HomeMy WebLinkAbout20173589.tiffIry Halter
Designee of
Governor I Iickcnlooper
STATE BOARD OF EQUALIZATION
Senator Owen lull
Designee of
Senate President Grantham
Representative Malt (.ray
Designee or
Ilouse Speaker Duran
Dickey Lee Ilullinghorst
Governor's Appointee
ORGANIZATION: Colorado State Board of Equalization
CONTACT:
Adis Orozco
1313 Sherman Street, Room 419
Denver, CO 80203
(303) 864-7770
DATE OF NOTICE: October 11, 2017
DATE OF HEARING: October 25, 2017
PUBLIC SERVICE ANNOUNCEMENT
NOTICE OF PUBLIC HEARING and AGENDA
Governor's Appointee
RECEIVED
OCT 1 3 2017
WELD COUNTY
CON MlSSDNERS
The State Board of Equalization (state board) will begin its hearing on October 25, 2017 at
10:00 A.M. at 1313 Sherman St., Room 220, Denver, Colorado. The issues will be heard in the
order listed in this notice unless changed by the Chairperson. The state board will take a one hour
break for lunch when appropriate during the proceedings.
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.
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1313 Sherman Street, Room 419, Denver, CO 80203, (303) 864-7777
Notice of Public Hearing
State Board of Equalization
October 25, 2017
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.;
Requests for waiver of deadlines on exempt properties; and
Various other issues and reports, including any outstanding changes to the Assessors'
Reference Library as reviewed and approved by the Statutory Advisory Committee to the
Property Tax Administrator.
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
Whether policy decisions are required on any issues brought before the state board.
ELECTION OF OFFICERS
The State Board will elect a Chairperson and Vice -Chairperson.
APPROVAL OF MINUTES
Request for approval of minutes from the January 10, 2017 and April 13, 2017 meetings 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:
Notice of Public Hearing
State Board of Equalization
October 25, 2017
Page 3
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 reports to the State Board of Equalization by the
September 15 filing deadline.
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-six 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.
Jackson County did not opt for the alternate protest process. Their Abstract of Assessment was not
received by the Property Tax Administrator until October 11, 2017 (the day of notice.) A
recommendation regarding Jackson's Abstract for Assessment will be made at the meeting.
Consideration of Remaining Abstracts of Assessment
Adams, Boulder, Denver, Douglas, Gunnison, Hinsdale, 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, 2017.
The state board will set a hearing date to review and accept the Abstracts of Assessment of Adams,
Boulder, Denver, Douglas, Gunnison, Hinsdale and Jefferson Counties, after the extended filing
deadline of November 21, 2017. Abstracts must be approved no later than December 20, 2017. 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 25, 2017
Page 4
REQUESTS FROM EXEMPT PROPERTIES TO WAIVE FILING DEADLINE
The state board will discuss issues and take actions related to requests by the following 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
File Number Property Owner
01-01055-06
01-01055-07
01-01343-01
01-01343-03
01-01343-04
01-01343-06
01-01358-01
01-01661-01
01-01734-01
01-01800-01
03-01656-01
03-01656-02
03-01806-01
03-01806-02
03-01806-03
07-01082-01
07-01314-13
07-01314-14
07-01349-01
County
Brighton Community Hospital Association dba Adams
Platte Valley Medical Center
Brighton Community Hospital Association dba Adams 2016
Platte Valley Medical Center
SIGN (Seeking Independent Growth Now) Adams
SIGN (Seeking Independent Growth Now) Adams
SIGN (Seeking Independent Growth Now) Adams
SIGN (Seeking Independent Growth Now) Adams
The Colorado Laborers and Contractors Education Adams
and Training Trust Fund
Ministerios Palabra de Vida Adams
Iglesia Apostolica de la fe en Cristo Jesus in the Adams
United States
Redeemer Bible Church Inc
American Legion Hubert L Jones Post #87
American Legion Hubert L Jones Post #87
Rocky Mountain Philatelic Library
Rocky Mountain Philatelic Library
Rocky Mountain Philatelic Library
Columbian Home of Boulder
The Pilot Trust
The Pilot Trust
Beta Iota House Assn
