2023 Colorado Revised Statutes › Title 39 - TAXATION (§§ 39-1-101 — 39-37-301) › PROPERTY TAX (§§ 39-1-101 — 39-14-103) › General and Administrative (§§ 39-1-101 — 39-2-131) › Article 1 - General Provisions (§§ 39-1-101 — 39-1-125) › Section 39-1-111 - [Effective 8/7/2024] Taxes levied by board of county commissioners

(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This subsection (1)(b) is repealed, effective July 1, 2025.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.
Amended by 2024 Ch. 387,§ 16, eff. 8/7/2024.
Amended by 2023EX1 Ch. 1,§ 9, eff. 11/20/2023.
Amended by 2023 Ch. 258,§ 12, eff. only if a majority of voters approve the ballot issue referred in accordance with section 24-77-202, enacted in section 3 of this act, and in which case this act takes effect on the date of the official declaration of the vote thereon by the governor (passed by voters in 11/7/2023 election).
Amended by 2021 Ch. 257, § 2, eff. 9/7/2021.
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 1/1/1989. 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. 1513, p. 1513, § 2, effective September 7.
Amendments to subsection (1) by House Bill 88-1341 and Senate Bill 88-184 were harmonized.
2024 Ch. 387, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
2021 Ch. 257, was passed without a safety clause. See Colo. Const. art. V, § 1(3).
This section is set out more than once due to postponed, multiple, or conflicting amendments.
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 .