No later than September 10, each county assessor must file an annual report with the property tax administrator listing the exemptions allowed for the current year.
The administrator will review the reports to determine whether any applicants have claimed more than one exemption in Colorado.
By November 1, the administrator will notify those applicants who have claimed more than one exemption that they are not entitled to another one.
The applicants may file a written protest with the administrator no later than November 15.
The administrator will provide assessors with written notices of denials so the exemptions can be removed.