HomeMy WebLinkAbout20143028.tiff vc.Colo
STATE BOARD OF EQUALIZATION
Sandra M.Adams Charles S.Brown Kevin N.Patterson Susan Rogers Wally Grant JoAnn Groff
Chairman. Vice Chair, Designee of Designee of Designee of Property Tax
Appointee of Appointee of The Governor Speaker of President of Administrator
The Go,enor The Governor The I louse Senate
ORGANIZATION: Colorado State Board of Equalization
CONTACT: Carol Schlauder D
1313 Sherman Street, Room 419 RECEIVE
Denver, CO 80203
(303) 864-7770 SEP 2 6 2014
DATE OF NOTICE: September 23, 2014 WELD MMIS COUNTY
DATE OF HEARING: October 7, 2014
PUBLIC SERVICE ANNOUNCEMENT
NOTICE OF PUBLIC HEARING
The State Board of Equalization (state board) will begin its hearing on October 7, 2014 at
1:30 P.M. in 1300 Broadway, Room 1-D, Denver, Colorado. The issues will be heard in the order
listed in this notice unless changed by the Chairman.
APPROVAL OF MINUTES
Request for approval of minutes from the June 17, 2014 SBOE meeting.
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
Various other issues and reports
1313 Sherman Street,Room 419, Denver, CO 80203,(303) 866-2371
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Notice of Public Hearing
State Board of Equalization
September 23, 2014
Page 2
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 will be made to an Abstract of Assessment of any county or counties;
Whether policy decisions are required on any issues brought before the state board,
The auditor is not recommending that the state board take any action as to any of the counties not
identified in this notice. The state board will, however, review the reports of the auditor for all
counties. Counties are further notified that it is possible that the state board could issue orders of
reappraisal to any or all of the counties to which this notice is given.
ISSUES RAISED BY THE AUDITOR
Notice is given that the state board will be determining whether or not improprieties have occurred in
the counties and what action, if any, must be taken. Counties are advised that it will be necessary to
present evidence that supports their position that no action need be taken by the state board. Assessors
who present documentary evidence must bring nine copies of such evidence. 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.
PRESENTATION BY THE AUDITOR
Wildrose Appraisal, Inc. will make introductory remarks regarding audit procedures and the annual
study.
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-seven reports to the State Board of Equalization by the
September 15 filing deadline. They were granted an extension by Legislative Council until
October 6, 2014 for the Abstract Projection and the County Board of Equalization Changes Reports.
CONSIDERATION OF THE ABSTRACTS OF ASSESSMENT AS TO FORM
Acceptance of 61 county Abstracts of Assessment as to form after review required under
§ 39-5-124 (2) C.R.S.
Boulder, Denver, 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, 2014.
Notice of Public Hearing
State Board of Equalization
September 23, 2014
Page 3
The state board will set a hearing date to review and accept the Abstracts of Assessment of Boulder,
Denver, and Jefferson Counties, after the extended filing deadline of November 21, 2014. Abstracts
must be approved no later than December 20, 2014. The state board can elect not to meet if no
problems exist and authorize the chairman to approve the abstracts.
COUNTY BOARD OF EQUALIZATION CHANGES
There are no recommendations by the Property Tax Administrator regarding the county board of
equalization decisions as reflected on the Abstracts of Assessment.