Adams
Arapahoe
Arapahoe
Arapahoe
Arapahoe
Arapahoe
Boulder
Boulder
Boulder
Boulder
Year s
Requested
2016
2017
2017
2017
2017
2017
2015, 2016
2014, 2015
2015, 2016, 2017
2016
2016
2016, 2017
2016, 2017
2016, 2017
2017
2016
2016
2015, 2016
Notice of Public Hearing
State Board of Equalization
October 25, 2017
Page 5
07-01368-01
07-01368-02
07-01658-04
08-01022-05
08-01022-09
08-01022-10
08-01136-01
12-01073-01
15-01152-03
16-01597-02
16-01713-01
16-01978-04
16-01978-05
16-02067-01
Wesley Foundation at University of Colorado - Boulder
Wesley Foundation at University of Colorado - Boulder
Tara Institute of the Performing Arts
Temple Baptist Church of Salida
Temple Baptist Church of Salida
Temple Baptist Church of Salida
Anglican Church of the Savior
The Acequia Institute
All Saints Lutheran Church
Church of Scientology of Colorado
Central Latin American District Council of the
Assemblies of God
Girls Incorporated of Metro Denver
Girls Incorporated of Metro Denver
Byzantine Catholic Bishop of Van Nuys
16-02067-02 Byzantine Catholic Bishop of Van Nuys
16-02745-03
16-03145-01
16-03227-01
16-03372-02
16-03594-01
16-03595-01
16-03596-01
16-03633-01
16-03666-01
18-01021-01
21-01151-03
21-01289-01
21-01756-01
21-02089-01
22-01064-04
22-01166-01
25-01030-01
25-01092-01
30-01675-01
30-01675-02
30-02009-01
30-02068-02
Su Teatro
Denver Urban Matters (DenUM)
Colorado Nonprofit Development Center
La Clinica Tepeyac, Inc
Allied Housing South, LLLP
Allied Housing East, LLP
Allied Housing West, LLLP
Washington Street Community Center
KUVO, LLC
Douglas Lodge 153 AF & AM
Sunny Vista Living Center
Saint Andrew's Episcopal Church of Manitou Springs
Senior Heritage Plaza Inc.
John May Museum Center
Eureka Lodge 66 AF & AM
Colorado Nebraska District of the Wesleyan Church
Granby Club Inc
Pregnancy Resource Connection, Inc.
Rocky Mountain Public Broadcasting Network, Inc.
Rocky Mountain Public Broadcasting Network, Inc.
American Mountaineering Center LLC
Shannon's Hope
Boulder
Boulder
Boulder
Chaffee
Chaffee
Chaffee
Chaffee
Costilla
Delta
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Denver
Douglas
El Paso
El Paso
El Paso
El Paso
Fremont
Fremont
Grand
Grand
Jefferson
Jefferson
Jefferson
Jefferson
2015, 2016, 2017
2015, 2016, 2017
2017
2016, 2017
2016, 2017
2016, 2017
2015, 2016
2017
2015, 2016, 2017
2015, 2016, 2017
2013, 2014, 2015,
2016, 2017
2017
2017
2014, 2015, 2016,
2017
2014, 2015, 2016,
2017
2016, 2017
2017
2015
2017
2017
2017
2017
2017
2017
2016, 2017
2017
2015, 2016
2017
2017
2015
2016, 2017
2015
2017
2017
2017
2017
2014, 2015, 2016,
2017
Notice of Public Hearing
State Board of Equalization
October 25, 2017
Page 6
30-02182-01
30-02184-01
30-02202-01
34-01185-01
35-01607-01
35-01607-02
35-01607-11
35-01607-12
35-01607-13
35-01607-14
35-01607-15
35-01607-16
35-01635-01
38-01184-01
39-01368-02
43-01150-01
45-01187-01
49-01008-01
51-01109-01
51-01175-05
51-01395-06
51-01395-07
57-01043-02
60-01129-01
60-01129-02
62-01629-01
62-01629-02
Denver Christian Schools
KUVO, LLC
Archway Investment Corporation
Ute Pass Water Assn
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Fort Collins Habitat for Humanity, Inc.
Northern Colorado Youth Hockey
Women's Club of Crook
St Mary's Hospital and Medical Center
Nucla-Naturita Area Chamber of Commerce
Community Assisted Living, Inc.
BPOE Aspen Lodge #224
Apostolic Assembly of the Faith in Christ Jesus
International Church of the Foursquare Gospel
Animal Welfare and Protection Society
Animal Welfare and Protection Society
Alpine Chapel of Telluride
Colorado Wolf and Wildlife Center
Colorado Wolf and Wildlife Center
Templo Bethel Assembly of God
Templo Bethel Assembly of God
Jefferson 2017
Jefferson 2017
Jefferson 2017
La Plata 2013, 2014, 2015,
2016, 2017
Larimer 2017
Larimer 2017
Larimer 2017
Larimer 2017
Larimer 2017
Larimer 2017
Larimer 2017
Larimer 2017
Larimer 2014, 2015, 2016
Logan 2017
Mesa 2017
Montrose 2015, 2016, 2017
Otero 2017
Pitkin 2017
Pueblo 2015, 2016, 2017
Pueblo 2016, 2017
Pueblo 2017
Pueblo 2017
San Miguel 2015, 2016, 2017
Teller 2017
Teller 2017
Weld 2015, 2016, 2017
Weld 2015, 2016, 2017
Discussion of any requests pulled from the consent agenda by members
Only necessary if there are any waiver requests removed from the Consent Agenda.
