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About DPT

Colorado Division of Property Taxation
JoAnn Groff, Property Tax Administrator
    

The Division coordinates and administers the implementation of property tax law throughout the 64 counties. It operates under the leadership of the property tax administrator, who is appointed by the State Board of Equalization (state board).

In promoting equalization of property valuation for property tax purposes and providing assistance to county assessors, the DPT's activities are divided into several sections which are listed below:

Administrative Resources Section prepares and publishes administrative manuals, administrative procedures and instructions. It conducts schools and seminars regarding the administrative functions of the assessors' offices. It conducts field studies and provides statewide assistance in title conveyance, mapping, abstracting valuations, certification of values to taxing entities, and feasibility studies; and the section investigates taxpayer complaints. It is responsible for various studies and reports such as the residential assessment rate study and the property tax administrator's annual report to the General Assembly and state board. It also coordinates with agencies that have an interest in property taxation. In addition, the field staff work closely with assessors in all areas of property taxation.

Appraisal Standards Section prepares and publishes appraisal manuals, appraisal procedures and instructions. It conducts schools and seminars regarding all areas of appraisal. It conducts field studies; provides statewide assistance in agricultural land classification, natural resources and personal property valuation in addition to assistance in the valuation of residential, commercial, and industrial properties. The section assists in reappraisal efforts, reviews internal appraisal forms used by assessors, and investigates and responds to taxpayer complaints.

Exemptions Section is responsible for determining qualification for exemption from property taxation for properties that are owned and used for religious, charitable, and private school purposes. Currently exempt property owners are required to file annual reports with the DPT in order to continue exemption. The section provides assistance to counties and taxpayers with inquiries about exempt properties, conducts hearings on denied exemption applications and revocations of exemption, and defends appeals of such denials and revocations.

State Assessed Properties Section values all public utilities and rail transportation companies doing business in Colorado. The company valuations are then apportioned to the counties for collection of the local property tax. The section conducts research projects in connection with state assessed companies, assists counties and taxpayers with inquiries on the assessment of public utilities and rail transportation companies, hears protests of the assigned values, and defends appeals of such valuations.