CO HB1145

Assessors must mail notice of senior property tax exemptions to all residential property addresses by May 1, 2013, and annually thereafter when sending valuation notices that are not included with tax bills.

County treasurers must mail or electronically send exemption notices to residential property owners by the date they mail property tax statements, beginning as soon as practicable after January 1, 2014, and annually thereafter.

Individuals seeking senior exemptions may file late applications no later than September 15 following the original deadline, with the assessor required to accept any application filed by that date.

Late application decisions by assessors are final and not subject to appeal; applicants denied late filing or exemptions cannot contest the denial.

Assessors must apply uniform standards established by the property tax administrator when determining whether applicants show good cause for missing the original filing deadline.