Pursuant to § 39-10-114(3), C.R.S., county treasurers must file an annual report with the Property Tax Administrator by August 25 of each year that includes all taxes abated, refunded, or determined to be uncollectible and cancelled.
Abatements and Refunds
Section 39-10-114(1), C.R.S., establishes procedures for abating taxes that have been “levied erroneously or illegally, whether due to erroneous valuation for assessment, irregularity in levying, clerical error, or overvaluation . . .” When such erroneous or illegal taxes have been levied, the treasurer reports the amount to the board of county commissioners, which shall proceed to abate such taxes in the manner provided by law.
Cancellations
When the county determines that the taxes on a property are uncollectible, § 39-10-114(2), C.R.S., authorizes the commissioners to cancel the taxes after a specified period of time has passed. Section 39-10-114(2), C.R.S., states that “any taxes levied on personal property, including but not limited to mobile homes, which are determined to be uncollectible after a period of one year after the date of their becoming delinquent may be cancelled by the board of county commissioners.” Additionally, “when any real property has been stricken off to a county by virtue of a tax sale and there has been no transfer by the county of a certificate of purchase thereon, the taxes on such property may be determined to be uncollectible after a period of six years from the date of becoming delinquent, and they may be cancelled by the board of county commissioners,” § 39-10-114(2)(b), C.R.S.
For the report due on or before August 25, 2023, the reporting time frame is August 1, 2022 through July 31, 2023.
2023 Statutory Treasurer’s Reports for Taxes Abated or Cancelled, Page 2 of 3.
The report should include the owner’s name, the schedule number, the amount of property taxes abated, refunded or cancelled, and the date of each transaction.
In addition to the report, we ask that you complete the attached summary sheet. For abatements and refunds granted under § 39-10-114(1), C.R.S., list the total tax amount refunded and abated and the corresponding number of accounts on the “Taxes Abated and Refunded” line of the summary sheet. For taxes cancelled in accordance with § 39-10-114(2), C.R.S., please list the total tax amount cancelled and the corresponding number of accounts on the “Cancelled Taxes” line of the summary sheet. Please do not report the distributions to each taxing entity, interest and/or penalty payments, or omitted property.
Finally, be sure to include your contact information in the event we need clarification on your submission. These reports do not have to be submitted on paper, please feel free to submit everything electronically.
If you have any questions regarding this request, please contact Thomas Young at (303) 864-7768 or at thomas.young@state.co.us.