The justices found that the COVID-19 pandemic was not an “act of nature” that would allow property owners to seek re-assessment of their property values outside of the normal two-year property tax assessment cycle,
Commercial property owners in Colorado aren’t entitled to property tax relief because of the COVID-19 pandemic, the Colorado Supreme Court ruled Tuesday.
and ruled that the state’s stay-at-home orders were not regulations on land use that would also have allowed for such re-assessments. The owners sought to have their properties re-assessed outside of the normal two-year cycle because they said those conditions triggered a provision in state law that allows for such property tax re-assessments in certain “unusual circumstances,” including acts of nature and new regulations on land use.
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