8 CCR 1506-2
BOARD OF EQUALIZATION 8 CCR 1506-2 [Editor’s Notes follow the text of the rules at the end of this CCR Document.] _________________________________________________________________________ LEGAL AUTHORITY Article X, Section 15 creates the State Board of Equalization and directs that the State Board of Equalization shall perform other duties as may be prescribed by law. Under the authority of Executive Order D 2020 150, extending Executive Orders D 2020 022, D 2020 055, D 2020 089, and D 2020 121, and sections 39-9-103(8) and 39-9-106, C.R.S., the State Board of Equalization adopts this emergency rule and the following statement of basis and purpose. Statement of Basis and Purpose Executive Order D 2020 022, as amended and extended by Executive Orders D 2020 055, D 2020 089, D 2020 121, and D 2020 150, Ordering the Temporary Suspension of Certain Statutes Concerning Taxpayer Filing Requirements for Certain Taxable Property due to the Presence of COVID-19, temporarily suspended calendar year 2020 deadlines to accommodate previously extended deadlines relating to taxable property statements and schedules and directed the State Board of Equalization to extend these deadlines. In response to Executive Order D 2020 022, the State Board of Equalization adopted Emergency Rule 1 on April 9, 2020 to extend the April 15 taxpayer filing deadlines during calendar year 2020 to June 15, for statements and schedules in sections 39-5-108, 39-5-115(1), 39-6- 106(1), 39-6-113(3), 39-5-113.3(1), 39-7-101(1), and 39-5-116(1), C.R.S. The State Board of Equalization adopts this emergency rule to carry out Executive Order D 2020 150 and the State Board of Equalization’s duties pursuant to section 39-9-106, C.R.S., to supervise the administration of all laws concerning the valuation and assessment of taxable property and the levying of property taxes.
The State Board of Equalization finds, pursuant to section 24 4 103(6)(a), C.R.S., that immediate adoption of these rules is imperatively necessary to comply with Executive Order D 2020 150. Further, the State Board of Equalization finds that immediate adoption of these rules is imperatively necessary for the preservation of public health, safety, or welfare. The April 15, 2020 taxpayer statement and schedule filing deadlines were extended to June 15 to further facilitate taxpayers’ ability to comply with Executive Orders D 2020 017 and D 2020 024, Ordering Coloradans to Stay at Home Due to the Presence of COVID-19 in the State, and Third Updated Public Health Order 20-24, Implementing Stay at Home Requirements. This emergency rule extends the previously suspended valuation, appeal, and reporting deadlines, including deadlines running from June 30 through November 21, that are necessary to accommodate the prior extensions of taxpayer filing deadlines. Without such extensions, counties and taxpayers would be unable to complete the valuation process for calendar year 2020. As such, compliance with the requirements of section 24-4-103, C.R.S., would be contrary to the public interest. Effective Date This emergency rule is effective August 4, 2020. This emergency rule will remain in effect for one hundred twenty (120) days after the date it is adopted, pursuant to section 24-4-103(6)(a), C.R.S. History Emergency Rule 3 replaces State Board of Equalization Emergency Rules 1 and 2 (effective April 9, 2020).
EMERGENCY RULE 3 Extension of 2020 Valuation, Appeal, and Reporting Deadlines for Certain Taxable Property The valuation, appeal, and reporting deadlines during calendar year 2020 are extended as follows, to the extent the activity follows taxpayer filing deadlines for statements and schedules in § 39-5-108, C.R.S. (owners of taxable personal property (or their agents) file schedules); §§ 39-5-115(1), 39-6-106(1), and 39-6-113(3), C.R.S. (owners or operators of non-producing and producing mines file information or statements); §§ 39-5-113.3(1) and 39-7-101(1), C.R.S. (oil and gas operators or owners file statements or declaration); and § 39-5-116(1), C.R.S. (penalty date for failure to file schedules), which were previously extended to June 15, 2020 by State Board of Equalization Emergency Rule 1, found at 8 CCR 1506-2 (effective April 9, 2020):
§ 39-5-121(1.5)(a)(I) C.R.S. Notice of valuation – legislative June 30 August 20, 2020 declaration; and § 39-5-122(2) C.R.S. Taxpayer’s remedies to correct errors. - Taxpayer protest § 39-5-122(4) C.R.S. Taxpayer’s remedies to correct errors. July 5 August 24, 2020 - Protest hearings conclude § 39-5-122(2) C.R.S. Taxpayer’s remedies to correct errors. July 10 September 2, - Notices of Determination on taxpayer protests §§ 39-5-122(2), 39-5-122.7 C.R.S. Taxpayer’s remedies to August 15 September 16, correct errors under alternate protest and appeal procedure 2020 for specified counties.
- Assessors file abstract of assessment §§ 39-5-123, 39-5-122.7 C.R.S. Abstract of assessment or November 21 December 1, amended abstract of assessment under alternate protest and 2020 appeal procedure for specified counties.
- Assessors file abstract of assessment in alternate appeal counties § 39-2-115(3) C.R.S. Review of abstracts of assessment – October 15 November 16, recommendations. 2020 - Property Tax Administrator transmits abstracts on most counties to the state board of equalization with recommendations _________________________________________________________________________ Editor’s Notes History New rule emer. rule eff. 04/09/2020.
Entire rule emer. rule eff. 08/04/2020.