<div> EMERGENCY RULE 1 Extension of 2020 Filing Deadlines for Certain Taxable Property The following taxpayer filing deadlines for statements and schedules during calendar year 2020 are extended as follows:  <table><tr><td>C.R.S. Reference and Description of Filing</td><td>Date listed in</td><td>Extended</td><td> </td></tr><tr><td> </td><td>C.R.S.</td><td>Deadline</td><td> </td></tr><tr><td>§ 39-5-108 C.R.S. Schedule sent to taxpayer – return</td><td>April 15</td><td>June 15, 2020</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr></table> <ul><li>Owners of taxable personal property (or their agents) file schedules</li></ul> <table><tr><td>§ 39-5-115(1) C.R.S. Taxpayer to furnish information –</td><td>April 15</td><td>June 15, 2020</td></tr><tr><td>affidavit on mineral leases; and</td><td> </td><td> </td></tr></table> §39-6-106(1) C.R.S. Valuation for assessment of producing mines; and §39-6-113(3) C.R.S. Mine in more than one county. <ul><ul><li>Owners or Operators of Non-Producing and Producing Mines file information or statements</li></ul></ul> <table><tr><td>§ 39-5-113.3(1) C.R.S. Oil and gas drilling rigs –</td><td><div class="indented">April 15</div></td><td>June 15, 2020</td></tr><tr><td>apportionment of value; and</td><td> </td><td> </td></tr></table> §39-7-101(1) C.R.S. Statement of owner or operator. <ul><ul><li>Oil and Gas operators or owners file statements or declaration</li></ul></ul> <table><tr><td>§ 39-5-116(1) C.R.S. Failure to file schedule – failure to</td><td>April 15</td><td>June 15, 2020</td></tr><tr><td>fully and completely disclose.</td><td> </td><td> </td></tr><tr><td>-Penalty date for failure to file schedules</td><td> </td><td> </td></tr></table>  <div class="indented">EMERGENCY RULE 2 Extension of 2020 Valuation, Appeal, and Reporting Deadlines for Certain Taxable Property</div> To the extent the activity follows a taxpayer filing deadline extended by Emergency Rule 1, the valuation, appeal, and reporting deadlines during calendar year 2020 are extended as follows:    <table><tr><td>C.R.S. Reference and Description of Activity</td><td>Date listed in</td><td>Extended</td><td> </td></tr><tr><td> </td><td>C.R.S.</td><td>Deadline</td><td> </td></tr><tr><td>§ 39-5-121(1.5)(a)(I) C.R.S. Notice of valuation - legislative</td><td>June 15</td><td>August 3, 2020</td><td> </td></tr><tr><td>declaration; and</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>-Notices of Value sent from the Assessors</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>§ 39-5-121(1.5)(a)(I) C.R.S. Notice of valuation – legislative</td><td>June 30</td><td>August 20,</td><td> </td></tr><tr><td>declaration; and</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td>2020</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr></table> §39-5-122(2) C.R.S. Taxpayer’s remedies to correct errors. <ul><ul><li>Taxpayer protest</li></ul></ul> <table><tr><td>§ 39-5-122(4) C.R.S. Taxpayer’s remedies to correct errors.</td><td>July 5</td><td>August 24,</td><td> </td></tr><tr><td>-Protest hearings conclude</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td>2020</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>§ 39-5-122(2) C.R.S. Taxpayer’s remedies to correct errors.</td><td>July 10</td><td>September 2,</td><td> </td></tr><tr><td>- Notices of Determination on taxpayer protests</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td>2020</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>§§ 39-5-122(2), 39-5-122.7 C.R.S. Taxpayer’s remedies to</td><td>August 15</td><td>September 16,</td><td> </td></tr><tr><td>correct errors under alternate protest and appeal</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td>2020</td><td> </td></tr><tr><td>procedure for specified counties.</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>- Notices of Determination on taxpayer protests for</td><td> </td><td> </td><td> </td></tr><tr><td><div class="indented">alternate protest counties</div></td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>§ 39-8-105(2) C.R.S. Reports of assessor.</td><td>July 15</td><td>September 7,</td><td> </td></tr><tr><td>-Reports of assessor to county board of equalization</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td>2020</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>§§ 39-8-105(2), 39-5-122.7 C.R.S. Reports of assessor under</td><td>September 15</td><td>October 15</td><td> </td></tr><tr><td>alternate protest and appeal producer for specified</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>counties.</td><td> </td><td> </td><td> </td></tr><tr><td>- Reports of assessor to county board of equalization for</td><td> </td><td> </td><td> </td></tr><tr><td><div class="indented">alternate appeal counties</div></td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td></tr><tr><td>§ 39-8-106(1)(a) C.R.S. Petitions for appeal.</td><td>July 20</td><td>September 14,</td><td> </td></tr><tr><td>-Taxpayer appeal to county board of equalization</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td>2020</td><td> </td></tr></table> </div>

Colorado DOR Adopts Emergency Rule on Property Tax Deadline Extensions

Colorado DOR Adopts Emergency Rule on Property Tax Deadline Extensions

Colorado Department of Revenue

The Colorado Department of Revenue adopted an emergency rule to reflect an <a href="//s3.amazonaws.com/pdfs.taxnotes.com/2020/2020-18890_STTdocs_COexecutiveorderD2020022.pdf" target="_blank">executive order</a> signed by the governor in response to COVID-19 that extends deadlines related to property taxes, including filing statements and schedules, valuations, appeals, and assessor reporting.

The Colorado Department of Revenue adopted an emergency rule to reflect an executive order signed by the governor in response to COVID-19 that extends deadlines related to property taxes, including filing statements and schedules, valuations, appeals, and assessor reporting.

The Colorado Department of Revenue adopted an emergency rule to reflect an executive order signed by the governor in response to COVID-19 that extends deadlines related to property taxes, including filing statements and schedules, valuations, appeals, and assessor reporting.

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Colorado DOR Adopts Emergency Rule on Property Tax Deadline Extensions