2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › EXEMPTIONS (§§ 39-3-101 — 39-3-210) › Article 3 - Exemptions (§§ 39-3-101 — 39-3-210) › Part 2 - PROPERTY TAX EXEMPTION FOR QUALIFYING SENIORS AND DISABLED VETERANS (§§ 39-3-201 — 39-3-210) › Section 39-3-206 - Notice to individuals returning incomplete or nonqualifying exemption applications - denial of exemption - administrative remedies

(1)
(a)
Except as otherwise provided in paragraph (a.5) of subsection (2) of this section, an assessor shall only grant the exemption allowed to qualifying seniors under section
39-3-203(1)
to an applicant who has timely returned an exemption application in accordance with section
39-3-205(1)(a)
that establishes that the applicant is entitled to the exemption.
(b)
If the information provided on or with an application for the exemption allowed to qualifying seniors under section
39-3-203(1)
indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant's right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.
(1.5)
(a)
Except as otherwise provided in subsection (2)(a.7) of this section, the assessor shall only accept an application for the exemption allowed to qualifying veterans with a disability under section 39-3-203 (1.5) if the applicant timely returned the exemption application in accordance with section 39-3-205 (1)(b), and an assessor shall only grant the exemption if the applicant submits proof of qualifying veteran with a disability status as required by section 39-3-205 and the exemption application establishes that the applicant meets the other requirements to be entitled to the exemption.
(b)
If the information provided on or with an application for the exemption allowed to qualifying veterans with a disability under section 39-3-203 (1.5) indicates that the applicant is not entitled to the exemption, or is insufficient to allow the assessor to determine whether or not the applicant is entitled to the exemption, the assessor shall deny the application and mail to the applicant a statement providing the reasons for the denial and informing the applicant of the applicant's right to contest the denial pursuant to subsection (2) of this section. The assessor shall mail the statement no later than August 1 of the property tax year for which the exemption application was filed.
(2)
(a)
An applicant whose exemption application has been denied pursuant to subsection (1)(b) or (1.5)(b) of this section may contest the denial by requesting a hearing before the county commissioners sitting as the county board of equalization no later than August 15 of the property tax year for which the exemption application was filed. The hearing shall be held on or after August 1 and no later than September 1 of the property tax year for which the exemption application was filed, and the decision of the county board of equalization is not subject to further administrative appeal by either the applicant or the assessor.
(a.5)
An individual who wishes to claim the exemption for qualifying seniors allowed by section
39-3-203(1)
, but who has not timely filed an exemption application with the assessor by July 15, may file a late exemption application no later than the August 15 that immediately follows that deadline. The assessor shall accept any such application but may not accept any late application filed after August 15. The assessor shall grant an exemption if an accepted late application establishes that the applicant is entitled to the exemption. A decision of an assessor to disallow the filing of a late application after August 15 or to grant or deny an exemption to an applicant who has filed a late application after July 15 but no later than August 15 is final, and an applicant who is denied late filing or an exemption may not contest the denial.
(a.7)
An individual who wishes to claim the exemption for qualifying veterans with a disability allowed by section 39-3-203 (1.5), but who has not timely filed an exemption application, may request that the assessor waive the application deadline and allow the individual to file a late exemption application no later than the August 1 that immediately follows the original application deadline. The assessor may accept an application if, in the assessor's sole discretion, the applicant shows good cause for not timely filing an application. If the assessor accepts a late application, the assessor shall determine whether the application should be granted or denied pursuant to subsection (1.5) of this section and shall mail notice of its determination to the applicant no later than the August 25 that immediately follows the late application deadline. A decision of the assessor to allow or disallow the filing of a late application or of an assessor to grant or deny an exemption to an applicant who has filed a late application is final, and an applicant who is denied late filing or an exemption may not contest the denial.
(b)
The county board of equalization may appoint independent referees to conduct hearings requested pursuant to paragraph (a) of this subsection (2) on behalf of the county board and to make findings and submit recommendations to the county board for its final action.
Amended by 2023 Ch. 345,§ 6, eff. 1/1/2024, app. to exemption applications for property tax years commencing on or after 1/1/2024.
Amended by 2023 Ch. 131,§ 8, eff. 1/1/2025 only if a constitutional amendment to section 3.5 (1.5) of article X of the state constitution that modifies the definition of "disabled veteran" by changing the term to "veteran with a disability" and including a veteran who has individual unemployability status as determined by the U.S. department of veterans affairs is approved by the people at the next general election and becomes law (superseded by amendments to subsections (2)(a) and (2)(a.7) in 2023 Ch. 345).
Amended by 2016 Ch. 332, § 3, eff. 1/1/2017.
Amended by 2013 Ch. 98, § 2, eff. 4/4/2013.
L. 2001: Entire part added, p. 466, § 1, effective April 25. L. 2002: (2) amended, p. 842, § 1, effective August 7. L. 2003: (1)(a) amended and (2)(a.5) added, p. 2479, §§ 1, 2, effective June 5. L. 2007: (1), (2)(a), and (2)(a.5) amended and (1.5) and (2)(a.7) added, pp. 480, 481, §§ 6, 7, effective April 15. L. 2011: (1.5) and (2)(a.7) amended, (HB 11 -1226), ch. 73, p. 202, § 2, effective March 29. L. 2013: (2)(a.5) amended, (HB 13-1145), ch. 98, p. 315, § 2, effective April 4. L. 2016: (1)(b), (1.5)(b), (2)(a), (2)(a.5), and (2)(a.7) amended, (HB 16-1175), ch. 332, p. 1345, § 3, effective 1/1/2017.