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 sole ground for the protest is that the applicant filed only one claim for an exemption.
The protest must specify the property or properties upon which no exemption was claimed.
The administrator shall request copies of the applications from the appropriate assessor(s).
If the protest is denied, the administrator must provide a written notice stating the basis for the denial and a copy of each exemption application filed with an assessor. Applicants have the right of appeal to the Board of Assessment Appeals within 30 days of the date of the administrator's decision; see 39-2-125(1)(b), C.R.S. (PDF) View exit disclaimer policy page for links to third-party websites. (page 23) for more details.
The administrator will provide assessors with written notices of denials so the exemptions can be removed.