The Great Evergreen/JEFFCO Assessment Heist
The Assessor and his subordinates have acquired an illegal gun from the Colorado Department of Local Affairs. The make and model of the illegal gun is called “Mass appraisal value.” The Colorado Department of Local Affairs provides the Assessor and his subordinates with instructions on how to use the gun to obtain an appraisal value (representative selling price) for a group of sold properties in a market area, for each appraisal period.
The Assessor and his subordinates point the gun at a group of Sold properties and acquire an illegal (non-statutory) value. The Assessor assigns the illegal value to all unsold properties, as an assessed value and notifies (Notice of Valuation, NOV) owners of the illegal value he and his subordinates have calculated for their property.
The owners may request a licensed appraiser to provide a legal value of their property. The licensed appraiser acquires a legal gun from the General Assembly (39-1-103). The make and model of the legal gun is called “Market Approach.” The licensed appraiser knows how to use the gun (“Comparable Sales Grid May 2025”), and points it at an owner’s property and obtains a legal Assessed/actual/current value.
The owner appeals to the Assessor (seeking due process) to please accept his legal value. The Assessor responds with the statement “No Change.”
The Assessor gives the illegal value to the County Treasurer who blindly uses the illegal value to calculate incorrect mill values to be distributed to local and state government agencies. The County Treasure then converts the incorrect mill values into illegal dollar payments and calls them property TAXES.
Then, the Treasurer sends a bill to the property owner for a total payment of dollars.
Whereupon, the assessment and tax heist is complete When the property owner pays the bill.
The Assessor and his subordinates, the Colorado Department of Local Affairs, and the Jefferson County Treasurer are all a party to the heist. They publish a claim that “multiple regression and MAV is in the law”, but those words do not exist in 39-1-103.
CONSEQUENCES
1. The illegal MASS (GROUP) Appraisal value is calculated from attributes of all properties sold during the current high value real estate market and assigned to all unsold single family properties. This insures that unsold properties get the high assessment group value of newly sold properties and the property owners lose the “Year Built” and other adjustments allowed in current law. Owners of unsold properties pay illegal higher property taxes.
2. Make no mistake, the Colorado Department of Local Affairs is not a friend of the residential property owner. Rather, it is an advocate for the health and well being of the Special Districts.
The clandestine mission of the Colorado Department of Local Affairs and the Assessor is to extract the greatest amount of dollars in Assessments (Mass Appraisals) and property taxes from residential property owners and distribute those dollars to the Special robberyDistricts to maintain the health and well being of the Special District fake governments at the expense of unsold private property owners and Title 31 democratic municipal governments.
So, the JEFFCO Assessor, recently chose to replace his incorrectly programmed comparable sales adjustment spreadsheet program, which could not correctly calculate a correct current value for a non-sold property, with a non-statutory Mass Appraisal statistical program that calculates a mass appraisal value (MAV) for a group of sold properties in a market area.
The Assessor without any legal authorization, has chosen to assign that high market value to unsold residential properties as a current/assessed value. This is a misapplication of a value that only measures a group of sold properties. When this incorrect value is supplied to the Treasurer it results in elevated property taxes paid by non-sold property owners, and causes unsold property owners to pay elevated taxes. Such owners need to protest and reject these unlawful malpractice actions by the Assessor and Treasurer.
Click on the link below to reveal a table and process to help unsold property owners seek relief from elevated property assessments and taxes.
Status : The case in Federal Appeals Court Awaits a Court ruling on appeal of Motion To Dismiss.
— To be continued
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