Educhildren v. Douglas County: Tax Revaluation Amid COVID-19 Impact

Educhildren LLC v. Douglas County Board of Equalization addressed whether commercial property owners could obtain a mid-cycle reassessment because of the economic effects of COVID-19 and related public-health restrictions.

The Colorado Supreme Court affirmed dismissal of the claims. It held that an unusual condition triggering reassessment had to exist before the applicable January 1 assessment date, while the pandemic’s relevant economic effects began later in 2020. The decision reinforces the importance of statutory assessment dates and the biennial structure of Colorado property taxation.

Original article:https://www.whitcomblawpc.com/business-law-blog/educhildren-v.-douglas-county-tax-revaluation-amid-covid-19-impact