CO HB1113

Creates a pilot alternate property tax valuation protest and appeal procedure for Denver only, allowing the city to use the Board of County Commissioners instead of the standard assessor hearing process.

Changes protest deadline from June 1 to November 15 for real property and from June 30 to November 15 for personal property when Denver elects to use the alternate procedure.

Requires the Board of County Commissioners to hold hearings with the assessor and taxpayer present, with decisions mailed within five business days; allows independent referees experienced in property valuation to conduct hearings.

Permits the assessor to settle written objections and protests by mutual written agreement without requiring a hearing, and requires all objections be acted upon within six months of filing.

Automatically repeals this section effective December 31, 2018, unless extended by the General Assembly.