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Colorado Revised Statutes Title 39 — Taxation

C.R.S. § 39-5-128

Certification of valuation for assessment

Official textolls.infolast amended

# (1)

# (a)

No later than August 25 of each year, the assessor shall certify to the department of education, to the clerk of each town and city, to the secretary of each school district, and to the secretary of each special district within the assessor's county the total valuation for assessment of all taxable property located within the territorial limits of each such town, city, school district, or special district and shall notify each such clerk, secretary, and board to officially certify the levy of such town, city, school district, or special district to the board of county commissioners no later than December 15. The assessor shall also certify to the secretary of each school district the actual value of the taxable property in the district.

# (b)

Repealed. (1.5) Along with the certification required by subsection (1) of this section, the assessor shall also provide: (a) The aggregate value of exempt business personal property specified in section 39-3-119.5 (3)(a)(I) for the property tax year commencing on January 1, 2021, within the territorial limits of each town, city, school district, or special district; and (b) The amount calculated under section 39-3-119.5 (3)(c)(I) for the estimate of the aggregate value of exempt business personal property for each property tax year beginning with the property tax year commencing on January 1, 2022, within the territorial limits of each town, city, school district, or special district.

# (2)

Repealed.

# (3)

# (a)

If the valuation for assessment for all or part of any such political subdivision has been divided for an urban renewal area, pursuant to section 31-25-107 (9)(a), any certification under this section must be based upon that portion of the valuation for assessment under section 31-25-107 (9)(a)(I) so long as the division remains in effect.

# (b)

If the valuation for assessment for all or part of any such political subdivision has been divided for a county revitalization area, pursuant to section 30-31-109 (13)(a), any certification under this section must be based upon that portion of the valuation for assessment under section 30-31-109 (13)(a)(I), so long as the division remains in effect. Source: L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-28. L. 67: p. 950, § 19. L. 75: (3) added, p. 1278, § 6, effective July 16. L. 76: (1) amended, p. 687, § 5, effective July 1. L. 86: (1) amended, p. 1030, § 15, effective January 1, 1987. L. 87: (1) amended and (2) repealed, p. 1411, §§ 14, 15, effective April 22. L. 88: (1) amended, p. 1288, § 20, effective May 23. L. 89: (1) amended, p. 1457, § 12, effective June 7. L. 93: (1) amended, p. 1689, § 6, effective June 6. L. 94: (1) amended, p. 807, § 10, effective April 27. L. 96: (1) amended, p.115, § 2, effective March 25. L. 2021: (1.5) added, (HB 21-1312), ch. 299, p. 1795, § 7, effective July 1. L. 2023, 1st Ex. Sess.: (1) amended, (SB 23B-001), ch. 1, p. 11, § 11, effective November 20. L. 2024: (3) amended, (HB 24-1172), ch. 387, p. 2682, § 17, effective August 7. Editor's note: Subsection (1)(b)(II) provided for the repeal of subsection (1)(b), effective July 1, 2025. (See L. 2023, 1st Ex. Sess., p. 11.) Cross references: For the legislative declaration in HB 21-1312, see section 1 of chapter 299, Session Laws of Colorado 2021.

Amendment history

L. 64: R&RE, p. 705, § 1. C.R.S. 1963: § 137-5-28. L. 67: p. 950, § 19. L. 75: (3) added, p. 1278, § 6, effective July 16. L. 76: (1) amended, p. 687, § 5, effective July 1. L. 86: (1) amended, p. 1030, § 15, effective January 1, 1987. L. 87: (1) amended and (2) repealed, p. 1411, §§ 14, 15, effective April 22. L. 88: (1) amended, p. 1288, § 20, effective May 23. L. 89: (1) amended, p. 1457, § 12, effective June 7. L. 93: (1) amended, p. 1689, § 6, effective June 6. L. 94: (1) amended, p. 807, §

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In this article (40 sections)
  1. 39-5-103.5 · Maps of parcels of land in the county
  2. 39-5-104 · Valuation of property
  3. 39-5-104.5 · Valuation of personal property
  4. 39-5-104.7 · Valuation of real and personal property that produces…
  5. 39-5-105 · Improvements - water rights - valuation
  6. 39-5-106 · Purchase of state land
  7. 39-5-107 · Personal property schedule
  8. 39-5-108 · Schedule sent to taxpayer - return
  9. 39-5-108.5 · Furnished residential real property rental advertisements…
  10. 39-5-110 · Property brought into state after assessment date - removal…
  11. 39-5-113 · Movable equipment - apportionment of value
  12. 39-5-113.3 · Oil and gas drilling rigs - apportionment of value
  13. 39-5-113.5 · Works of art - apportionment of value
  14. 39-5-114 · Unclassified property shown on schedule
  15. 39-5-115 · Taxpayer to furnish information - affidavit on mineral leases
  16. 39-5-116 · Failure to file schedule - failure to fully and completely…
  17. 39-5-117 · Property improvements destroyed after assessment date
  18. 39-5-118 · Failure to receive schedule - validity of valuation
  19. 39-5-119 · Refusal to answer - court order
  20. 39-5-120 · Tax schedules endorsed and filed - availability for…
  21. 39-5-121 · Notice of valuation - legislative declaration - definition -…
  22. 39-5-121.5 · Valuation - inspection of data by taxpayers
  23. 39-5-122 · Taxpayer's remedies to correct errors
  24. 39-5-122.7 · Alternate protest and appeal procedure for specified…
  25. 39-5-123 · Abstract of assessment or amended abstract of assessment
  26. 39-5-124 · Property tax administrator to examine abstract
  27. 39-5-125 · Omission - correction of errors
  28. 39-5-126 · Wrongful return by assessor
  29. 39-5-127 · Correction of assessments
  30. 39-5-128 · Certification of valuation for assessment
  31. 39-5-129 · Delivery of tax warrant - public inspection
  32. 39-5-130 · Informality not to invalidate
  33. 39-5-132 · Assessment and taxation of new construction
  34. 39-5-133 · 2011 modification of statutory definition of agricultural…
  35. 39-5-134 · Controlled environment agricultural facility - valuation -…
  36. 39-5-201 · Legislative declaration
  37. 39-5-202 · Taxation of mobile homes - effective date
  38. 39-5-203 · Mobile homes - determination of value
  39. 39-5-204 · Notification concerning mobile homes in a county for part of…
  40. 39-5-205 · Relocation of a mobile home - collection of taxes
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