Educhildren v. County of Douglas Board of Equalization.

2023 CO 29. No. 22SC799. Property Taxation—Unusual Conditions—Assessment Date—Commercial Property—Statutory Interpretation—COVID-19—Public Health Orders.

May 30, 2023

In this case, the Supreme Court considered whether commercial taxpayers have a statutory right to compel county tax assessors to revalue their properties for 2020 when COVID-19 and the public health orders that followed in March 2020 allegedly decreased their property values. Applying the holding in 1303 Frontage Holdings LLC v. Larimer County Board of Equalization, 2023 CO 28, __P.3d­__, also issued on May 30, 2023, the Court concluded that they do not. The Court further held that (1) under CRS § 39-1-104(11)(b)(I), a county tax assessor does not have discretion to revalue property in the middle of the intervening year (i.e.,  the second year in the tax cycle), when an enumerated unusual condition occurs after the assessment date and (2) any qualifying unusual condition will be considered as part of the regular valuation process for the subsequent reassessment cycles.

Accordingly, the Court affirmed the district court’s order but on other grounds.