Menu
Tax Notes logo

Colorado Extends Suspension of Taxable Property Filing Requirements

Dated June 2, 2020

Citations: Executive Order D 2020 089

SUMMARY BY TAX ANALYSTS

Colorado Gov. Jared Polis (D) issued an executive order extending a previous order that temporarily suspends calendar year 2020 statutory deadlines concerning taxpayer filing requirements for some taxable property because of COVID-19; the order extends the suspensions by 30 days from May 30, 2020.

Extending Executive Orders D 2020 022 and D 2020 055 Ordering the Temporary Suspension of Certain Statutes Concerning Taxpayer Filing Requirements for Certain Taxable Property due to the Presence of COVID-19

EXECUTIVE ORDER

Pursuant to the authority vested in the Governor of the State of Colorado and, in particular, pursuant to Article IV, Section 2 of the Colorado Constitution and the relevant portions of the Colorado Disaster Emergency Act, C.R.S. § 24-33.5-701 et seq. (Act), I, Jared Polis, Governor of the State of Colorado, hereby issue this Executive Order extending Executive Orders D 2020 022 and D 2020 055 ordering the temporary suspension of certain statutes concerning taxpayer filing requirements for certain taxable property due to the coronavirus disease 2019 (COVID-19) in Colorado.

I. Background and Purpose

On March 5, 2020, the Colorado Department of Public Health and Environment's (CDPHE) public health laboratory confirmed the first presumptive positive coronavirus disease 2019 (COVID-19) test result in Colorado. Since then, the number of confirmed cases has continued to climb, and there is community spread throughout the State. I verbally declared a disaster emergency on March 10, 2020, and on March 11, 2020, I issued the corresponding Executive Order D 2020 003, as amended by Executive Orders D 2020 018, D 2020 032, D 2020 058, and D 2020 076. On March 25, 2020, I requested that the President of the United States declare a Major Disaster for the State of Colorado, pursuant to the Stafford Act. The President approved that request on March 28, 2020.

My administration, along with other State, local, and federal authorities, has taken a wide array of actions to mitigate the effects of the pandemic, prevent further spread, and protect against overwhelming our health care resources.

The economic impacts of COVID-19 are significant, and threaten to undermine the economic stability of many Coloradans and local businesses. The risk of contamination posed by COVID-19 has necessitated closure of multiple businesses. Employers and employees in virtually all sectors of the economy have been hard hit. We must take action to shore up economic security, employment, community cohesion, and community recovery.

This Executive Order extends Executive Orders D 2020 022 and D 2020 055 for an additional thirty (30) days from May 30, 2020 to continue the temporary suspension of calendar year 2020 statutory deadlines concerning taxpayer filing requirements for certain taxable property.

II. Duration

Executive Order D 2020 022, as extended by Executive Order D 2020 055 and this Executive Order, shall expire thirty (30) days from May 30, 2020, unless extended further by Executive Order. In all other respects, Executive Order D 2020 022 shall remain in full force and effect as originally promulgated.

GIVEN under my hand and the Executive Seal of the State of Colorado, this thirtieth day of May, 2020.

Jared Polis
Governor

Copy RID