SB12-174: Alternate Property Tax Valuation Protest Procedure for Denver

• Creates a pilot program allowing Denver's governing body to elect an alternate property tax protest and appeal procedure at the assessor's request, consolidating the county board of equalization and board of county commissioners processes into a single hearing before the commissioners.

• Establishes November 15 filing deadline for taxpayers to file written objections and protests with the board of county commissioners, replacing the traditional June 1 deadline for assessor protests.

• Requires the board of county commissioners to hold hearings on valuations with at least 30 days' notice, and allows appointment of independent property valuation referees to conduct hearings and make recommendations.

• Mandates dismissal of protests with no right to appeal if the taxpayer or their representative fails to appear at a requested hearing absent good cause.

• Provides for resolution of all objections and protests within six months of filing, with decisions appealable to the Board of Assessment Appeals or Denver District Court within 30 days; the pilot program sunsets December 31, 2017.