Colorado Revised Statutes

Colo. Rev. Stat. § 39-1-113 (2026)

Abatement and refund of taxes

✓ current as of July 2026

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(1) Except as otherwise provided in subsection (1.5) of this section, no decision on any petition regarding abatement or refund of taxes, as provided for in section 39-10-114, shall be made by the board of county commissioners unless a hearing is had thereon, at which hearing the assessor and the taxpayer shall have the opportunity to be present. The board may appoint independent referees who are experienced in property valuation to conduct the hearing on behalf of the board, to make findings, and to submit recommendations to the board for its final decision.

(1.5) Upon authorization by the board of county commissioners, the assessor may review petitions for abatement or refund and settle by written mutual agreement any such petition for abatement or refund in an amount of ten thousand dollars or less per tract, parcel, or lot of land or per schedule of personal property. Any abatement or refund agreed upon and settled pursuant to this subsection (1.5) shall not be subject to the requirements of subsection (1) of this section.

(1.7) Every petition for abatement or refund filed pursuant to section 39-10-114 shall be acted upon pursuant to the provisions of this section by the board of county commissioners or the assessor, as appropriate, within six months of the date of filing such petition.

(2) (a) Whenever any abatement or refund in an amount of ten thousand dollars or less is recommended by the board of county commissioners, the board shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(b) Whenever any abatement or refund in an amount of ten thousand dollars or less has been agreed upon and settled by the assessor pursuant to subsection (1.5) of this section, the assessor shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the assessor shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(3) Whenever any abatement or refund in an amount in excess of ten thousand dollars is recommended by the board of county commissioners, two copies of an application therefor, reciting the amount of such abatement or refund and the grounds upon which it should be allowed, shall be submitted to the administrator for review pursuant to section 39-2-116. If an application is approved, the board of county commissioners shall order the abatement of taxes pro rata for all levies applicable to such property, or, in the case of a refund, the board of county commissioners shall order the refund of taxes pro rata by all jurisdictions receiving payment thereof.

(4) (Deleted by amendment, L. 91, p. 1962, § 2, effective June 5, 1991.)

(5) (a) If a hearing is required pursuant to subsection (1) of this section, the board of county commissioners shall provide at least seven days' notice of the scheduled hearing on a petition for abatement and refund of taxes to the person signing such petition and the taxpayer if the taxpayer did not sign the petition. Except as authorized in paragraph (b) of this subsection (5), notice shall be provided by sending to such person through the United States mail notification of the date, time, and place of the hearing.

(b) A board of county commissioners may authorize by resolution a person required to be notified by paragraph (a) of this subsection (5) or such person's agent to elect to receive the notice by fax or electronic mail at a phone number or electronic mail address supplied by such person. If no election is made by such person, the board of county commissioners shall mail the required notice.

(6) Notwithstanding any law to the contrary, for taxes levied on and after January 1, 1990, a taxpayer may file a petition for abatement or refund of taxes levied on property if the valuation of such property was the subject of an arbitration hearing pursuant to section 39-8- 108.5 and the arbitrator presiding over such hearing failed to deliver a decision to the taxpayer prior to the beginning date of the period during which the assessor sits to hear all objections and protests concerning the valuation of such property in the year following the year in which such arbitration hearing was held.

Source: L. 64: R&RE, p. 679, § 1. C.R.S. 1963: § 137-1-13. L. 70: p. 381, § 13. L. 77: Entire section amended, p. 1733, § 6, effective June 20. L. 81: Entire section amended, p. 1837, § 1, effective January 1, 1982. L. 87: Entire section amended, p. 1397, § 1, effective May 6. L. 88: (1) to (3) amended, pp. 1290, 1294, §§ 23, 27, effective May 23. L. 90: (2) and (3) amended, p. 1703, § 38, effective June 9. L. 91: (1) and (4) amended and (5) and (6) added, p. 1962, § 2, effective June 5. L. 92: (1), (2), (5), and (6) amended and (1.5) and (1.7) added, p. 2205, § 1, effective June 3. L. 93: (1) amended, p. 1744, § 3, effective July 1. L. 96: (3) amended, p. 649, § 1, effective May 1. L. 2003: (1) amended, p. 1347, § 1, effective August 6. L. 2008: (2) and (3) amended, p. 1246, § 5, effective August 5. L. 2010: (1.5), (2), and (3) amended, (HB 10-1117), ch. 195, p. 841, § 1, effective August 11. L. 2016: (5) amended, (SB 16-172), ch. 280, p. 1148, § 1, effective June 10.

Cross references: For approval of tax abatements or refunds by the property tax administrator, see § 39-2-116; for further restrictions relating to the abatement, refund, and cancellation of taxes, see § 39-10-114.

