Colorado Revised Statutes

Colo. Rev. Stat. § 39-1-111 (2026)

Taxes levied by board of county commissioners - repeal

✓ current as of July 2026

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(1) (a) No later than December 22 in each year, the board of county commissioners in each county of the state, or such other body in the city and county of Denver as shall be authorized by law to levy taxes, or the city council of the city and county of Broomfield, shall, either by an order to be entered in the record of its proceedings or by written approval, levy against the valuation for assessment of all taxable property located in the county on the assessment date, and in the various towns, cities, school districts, and special districts within such county, the requisite property taxes for all purposes required by law.

(b) (I) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (1)(a) of this section is postponed from December 22, 2023, to January 17, 2024.

(II) This subsection (1)(b) is repealed, effective July 1, 2025.

(2) As soon as such levies have been made, the board of county commissioners, or other body authorized by law to levy taxes, or either group's authorized party shall forthwith certify all such levies to the assessor, upon forms prescribed by the administrator, and shall transmit a copy of such certification to the administrator, to the division of local government, and to the department of education.

(3) If the board of county commissioners, or other body authorized by law to levy taxes, or either group's authorized party fails to certify such levies to the assessor, it is the duty of the assessor, upon direction of the division of local government, to extend the levies of the previous year, subject to the limitations prescribed in section 29-1-301.

(4) (a) If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under section 31-25-107 (9)(a)(II) as under section 31-25-107 (9)(a)(I) for payment of taxes according to the provisions of section 31-25-107 (9)(a), so long as the division remains in effect.

(b) If the valuation for assessment for all or any part of any body authorized to levy taxes has been divided for a county revitalization area, pursuant to section 30-31-109 (13)(a), the board of county commissioners shall make the same levy on the portion of valuation for assessment divided under section 30-31-109 (13)(a)(II) as under section 30-31-109 (13)(a)(I) for payment of taxes according to the provisions of section 30-31-109 (13)(a), so long as the division remains in effect.

(5) (a) If, after certification of the valuation for assessment pursuant to section 39-5-128 and notification of total actual value pursuant to section 39-5-121 (2)(b) but prior to December 10, changes in such valuation for assessment or total actual value are made by the assessor, the assessor shall send a single notification to the board of county commissioners or other body authorized by law to levy property taxes, to the division of local government, and to the department of education that includes all of such changes that have occurred during said specified period of time. Upon receipt of such notification, such board or body shall make adjustments in the tax levies to ensure compliance with section 29-1-301, if applicable, and may make adjustments in order that the same amount of revenue be raised. A copy of any adjustment to tax levies shall be transmitted to the administrator and assessor. Nothing in this subsection (5) shall be construed as conferring the authority to exceed statutorily imposed mill levy or revenue- raising limits.

(b) (I) For the property tax year commencing on January 1, 2023, the deadline set forth in subsection (5)(a) of this section is postponed from December 10, 2023, to January 3, 2024.

(II) This subsection (5)(b) is repealed, effective July 1, 2025.

Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-11. L. 69: p. 1115, § 1. L. 70: p. 380, § 12. L. 72: p. 620, § 163. L. 73: p. 1433, § 2. L. 75: (1) amended, p. 1456, § 1, effective July 14; (4) added, p. 1278, § 5, effective July 16. L. 76: (1) amended, p. 686, § 3, effective July 1. L. 81: (5) added, p. 1397, § 7, effective June 19. L. 84: (5) amended, p. 991, § 1, effective March 26. L. 87: (1) and (5) amended, p. 1410, § 13, effective April 22. L. 88: (1) amended, p. 823, § 36, effective May 24; (1) amended, p. 1283, § 8, effective January 1, 1989. L. 89: (1) and

(5) amended, p. 1452, § 5, effective June 7. L. 93: (2) and (5) amended, p. 1282, § 3, effective June 6. L. 96: (5) amended, p. 719, § 2, effective May 22. L. 2001: (1) amended, p. 268, § 15, effective November 15. L. 2021: (1), (2), and (3) amended, (HB 21-1267), ch. 257, p. 1513, § 2, effective September 7. L. 2023, 1st Ex. Sess.: (1) and (5) amended, (SB 23B-001), ch. 1, p. 10, § 9, effective November 20. L. 2024: (4) amended, (HB 24-1172), ch. 387, p. 2682, § 16, effective August 7.

Editor's note: Amendments to subsection (1) by House Bill 88-1341 and Senate Bill 88- 184 were harmonized.