Notice of Public Hearing
State Board of Equalization
October 25, 2017
Page 7
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 Property Owner
03-01599-01 Mission Viejo Swim Parents Assn
03-01599-02 Mission Viejo Swim Parents Assn
15-01157-01 North Fork Horse Patrol
16-01622-01
16-02592-01
16-03701-02
22-01129-01
30-01409-04
30-01718-01
34-01092-02
35-01622-01
42-01033-01
44-01073-01
62-01574-01
Veterans of Foreign Wars
Denver Lodge 17 BPOE of Elks of USA
American Cancer Society, Inc.
Canon City Rodeo Assn
Arvada VFW Post 4331
Evergreen Rodeo Assn
La Plata County Humane Society
Colorado Farmhouse Assn
Cortez Masonic Temple
Clavis Club of Morgan County Inc.
Iglesia Berea
County
Arapahoe
Arapahoe
Delta
Denver
Denver
Denver
Fremont
Jefferson
Jefferson
La Plata
Larimer
Montezuma
Morgan
Weld
Year s
Requested
2012, 2013, 2014,
2015, 2016, 2017
2012, 2013, 2014,
2015, 2016, 2017
2009, 2010, 2011,
2012, 2013, 2014,
2015, 2016, 2017
2017
2017
2017
2016, 2017
2016
2017
2017
2016, 2017
2016, 2017
2017
2009, 2010
STATUTORY ADVISORY COMMITTEE
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from its
meeting held September 21, 2017.
The following item of change to the Assessor's Reference Library discussed and approved as part of
the Statutory Advisory Committee meeting September 21. 2017, is a matter which is recommended by
the Property Tax Administrator for presentation to and full discussion by the state board.
III. APPRAISAL STANDARDS
C. ARL, Volume 3, Chapter 5, Valuation of Agricultural Land
Item: 4. Added clarifying language for the valuation of residential property not integral to an
agricultural operation.
Notice of Public Hearing
State Board of Equalization
October 25, 2017
Page 8
The following items of change to the Assessors' Reference Library discussed and approved as part of
the Statutory Advisory Committee meeting September 21, 2017 arc 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.
II. ADMINISTRATIVE RESOURCES
A. ARL, Volume 2, Chapter 1, Assessor's Duties and Relationships
Items: 1, 2, 3, 4, 5,6
B. ARL, Volume 2, Chapter 3, Specific Assessment Procedures
Items: 1, 2, 3, 4, 5, 6, 7, 8, 9, 10
C. ARL, Volume 2, Chapter 4, Assessment Math
Items: 1, 2
D. ARL, Volume 2, Chapter 5, Taxpayer Administrative Remedies
Items: 1
E. ARL, Volume 2, Chapter 6, Property Classification Guidelines and Assessment
Percentages
Items: 1, 2, 3, 4
F. ARL, Volume 2, Chapter 7, Abstract, Certification and Tax Warrant
Items: 1, 2,
G. ARL, Volume 2, Chapter 8, Assessment Planning Guidelines
Items: 1, 2, 3
H. ARL, Volume 2, Chapter 9, Form Standards
Item: 1
I. ARL, Volume 2, Chapter 11, State Assessed Property
Items: 1, 2
J. ARL, Volume 2, Chapter 12, Special Topics
Items: 1, 2, 3, 4, 5, 6,7
III. APPRAISAL
A. ARL, Volume
Item: 1
B. ARL, Volume
Item: 1
C. ARL, Volume
Items: 1, 2, 3
D. ARL, Volume
Items: 1, 2, 3, 4, 5,
E. ARL, Volume
Item: 1
F. ARL, Volume
Items: 1, 2
STANDARDS
3, Chapter 1, Statutory and Case Law References
3, Chapter 4, Valuation of Vacant Land Present Worth
3, Chapter 5, Valuation of Agricultural Land
3, Chapter 6, Valuation of Natural Resources
6, 7, 8, 9, 10, 11, 12, 13, 14
3, Chapter 7, Special Issues in Valuation
5, Chapter 2, Discovery, Listing, and Classification
Notice of Public Hearing
State Board of Equalization
October 25, 2017
Page 9
G. ARL, Volume 5, Chapter 4, Personal Property Tables
Item: 1
H. ARL, Volume 5, Chapter 6, Oil and Gas Equipment Valuation
Items: 1, 2
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
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 19, 2017.
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