2009 APPEALS PROCESS
2009 is a reappraisal year in the state of Colorado.
Shortly after May 1, 2009, you will receive a Notice of Valuation (NOV)
for each property you own in El Paso County.
The value listed on your NOV is the NEW 2009 Market Value the Assessor
currently lists for your property. Please bear in mind that
Colorado State Statute 39-1-104(12.3)(a) allows that the
data-gathering period used to estimate the value of property for
2009 value shall be the 18-month period running from
January 1, 2007 through June 30, 2008...
...Therefore, 2008 (taxes due in 2009), has a "base year" of 2007.
Only properties having sold within this 18-month time frame may be used as comparables when estimating a market value!
An assessment Appeal isn't a complaint about higher taxes…
It is an attempt to prove that the estimated market value
placed on your property is either inaccurate or unfair.
You will not win an appeal because you think your taxes are too high!
WHAT ARE GROUNDS FOR AN APPEAL?
Land and Improvements: Colorado statutes define "Improvements" as: "...Improvements" means all structures, buildings, fixtures,
fences, and water rights erected upon or affixed to land,
whether or not title to such land has been acquired."
39-1-102(7), C.R.S.
Do you believe the value the Assessor has placed on your property is correct?
Gather as much information as you can on similar properties in your neighborhood. Compare the features of these properties to the features of yours. If there are differences, the values of the properties will probably be different.
If you've recently purchased your property, what was the sale amount? If you're thinking of selling, what price are you considering asking? How do these values compare with the estimated value the Assessor has placed on your property? What do you believe your property value should be?
Books listing Base Year Sales in all property classes (Residential, Commercial, Industrial, Vacant Land) are available for research in our office. Hours are: Monday through Thursday, 8:00 a.m. to 5:00 p.m.
Pursuant to Colorado State General Property Tax Law,
residential properties may only be valued by the Market Approach to value, as per state Statute 39-1-103(5)(a) which reads in part, “…The actual value of residential real property shall be determined solely by consideration of the market approach to appraisal.”
REMEMBER:
A square-foot value is not the Market Approach!!
To Appeal or Not To Appeal…
If you have found a discrepancy in the Assessor's records, please let our office know. Correct and complete assessment records are the first step in assuring that the value placed on your property is indeed, correct. If the Assessor's records don't reflect the correct inventory, a fair value cannot be estimated.
While an informal review is not necessary to appeal your property value, it can be beneficial in avoiding an Appeal.
Should you wish to speak directly with a member of the Assessor's appraisal staff regarding your value, please feel free to phone our office at (719) 520-6600 – but, please be patient! While we make every attempt to answer all calls in a timely fashion, each call we receive is given as much time as necessary to answer all questions.
The purpose of an informal review should be:
- to verify the information on your property record;
- to ensure your understanding how your value was estimated;
- to discover whether you qualify for any exemptions; and
- to be sure you understand how to file an Appeal.
The staff-member conducting the meeting will review your property records with you and give you information about comparable properties. Present any information you have gathered!
A commitment to a change in value or classification may not be made at this time, even though you may have uncovered an error. It is possible that a staff appraiser needs to visit your property to ascertain whether discrepancies or changes to the property warrant a value or classification change. It is also possible that a decision regarding a change may require further research, or documentation may be requested (photos, formal appraisals, etc.)
After reviewing your inventory, comparing like-properties and reviewing sales, you still feel that your property value is incorrect, an Appeal may be in order.
Should you choose to Appeal in writing, the back of your Notice of Valuation (NOV) is the official Appeal Form. (Printable Appeal forms are also available on-line by accessing the desired link, below.)
Please be as clear as possible in stating the reasons you feel your property value or classification is incorrect.
IMPORTANT: ALL documentation must be surrendered at the time you file your Appeal!
ON-LINE APPEALS
Getting Started On-Line:
Comparable Search and On-Line Appeal options are available ONLY to parcels listing a residence.
Please visit our Public Record Property Information page (http://land.elpasoco.com). Enter your parcel/schedule number (10-digit number, located in the upper left-hand area of the NOV.) This will access your property records as the Assessor has them listed. Scroll down to “Residential Information.” Click the underlined improvement number and the information for your improvement will be displayed.
Check the information carefully…is the architectural style correctly stated? If not, a recent photo of your home will help correct the information. Check the living area of your home, the number of bathrooms, the presence or absence of a garage or finished basement, and so on. Note any discrepancies. If you find an error in the “inventory”, you may have cause to file an appeal.
Return to the Public Record Property Information main page. Select Comparable Search. Fill in the information (default values are the current Base Year Sales dates.) The results you get will be the available base year sales data on properties that are similar to yours. More detail of each sale is available by "clicking" the parcel number associated with each sale. While the comparable property accessed probably won't be "exactly" like yours -- is it similar? Close to the same size(?), number of bedrooms(?), bathrooms(?) etc. What did it sell for?
