C.R.S. Section 39-3-206
Notice to individuals returning incomplete or nonqualifying exemption applications

  • denial of exemption
  • administrative remedies

(1)

Intentionally left blank —Ed.

(a)

Except as otherwise provided in paragraph (a.5) of subsection (2) of this section, an assessor shall only grant the exemption allowed to qualifying seniors under section 39-3-203 (1) to an applicant who has timely returned an exemption application in accordance with section 39-3-205 (1)(a) that establishes that the applicant is entitled to the exemption.

(b)

If the information provided on or with an application for the exemption allowed to qualifying seniors under section 39-3-203 (1) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant’s right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.

(1.5)

[Editor’s note:
This version of subsection (1.5) is effective until January 1, 2024.]

(a)

Except as otherwise provided in paragraph (a.7) of subsection (2) of this section, the division shall only accept an application for the exemption allowed to qualifying disabled veterans under section 39-3-203 (1.5) if the applicant timely returned the exemption application in accordance with section 39-3-205 (1)(b), and an assessor shall only grant the exemption if the division verifies that the applicant is a qualified disabled veteran and the exemption application forwarded by the division to the assessor pursuant to section 39-3-205 (2.5) establishes that the applicant meets the other requirements to be entitled to the exemption.

(b)

If the information provided on or with an application for the exemption allowed to qualifying disabled veterans under section 39-3-203 (1.5) that is forwarded by the division to an assessor pursuant to section 39-3-205 (2.5) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant’s right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.

(1.5)

[Editor’s note:
This version of subsection (1.5) is effective January 1, 2024.]

(a)

Except as otherwise provided in subsection (2)(a.7) of this section, the assessor shall only accept an application for the exemption allowed to qualifying veterans with a disability under section 39-3-203 (1.5) if the applicant timely returned the exemption application in accordance with section 39-3-205 (1)(b), and an assessor shall only grant the exemption if the applicant submits proof of qualifying veteran with a disability status as required by section 39-3-205 and the exemption application establishes that the applicant meets the other requirements to be entitled to the exemption.

(b)

If the information provided on or with an application for the exemption allowed to qualifying veterans with a disability under section 39-3-203 (1.5) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant’s right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.

(2)

Intentionally left blank —Ed.

(a)

[Editor’s note:
This version of subsection (2)(a) is effective until January 1, 2024.]
An applicant whose exemption application has been denied pursuant to paragraph (b) of subsection (1) or paragraph (b) of subsection (1.5) of this section may contest the denial by requesting a hearing before the county commissioners sitting as the county board of equalization no later than August 15 of the property tax year for which the exemption application was filed. The hearing shall be held on or after August 1 and no later than September 1 of the property tax year for which the exemption application was filed, and the decision of the county board of equalization is not subject to further administrative appeal by either the applicant or the assessor. An applicant may not contest a determination by the division that the applicant is not a qualifying disabled veteran at a hearing requested pursuant to this paragraph (a).

(2)

Intentionally left blank —Ed.

(a)

[Editor’s note:
This version of subsection (2)(a) is effective January 1, 2024.]
An applicant whose exemption application has been denied pursuant to subsection (1)(b) or (1.5)(b) of this section may contest the denial by requesting a hearing before the county commissioners sitting as the county board of equalization no later than August 15 of the property tax year for which the exemption application was filed. The hearing shall be held on or after August 1 and no later than September 1 of the property tax year for which the exemption application was filed, and the decision of the county board of equalization is not subject to further administrative appeal by either the applicant or the assessor.

(a.5)

An individual who wishes to claim the exemption for qualifying seniors allowed by section 39-3-203 (1), but who has not timely filed an exemption application with the assessor by July 15, may file a late exemption application no later than the August 15 that immediately follows that deadline. The assessor shall accept any such application but may not accept any late application filed after August 15. The assessor shall grant an exemption if an accepted late application establishes that the applicant is entitled to the exemption. A decision of an assessor to disallow the filing of a late application after August 15 or to grant or deny an exemption to an applicant who has filed a late application after July 15 but no later than August 15 is final, and an applicant who is denied late filing or an exemption may not contest the denial.

(a.7)

[Editor’s note:
This version of subsection (2)(a.7) is effective until January 1, 2024.]
An individual who wishes to claim the exemption for qualifying disabled veterans allowed by section 39-3-203 (1.5), but who has not timely filed an exemption application with the division, may request that the division waive the application deadline and allow the individual to file a late exemption application no later than the August 1 that immediately follows the original application deadline. The division may accept an application if, in the division’s sole discretion, the applicant shows good cause for not timely filing an application. If the division accepts a late application, it shall determine whether the applicant is a qualifying disabled veteran and shall mail notice of its determination to the applicant no later than the August 25 that immediately follows the late application deadline. If the division determines that a veteran is a qualifying disabled veteran, it shall mail a copy of the notice of its determination to the assessor for the county in which the property for which the applicant has claimed the exemption is located and shall include with the notice a copy of the applicant’s exemption application. The assessor shall grant an exemption if the notice and application forwarded by the division to the assessor establish that the applicant is entitled to the exemption. A decision of the division to allow or disallow the filing of a late application or of an assessor to grant or deny an exemption to an applicant who has filed a late application is final, and an applicant who is denied late filing or an exemption may not contest the denial.

