Hunter Douglas Inc. v. City and County of Broomfield Board of Equalization.

2023 CO 27. No. 22SC797. Property—Taxation—COVID-19.

May 30, 2023

CRS § 39-1-104(11)(b)(I) creates an exception to Colorado’s two-year reassessment cycle, instructing assessors to revalue property in the event of “unusual conditions in or related to any real property which would result in an increase or decrease in actual value.” In this case, commercial property owners in Broomfield sued to compel the Broomfield assessor to revalue their properties for the 2020 tax year, arguing that COVID-19 and various state and local public health orders issued in response constituted “unusual conditions” under the statute. On this appeal from a district court order, the Supreme Court held that COVID-19 was not a “detrimental[] act of nature,” and the public health orders issued in response were not “regulations restricting . . . the use of the land” under § 39-1-104(11)(b)(I). Thus, the assessor was not required to revalue the taxpayers’ properties for the 2020 tax year.

Accordingly, the Court affirmed the district court order granting Broomfield’s motion for summary judgment.