SB13-256: Alternate Property Tax Valuation Protest and Appeal Procedure

• Expands the alternate property tax protest and appeal procedure previously limited to Denver to any county or city and county in Colorado that elects to use it.

• Allows counties and cities-and-counties to elect the alternate procedure upon request of the assessor, with the election effective on or before May 1 each year.

• Consolidates multiple county board of equalization filing deadlines and appeals into a single board of county commissioners hearing and appeal process.

• Requires taxpayers to file objections and protests with the board of county commissioners by November 15 of the year the valuation notice was mailed to preserve their appeal rights.

• Permits appeals of county commissioners' decisions to the board of assessment appeals, district court, or arbitration within 30 days of denial, with unresolved protests deemed automatic petitions for abatement or refund after December 1.