If you still feel that your property value is incorrect, scroll to the bottom of the Comparable Search screen and access the link to file an On-line Appeals, complete the requested information and click "Submit."* An automatic receipt of your Appeal will be sent by return email.
*If you are Appealing multiple parcels, they must be submitted individually!
NOTE: At the end of the "Official " Appeal submittal period, this feature will be disabled although, the Comparable Search option will remain available for your convenience.
PROPERTIES OTHER THAN RESIDENTIAL
For classifications other than residential, such as: Agriculture, Commercial, Industrial, or Vacant Land, the three approaches to value can be used. They are Income, Cost, and Market. Please feel free to contact the Assessor's Office for more clarification and assistance on how to research values on these types of properties.
APPEAL PROCEDURES AND DEADLINES
(Printable Appeal forms for both Real and Personal property are available on-line, by accessing the desired link, below.)
When you receive your Notice of Valuation (NOV), read it for instructions about deadlines and filing procedures. If they are not clear, call the Assessor's Office for information (719-520-6600.) Be sure you understand and follow instructions. A missed deadline or incorrect filing may be cause for an appeal to be dismissed!
If you wish to file an Appeal on more than one property, submit complete documentation individually for each property! Property records are numbered and listed separately and as such, the supporting documenta-tion must remain with the records of each property. It is the responsibility of the taxpayer to submit separate documentation (even if the information is identical) for each separate parcel.
Appeals of your Residential property value may be made on-line, as described above. If you prefer, you may file a residential appeal by telephone, FAX, mail, or walk-in, as with other classes of property.** Include as much supporting documentation as you can, stating why you believe your value is incorrect (for example: a recent appraisal photograph, comparable sales, a written description of the condition of the property, etc.)
The Assessor must consider any information presented by the taxpayer before deciding whether an adjustment in value is warranted.
Pay close attention to the deadline dates! Your right to continue the Appeal process beyond the level of Assessor will be forfeited should your Appeal not meet the state mandated deadlines.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day. §39-1-120(3), C.R.S.
For Real Property:
Appeals begin on May 1 and conclude on June 1.
Mailed appeals MUST be postmarked by June 1. Appeals made by phone, FAX, or walk-in MUST be received by June 1.
For Personal Property:
Appeals begin on June 15 and conclude on June 30.
Mailed appeals MUST be postmarked by June 30. Appeals made by FAX, or walk-in MUST be received by June 30.
** Please file your Appeal in one format only! For example: If you've chosen to file through our web site (residential property only), do not mail, phone, fax, or walk-in an Appeal on the same property again!! Information then has to be "matched up" causing a severe slow-down in the Appeal process and delays in returning decisions to all Appeals!
After Your Appeal Has Been Received
There is no presumption in favor of the Assessor's value being correct, therefore, the Assessor and taxpayer are on an equal playing field. (1992 Tabor 8c)
The Assessor will review your Appeal, research comparable properties, make a decision as to whether your property value is correct, and
mail a Notice of Determination (NOD) to you by the last regular working day in June. If you are content with the value listed on the NOD, the Appeal process ends here.
If, however, you are not satisfied with the Assessor's decision, you may Appeal to the County Board of Equalization (CBOE). (Please follow the CBOE link for filing deadlines. This information is also included on the reverse side of your NOD.)
The CBOE will then render a decision. If you are now satisfied, the process ends there. (NOTE: Supporting documentation must be submitted at each level of Appeal.)
If you are dissatisfied with the CBOE decision, you have three (3) options:
- You may Appeal to the Board of Assessment Appeals (BAA);
- You may go to District Court; or
- You may go to Binding Arbitration.
If you are satisfied with the decision rendered by either the BAA or District Court, the process ends there.
If however, you are not satisfied with the decision made by either the BAA or District Court, you may continue on to the Court of Appeals and beyond that, to the Supreme Court.
Decisions reached through Arbitration are final and not subject to review.
Printable Forms:
2009 Real Property Appeal Form
2009 Personal Property Appeal Form
INSTRUCTIONS:
You will need the Adobe Acrobat Reader available for free, here:
Free Adobe Acrobat Reader
These forms cannot be completed on-line. After linking to the form, please print, complete, and mail to:
El Paso County Assessor's Office
27 East Vermijo Avenue
Colorado Springs , CO 80903
or, FAX to:
(719) 520-6635
To preserve your Appeal rights, you may be required to prove you have filed a timely Appeal; therefore, we recommend all correspondence be mailed with proof of mailing.
For more information, contact the Assessor's Office at: (719) 520-6600.