MJB Motels LLC v. County of Jefferson Board of Equalization.

2023 CO 26. No. 22SC798. Property—Taxation—COVID-19.

May 30, 2023

CRS § 39-1-104(11)(b)(I) creates an exception to Colorado’s two-year reassessment cycle. Under the exception, assessors are instructed 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.” Here, commercial property owners in Jefferson County sued to compel the county 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 dismissing the complaint for failure to state a claim.