2018 COA 124
Colo. Ct. App.2018Background
- Thibodeau bought a Denver residence in July 2013; the property had been assessed at $803,800 for the 2013 tax year.
- In May 2014 the assessor increased the 2014 assessment to $1,169,700; Thibodeau protested and sought abatement arguing the off-cycle reassessment was improper.
- The Denver BOE proposed a corrected 2013 value of $1,150,000 based on a licensed appraiser’s work; the BOE and assessor concluded the 2013 assessment mischaracterized the home’s condition (average vs. good).
- The BAA found the 2013 assessment was incorrect because MLS evidence and sales verification showed the property had been renovated before the 2013 assessment date, and upheld the corrected $1,150,000 value.
- Thibodeau appealed, arguing (1) section 39-1-104(11)(b)(I) permits intervening-year revaluations only for "unusual conditions" and (2) the reassessment violated equal protection and Colorado’s uniformity clause.
- The Court of Appeals affirmed the BAA: assessors may correct incorrect base-year assessments in intervening years (even absent an intervening unusual condition), and no equal-protection or uniformity violation occurred on these facts.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether § 39-1-104(11)(b)(I) permits reassessment in an intervening year only for "unusual conditions" | Thibodeau: statute allows off-cycle revaluations only when an unusual condition arises after the base assessment. | County: statute authorizes (and in some language requires) assessors to correct incorrect assessments in intervening years, not only for unusual conditions. | Court: statute authorizes assessors to revalue in intervening years to correct incorrect base-year assessments; further adjustments still require proof of unusual conditions. |
| Whether the 2013 assessment here was incorrect and whether $1,150,000 is supported | Thibodeau: reassessment improper; he did not directly rebut corrected valuation evidence. | County: MLS and sales verification showed renovations existed pre-2013; assessor’s appraisal supports $1,150,000. | Court: BAA’s factual finding that 2013 condition was mischaracterized is supported by competent evidence; $1,150,000 affirmed. |
| Whether the reassessment practice violates equal protection (Allegheny argument) | Thibodeau: selective reassessment (driven by sales verification) resembles Allegheny’s unconstitutional selective revaluation. | County: Colorado reassesses every two years; sales verification applies broadly; no evidence of systematic underassessment of comparable properties. | Court: Distinguishable from Allegheny; no showing of disparate treatment of similarly situated properties; rational-basis review satisfied. |
| Whether the reassessment violates Colorado’s Uniformity Clause | Thibodeau: single-property revaluation undermines uniform taxation. | County: Uniformity protections mirror federal equal protection; no federal violation shown. | Court: Coextensive with federal equal protection analysis — no violation. |
Key Cases Cited
- 24, Inc. v. Bd. of Equalization, 800 P.2d 1366 (Colo. App. 1990) (interpreting intervening-year revaluation language to permit corrections of incorrect base-year valuations)
- Leavell–Rio Grande Cent. Assocs. v. Bd. of Assessment Appeals, 753 P.2d 797 (Colo. App. 1988) (assessors may revalue in intervening years to correct incorrect base values)
- Lowe Denver Hotel Ass’n v. Arapahoe Cty. Bd. of Equalization, 890 P.2d 257 (Colo. App. 1995) (explaining corrective intervening-year revaluations when original base valuation is wrong)
- Bd. of Assessment Appeals v. Sampson, 105 P.3d 198 (Colo. 2005) (BAA’s role in weighing evidence and resolving factual conflicts)
- Jefferson Cty. Bd. of Cty. Comm’rs v. S.T. Spano Greenhouses, Inc., 155 P.3d 422 (Colo. App. 2006) (standard for reviewing BAA decisions)
- Allegheny Pittsburgh Coal Co. v. County Commission, 488 U.S. 336 (U.S. 1989) (selective reassessment practice denied equal protection)