REQUESTS ON EXEMPT PROPERTIES
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 general public will be invited to comment on waiver requests as waiver requests
are presented:
Requests To Waive Filing Deadline Highlighted for Discussion:
File Number Property Owner County Year(s) Requested
07-01780-01 Medicine Horse Program Boulder 2013, 2014
16-01493-01 Highlands Masonic Temple Assn Denver 2013, 2014
16-02572-01 Salem Missionary Baptist Church Denver 2011 - 2014
16-03495-01 Teach for America Denver 2014
21-01926-01 Kit Carson Riding Club El Paso 2014
21-02019-01 United States Volleyball Assn El Paso 2010, 2011
44-01079-01 New Life Worship Center of Fort Morgan Morgan 2008 -2014
53-01137-01 La Vereda Foundation Rio Grande 2014
Additional Requests To Waive Filing Deadline:
File Number Property Owner County Year(s) Requested
01-01079-01 VFW Tri-Valley Post 8449 Adams 2014
01-01764-01 Rocky Mountain Multiple Sclerosis Center Adams 2014
02-01098-01 Center for Restorative Programs Alamosa 2014
03-02097-01 Leukemia and Lymphoma Society Arapahoe 2014
03-01863-04 Lord of the Hills Lutheran Church Arapahoe 2013, 2014
07-01547-12 Thistle Community Housing Boulder 2013, 2014
07-01817-01 Snow Lion School, Inc. Boulder 2012, 2013, 2014
15-01166-01 Lamborn Foundation Delta 2014
Notice of Public Hearing
State Board of Equalization
September 23, 2014 f
Page 4
File Number Property Owner County Year(s) Requested
16-01616-01 True Faith Church of God in Christ Denver 2013, 2014
16-03237-01 Iglesia Faro de Luz Denver 2013, 2014
16-03237-03 Iglesia Faro de Luz Denver 2013, 2014
16-03258-01 Christ Our Redeemer African Denver 2012, 2013, 2014
Methodist Episcopal Church
16-03328-02 Love Christian Fellowship Denver 2013, 2014
16-03436-01 Inn at Auraria Denver 2014
16-03448-01 CityWILD Denver 2014
19-01081-02 Vail Community Television Corp Eagle 2014
20-01096-01 VFW Post 10649 Elizabeth Co Elbert 2014
21-01078-01 First Wesleyan Church El Paso 2013, 2014
21-01078-07 First Wesleyan Church El Paso 2013, 2014
21-01765-03 Care and Share, Inc. El Paso 2014
21-02046-03 Pikes Peak United Way El Paso 2014
21-02431-01 Freedom Kingdom Enterprises El Paso 2013, 2014
21-02495-01 Nursing and Therapy Services of Colorado El Paso 2014
21-01437-01 Widefield Community Bible Church El Paso 2013, 2014
25-01083-02 National Sports Center for the Disabled Denver 2014
23-01113-01 Basalt Congregation of Jehovah's Witnesses Garfield 2013, 2014
30-01025-03 VFW Post 4171 Jefferson 2014
30-01025-04 VFW Post 4171 Jefferson 2014
30-01025-05 VFW Post 4171 Jefferson 2014
30-01882-01 Anbang Community Corp Jefferson 2013, 2014
30-02059-01 Rocky Mountain Roller Hockey League Jefferson 2014
30-02072-01 Delta Alumni Sigma Phi Epsilon Jefferson 2014
32-01049-01 Burlington Columbian Home Assn Kit Carson 2014
34-01193-01 Little Star Foundation La Plata 2014
34-01193-02 Little Star Foundation La Plata 2014
34-01193-03 Little Star Foundation La Plata 2014
34-01193-04 Little Star Foundation La Plata 2014
35-01148-01 Estes Park Masonic Building Fdn. Inc. Larimer 2014
35-01156-04 Red Feather Lakes Property Owners Assn Larimer 2014
39-01013-03 Colorado West Healthcare Systems Mesa 2014
39-01013-04 Colorado West Healthcare Systems Mesa 2014
39-01013-05 Colorado West Healthcare Systems Mesa 2014
39-01013-17 Colorado West Healthcare Systems Mesa 2014
39-01013-18 Colorado West Healthcare Systems Mesa 2014
42-01121-01 Four Corners Child Advocacy Center Montezuma 2014
42-01134-01 Southwest Health System, Inc. Montezuma 2014
42-01134-02 Southwest Health System, Inc. Montezuma 2014
42-01134-03 Southwest Health System, Inc. Montezuma 2014
43-01052-01 IOOF Lodge 65 Montrose 2014
43-01054-01 Montrose Masonic Bldg. Assn Montrose 2014
44-01014-01 Brush Construction Company Morgan 2014
Notice of Public Hearing
State Board of Equalization
September 23, 2014
Page 5
File Number Property Owner County Year(s) Requested
47-01104-01 I Love You Guys Foundation Park 2014
51-01577-01 Care and Share Inc. Pueblo 2014
62-01098-01 Jack Campbell VFW Weld 2013, 2014
62-01614-01 Iglesia de Cristo Miel Weld 2012, 2013, 2014
63-01096-01 Grassroots Foundation Inc. Yuma 2014
80-01050-01 Charter Fund Inc. Broomfield 2014
OTHER BUSINESS
Future Rulemaking Opportunity
A review of Board Rules was undertaken pursuant to C.R.S. 24-4-103.3 as enacted in SB 14-063.
The result of that review and possible future action will be discussed.
Statutory Advisory Committee
•
Recommendations of the Statutory Advisory Committee to the Property Tax Administrator from its
meeting held September 18, 2014.
Other business to come before the board
Reasonable accommodations will be 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 Carol Schlauder at 303-866-2373 by
September 30, 2014.
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