Notes of Decisions

Cited in 28 cases (1 in the last 5 years), 1977–2021 · leading case: Coquina Oil Corp. v. Larimer Cnty. Bd. of Equalization, 770 P.2d 1196 (Colo. 1989).

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Coquina Oil Corp. v. Larimer Cnty. Bd. of Equalization, 770 P.2d 1196 (Colo. 1989). · cites it 32× “10 could not seek abatement and refund of the overpayment under sections 39-1-113 and XX-XX-XXX, 16B C.R.”

Gates Rubber Co. v. State Bd. of Equalization, 770 P.2d 1189 (Colo. 1989). · cites it 23× “It recognized that two procedures for correcting assessment errors had been created by the General Assembly: the protest and adjustment procedure of section 39-5-122, and the abatement and refund procedure of sections 39-1-113 and 39-10-114. The court of appeals noted that the…”

Bd. of Assessment Appeals v. Benbrook, 735 P.2d 860 (Colo. 1987). · cites it 14× “The court of appeals determined that despite the fact that the taxpayers were seeking only a partial refund of taxes paid instead of an abatement of the entire amounts paid, they could obtain relief under the abatement and refund provisions because the increase in the assessed…”

Lamm v. Barber, 565 P.2d 538 (Colo. 1977). · cites it 6× “Where a tax is erroneously or illegally levied, the statutes, through an abatement and refund procedure, provide the taxpayer a right to protest to the county treasurer and a full hearing before the county commissioners followed by access to the courts after exhausting the…”

S. Cafeteria, Inc. v. Prop. Tax Adm'r, 677 P.2d 362 (Colo. Ct. App. 1983). · cites it 7× “Whenever any abatement or refund is recommended by the board of county commissioners, an application therefor reciting the amount of the abatement or refund and the grounds upon which it should be allowed, shall be submitted to the administrator.”

Gilpin Cnty. Bd. of Equalization v. Russell, 941 P.2d 257 (Colo. 1997). “(1994); § 39-1-113(3), 16B C.R.S. (1994 & 1996 Supp.”

Bd. of Cnty. Commissioners v. Dist. Court in & for the Cnty. of Arapahoe, 607 P.2d 999 (Colo. 1980). · cites it 6× “Section 39-1-113, C.R.S.1973 (1979 Supp.): “No abatement or refund of taxes erroneously or illegally levied shall be made by the board of county commissioners unless a hearing is had thereon, at which hearing the assessor shall have the opportunity to be present.”

CO2 Comm. v. Montezuma Cnty., 2021 COA 36 (Colo. Ct. App. 2021). · cites it 3× “12; see also §§ 39-1-113, 39-10-114, C.R.S. 2020. If the petition for abatement is denied, the petitioner may appeal.”

Davison v. Bd. of Cty. Com'rs of Park Cty., 585 P.2d 315 (Colo. Ct. App. 1978). · cites it 3× “The procedures for obtaining relief from an illegal levy of taxes are detailed in §§ 39-1-113 and XX-XX-XXX, C.R.S.1973. These remedial statutes specifically provide for administrative review "[i]f taxes have been levied erroneously or illegally," (emphasis added), § 39-10-114,…”

Bd. of Assessment Appeals v. Valley Country Club, 792 P.2d 299 (Colo. 1990). · cites it 2× “§ 39-1-113, 16B C.R.S. (1982). The Administrator is required to review the application to determine if it is “in proper form and recommended in conformity with the law.”

Schmidt-Tiago Constr. Co. v. Prop. Tax Adm'r, 687 P.2d 528 (Colo. Ct. App. 1984). · cites it 2× “Sections 39-1-113 and 39-10-114, C.R.S. Any recommendation for abatement or refund must be approved by the property tax administrator.”

Gunnison Cnty. v. Bd. of Assessment Appeals, 693 P.2d 400 (Colo. Ct. App. 1984). “Sections 39-1-113 and 39-2-116, C.R.S. A negative decision may be appealed to the Board of Assessment Appeals.”

Show all 28 citing cases →

— Colo. Rev. Stat. § 39-1-113(3) — 3 cases

Gilpin Cnty. Bd. of Equalization v. Russell, 941 P.2d 257 (Colo. 1997). “(1994); § 39-1-113(3), 16B C.R.S. (1994 & 1996 Supp.”

Huerfano Cnty. Bd. of Cnty. Commissioners v. Atl. Richfield Co., 976 P.2d 893 (Colo. Ct. App. 1999).

Yale Investments, Inc. v. Prop. Tax Adm'r, 897 P.2d 890 (Colo. Ct. App. 1995).

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