Paso
El Paso
El Paso
El Paso
Jackson
Jefferson
Jefferson
Jefferson
Jefferson
Jefferson
Lanmer
Lanmer
Lanmer
Lanmer
Lanmer
Lanmer
Lanmer
Lanmer
Mesa
Montezuma
Morgan
Morgan
Ouray
Park
Park
2017, 2018
2017, 2018
2018
2018
2018
2016, 2017
2016, 2017
2016, 2017
2018
2014, 2015, 2016
2014, 2015, 2016
2016
2016
2015, 2016, 2017
2018
2018
2018
2018
2017, 2018
- 2017, 2018-
2018
2018
201'8
2018
2018
2018
2018
2017, 2018
2017, 2018
Park 2017, 2018
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 7
47-01100-01
49-01004-02
49-01019-01
49-01117-01
51-01559-03
54-01036-01
60-01046-01
60-01132-01
62-01168-01
62-01308-02
Colorado's Childhood Cancer and
Disabilities Camps, Inc.
Mountain Rescue Aspen, Inc.
Aspen Institute, Inc.
Aspen Winter Sports Foundation
Sanctuary of Praise
Steamboat Hall Association
P ikes Peak Community Club
P ikes Peak Council, Inc. Boy Scouts of
America
Lions Club of Gill
Assistance League of Greeley
Park
P itkin
P itkin
P itkin
P ueblo
Routt
Teller
El Paso
Weld
Weld
2018
2018
2018
2018
2017, 2018
2018
2018
2017, 2018
2018
2017, 2018
Discussion of any requests pulled from the consent agenda by members
Only necessary if there are any waiver requests removed from the Consent Agenda.
The state board will take action on the Consent Agenda of organizations requesting filing deadline
waivers.
Requests to Waive Filing Deadline Highlighted for Discussion
The requests on the following list have been highlighted for discussion by the Division of Property
Taxation. 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.
Highlighted for Discussion
File Number
01-01656-02
07-01314-13
07-01314-14
22-01063-01
23-01027-01
35-01650-03
44-01073-01
P roperty Owner
Korean Senior Association of Colorado
P ilot Trust
P ilot Trust
Mount Mariah Masonic Building
Association
Masonic Holding Association
Friends of Christian Education
Foundation
Clavis Club of Morgan County
County
Adams
Boulder
Boulder
Fremont
Garfield
Larimer
Morgan
Year s
Requested
2018
2018
2018
2015, 2016, 2017,
2018
2018
2016, 2018
2018
The state board will take action on organizations' requests for filing deadline waivers.
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 8
CONSIDERATION OF CHANGES TO THE ASSESSORS' REFERENCE LIBRARY
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from its
meeting held September 18, 2018
The following items of change to the Assessors' Reference Library discussed and approved as part of
the Statutory Advisory Committee meeting September 18 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 anyquestions
ADMINISTRATIVE RESOURCES
A. ARL, Volume 2, Chapter 1, Assessor's Duties and Relationships
Items 1, 2
B. ARL, Volume 2, Chapter 3, Specific Assessment Procedures
Item 1
C. ARL, Volume 2, Chapter 4, Assessment Math
Item 1
D. ARL, Volume 2, Chapter 6, Property Classification Guidelines and Assessment Percentages
Items 1, 2, 3, 4, 5
E. ARL, Volume 2, Chapter 9, Forms
Items 1, 2, 3
F. ARL, Volume 2, Chapter 12, Special Topics
Item 1
G. ARL, Volume 2, Chapter 5, Administrative Remedies
Item 1
III. APPRAISAL STANDARDS
A. ARL, Volume 3, Chapter 2, Appraisal Process, Economic Areas, and the Approaches to Value
Item 1 - B. ARL, Volume 3, Chapter 3, Sales Confirmation and Stratification
Item 1
C. ARL, Volume 5, Chapter 1, Applicable Property Tax Laws
Item 1
D. ARL, Volume 5, Chapter 2, Discovery, Listing, and Classification
Item 1
E. ARL, Volume 5, Chapter 3, Valuation Procedures
Item 1
F. ARL, Volume 5, Chapter 5, Personal Property Reviews
Item 1
Notice of Public Hearing
State Board of Equalization
October 17, 2018
Page 9
G. ARL, Volume 5, Chapter 6, Oil and Gas Equipment Valuation
Item: 1
H. ARL, Volume 5, Chapter 7, Special Issues
Item: 1
I. Changes to Declaration Schedules
Schedules: 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 10, 2018.
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