Cross references: For certification by boards of education of amounts that may be levied by boards of county commissioners for school districts, see § 22-40-102; for the procedure for levy and collection of taxes in a special district and the duty of county officers to levy and collect the taxes, see §§ 32-1-1201 and 32-1-1202.

39-1-111.5. Temporary property tax credits and temporary mill levy rate reductions. (1) In order to effect a refund for any of the purposes set forth in section 20 of article X of the state constitution, or to provide property tax relief by a temporary reduction in property taxes due, any local government may approve and certify a temporary property tax credit or temporary mill levy rate reduction as set forth in this section. A district, as defined in section 22-54-103 (5), may not reduce a mill levy below the minimum amounts provided in section 22-54-106. The procedures set forth in this section are deemed to be a reasonable method for effecting refunds in accordance with section 20 of article X of the state constitution and for providing temporary property tax relief. A temporary reduction in property taxes due for the purpose of property tax relief is subject to annual renewal.

(2) Concurrent with the certification of its levy to the board of county commissioners as required pursuant to section 39-5-128 (1), any local government may certify a temporary property tax credit or temporary mill levy rate reduction. The certification must include the local government's gross mill levy, the temporary property tax credit or temporary mill levy rate reduction expressed in mill levy equivalents, and the net mill levy, which must be the gross mill levy less the temporary property tax credit or temporary mill levy rate reduction. A district, as defined in section 22-54-103 (5), may not certify a net mill levy below the minimum amounts provided in section 22-54-106.

(3) Concurrent with certification to the assessor of all mill levies by the board of county commissioners or other body authorized by law to levy taxes, or by either group's authorized party, in accordance with section 39-1-111 (2), the board of county commissioners shall certify any other local government's temporary property tax credit or temporary mill levy rate reduction and any temporary property tax credit or temporary mill levy rate reduction for the county or city and county itself, itemized as set forth in subsection (2) of this section.

(4) Concurrent with the delivery to the treasurer of the tax warrant by the assessor in accordance with section 39-5-129, the assessor shall, in addition to all other information required to be set forth in the tax warrant, itemize in the manner set forth in subsection (2) of this section any duly certified temporary property tax credit or temporary mill levy rate reduction.

(5) Upon receipt of any tax warrant reflecting a temporary property tax credit or temporary mill levy rate reduction for any local government, the treasurer shall be responsible for collecting taxes on behalf of the local government based upon the local government's net adjusted mill levy. In addition to any other information required by section 39-10-103, the tax statement must indicate by footnote which, if any, local government mill levies in the tax statement reflect a temporary property tax credit or temporary mill levy rate reduction for the purpose of effecting a refund in accordance with section 20 of article X of the state constitution or for providing temporary property tax relief.

Source: L. 93: Entire section added, p. 1686, § 1, effective June 6. L. 2021: (3) amended, (HB 21-1267), ch. 257, p. 1514, § 3, effective September 7. L. 2023: (1), (2), and (5) amended, (SB 23-108), ch. 348, p. 2083, § 1, effective August 7.

Notes of Decisions

Cited in 13 cases, 1980–2019 · leading case: Rare Air Ltd. v. Prop, 2019 COA 134 (Colo. Ct. App. 2019).

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Rare Air Ltd. v. Prop, 2019 COA 134 (Colo. Ct. App. 2019). · cites it 2× “See HDH P’ship, ¶ 36 (noting the approach of “imputing tax liability to all interests in real property, unless lawfully exempted”); see also § 39-1-111(1), C.R.S. 2018 (all taxable property located in each county on the assessment date is subject to taxation); City & Cty.”

Vail Assocs., Inc. v. Eagle Cnty. Bd. of Cnty. Commissioners, 983 P.2d 49 (Colo. Ct. App. 1999). · cites it 30× “The court further noted that Mesa Verde's possessory interest also would be taxable under § 39-1-111, C.R.S.1998, which requires tax to be assessed on all real property according to the definition of real property found under §§ 39-1-102(14)(a) & (c) and § 39-1-102(16), C.”

Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001). · cites it 5× “We therefore observed in Mesa Verde III that taxation of private possessory interests in federal land was authorized, even in the absence of section 39-8-185: [Blecause Mesa Verde's possessory interest meets the definition of taxable property under $ 39-1-102(16), even if Mesa…”

Denver Urban Renewal Auth. v. Byrne, 618 P.2d 1374 (Colo. 1980). · cites it 3× “1973, and section 39-1-111(1), C.R.S.1973. The school district was permitted to participate in an advisory capacity with respect to the tax-allocation provisions of the plan to the extent required by section 31-25-107(9).”