(a.7)

[Editor’s note:
This version of subsection (2)(a.7) is effective January 1, 2024.]
An individual who wishes to claim the exemption for qualifying veterans with a disability allowed by section 39-3-203 (1.5), but who has not timely filed an exemption application, may request that the assessor waive the application deadline and allow the individual to file a late exemption application no later than the August 1 that immediately follows the original application deadline. The assessor may accept an application if, in the assessor’s sole discretion, the applicant shows good cause for not timely filing an application. If the assessor accepts a late application, the assessor shall determine whether the application should be granted or denied pursuant to subsection (1.5) of this section and shall mail notice of its determination to the applicant no later than the August 25 that immediately follows the late application deadline. A decision of the assessor to allow or disallow the filing of a late application or of an assessor to grant or deny an exemption to an applicant who has filed a late application is final, and an applicant who is denied late filing or an exemption may not contest the denial.

(b)

The county board of equalization may appoint independent referees to conduct hearings requested pursuant to paragraph (a) of this subsection (2) on behalf of the county board and to make findings and submit recommendations to the county board for its final action.

Source: Section 39-3-206 — Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies, https://leg.­colorado.­gov/sites/default/files/images/olls/crs2023-title-39.­pdf (accessed Oct. 20, 2023).

39–3–101
Legislative declaration - presumption of charitable purpose
39–3–102
Household furnishings - exemption
39–3–103
Personal effects - exemption
39–3–104
Ditches, canals, and flumes - exemption
39–3–105
Public libraries - governments - school districts - exemption
39–3–106
Property - religious purposes - exemption - legislative declaration
39–3–106.5
Tax-exempt property - incidental use - exemption - limitations
39–3–107
Property - not-for-profit schools - exemption
39–3–108
Property - nonresidential - health-care facility - water company - charitable purposes - exemption - limitations
39–3–108.5
Property - community corrections facility - exemption
39–3–109
Residential property - integral part of tax-exempt entities - charitable purposes - exemption - limitations
39–3–110
Property - integral part of child care center - charitable purposes - exemption - limitations
39–3–111
Property - used by fraternal or veterans’ organization - charitable purposes - exemption - limitations
39–3–111.5
Property - health-care services - charitable purposes - exemption - limitations
39–3–112
Residential property - orphanage - low-income elderly or individuals with disabilities - homeless or abused - low-income households - charitable purposes - exemption - limitations - definitions
39–3–112.5
Residential property - homeless - charitable purposes - exempt - limitations
39–3–113
Residential property - while being constructed - charitable purposes - exemption - limitations
39–3–113.5
Property acquired by nonprofit housing provider for low-income housing - use for charitable purposes - exemption - limitations - definitions
39–3–114
Burden - claim for charitable exemption
39–3–115
Statutes not applicable
39–3–116
Combination use of property - charitable, religious, and educational purposes - exemption - limitations
39–3–117
Cemeteries - not-for-profit - exemption
39–3–118
Intangible personal property - exemption
39–3–118.5
Business personal property - exemption - exemption authority for local governments
39–3–118.7
Community solar garden - partial business personal property tax exemption - definitions
39–3–119
Inventories - materials and supplies - held for consumption or primarily for sale - exemption
39–3–119.5
Personal property - exemption - reimbursement to local governments - legislative declaration - definitions
39–3–120
Livestock - exemption
39–3–121
Agricultural and livestock products - exemption
39–3–122
Agricultural equipment used in production of agricultural products - CEA facilities - exemption - definition
39–3–123
Works of art, literary materials, and artifacts - on loan - exemption - limitations - definitions
39–3–124
Property used by state entity - installment sales or lease agreement - financed purchase of an asset, certificate of participation, or leveraged lease agreement - exemption
39–3–126
Horticultural improvements - exemption - limitation - exception
39–3–126.5
Mobile homes - low-value - exemption - legislative declaration - definition
39–3–127
County fair property - exemption - limitation
39–3–127.5
Qualifying business entities - participation in federal tax credit transactions - exemption - requirements - definitions
39–3–127.7
Community land trust property - nonprofit affordable homeownership developer property - exemption - requirements - legislative declaration - definitions
39–3–128
Exempt property listed and valued
39–3–129
Proportional valuation - exempt property
39–3–130
Change in tax status of property - effective date - tax liability
39–3–131
Entire property becomes tax-exempt
39–3–132
Portion of property becomes tax-exempt
39–3–133
Payment of property taxes extinguishes lien
39–3–134
Condemnation by tax-exempt agency - duties of treasurer
39–3–137
Organizations with tax-exempt status - forgiveness of taxes owed
39–3–138
EV supply equipment - exemption
39–3–201
Legislative declaration
39–3–202
Definitions
39–3–203
Property tax exemption - qualifications
39–3–204
Notice of property tax exemption
39–3–205
Exemption applications - penalty for providing false information - confidentiality
39–3–206
Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies
39–3–207
Reporting of exemptions - reimbursement to local governmental entities
39–3–208
Auditing of property tax exemption program
39–3–209
State expenditure for property tax exemptions - mechanism for refunding of excess state revenue - legislative declaration
39–3–210
Reporting of property tax revenue reductions - reimbursement of local governmental entities - definitions - local government backfill cash fund - creation - repeal
Green check means up to date. Up to date

Current through Fall 2024

§ 39-3-206’s source at colorado​.gov