Mesa Verde Co. v. Montezuma Cnty. Bd. of Equalization, 898 P.2d 1 (Colo. 1995). · cites it 5× “” § 39-1-102(16). For purposes of Colorado property tax, real property includes: [a]ll lands or interests in lands to which title or the right of title has been acquired from the government of the United States or from sovereign authority ratified by treaties entered into by the…”

Bd. of Assessment Appeals of State v. E.E. Sonnenberg & Sons, Inc., 797 P.2d 27 (Colo. 1990). “See § 39-1-111, 16B C.R.S. (1989 Supp.). At each stage of the proceedings below, Logan County argued that only the cost approach to valuation need be considered, due to a lack of comparable sales within the county.”

East Grand Cnty. Sch. Dist. No. 2 v. Town of Winter Park, 739 P.2d 862 (Colo. Ct. App. 1987). · cites it 3× “Section 39-1-111(1), C.R.S. (1986 Cum.Supp.”

Bd. of Cnty. Commissioners v. City & Cnty. of Broomfield, 62 P.3d 1086 (Colo. Ct. App. 2002). · cites it 2× “See § 39-1-111, C.R.S. 2002. The assessor then delivers the tax warrant to the treasurer, commanding the treasurer to collect all taxes.”

Golden Aluminum Co. v. Weld Cnty. Bd. of Cnty. Commissioners, 867 P.2d 190 (Colo. Ct. App. 1993). · cites it 2× “Because the 1989 property taxes were levied in 1989, see § 39-1-111(1), C.R.S. (1993 Cum.Supp.), abatement and refund petitions as to that tax year were required under § 39-10-114(l)(a)(I)(A) to be filed “within two years after” January 1, 1990.”

Bd. of Assessment Appeals v. Benbrook, 735 P.2d 860 (Colo. 1987). “§ 39-1-111, 16B C.R.S. (1982 and 1986 Supp.”

Bolt v. Arapahoe Cnty. Sch. Dist. No. Six, 898 P.2d 525 (Colo. 1995). · cites it 2× “§ 39-1-111(1), 16B C.R.S. (1994). However, while this order entered by the board of county commissioners is the final event triggering imposition of a school district levy, this order is a purely ministerial act.”

Bolt v. Arapahoe Cty. Sch. Dist. Six, 898 P.2d 525 (Colo. 1995). · cites it 2× “§ 39-1-111(1), 16B C.R.S. (1994). However, while this order entered by the board of county commissioners is the final event triggering imposition of a school district levy, this order is a purely ministerial act.”

Show all 13 citing cases →

— Colo. Rev. Stat. § 39-1-111(1) — 8 cases

Rare Air Ltd. v. Prop, 2019 COA 134 (Colo. Ct. App. 2019). “See HDH P’ship, ¶ 36 (noting the approach of “imputing tax liability to all interests in real property, unless lawfully exempted”); see also § 39-1-111(1), C.R.S. 2018 (all taxable property located in each county on the assessment date is subject to taxation); City & Cty.”

Denver Urban Renewal Auth. v. Byrne, 618 P.2d 1374 (Colo. 1980). “1973, and section 39-1-111(1), C.R.S.1973. The school district was permitted to participate in an advisory capacity with respect to the tax-allocation provisions of the plan to the extent required by section 31-25-107(9).”

Bd. of Cnty. Commissioners v. Vail Assocs., Inc., 19 P.3d 1263 (Colo. 2001). “We therefore observed in Mesa Verde III that taxation of private possessory interests in federal land was authorized, even in the absence of section 39-8-185: [Blecause Mesa Verde's possessory interest meets the definition of taxable property under $ 39-1-102(16), even if Mesa…”

East Grand Cnty. Sch. Dist. No. 2 v. Town of Winter Park, 739 P.2d 862 (Colo. Ct. App. 1987). “Section 39-1-111(1), C.R.S. (1986 Cum.Supp.”

Golden Aluminum Co. v. Weld Cnty. Bd. of Cnty. Commissioners, 867 P.2d 190 (Colo. Ct. App. 1993). “Because the 1989 property taxes were levied in 1989, see § 39-1-111(1), C.R.S. (1993 Cum.Supp.), abatement and refund petitions as to that tax year were required under § 39-10-114(l)(a)(I)(A) to be filed “within two years after” January 1, 1990.”

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