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Board of Equalization (BOE) Protest Process
A taxpayer can appeal the Assessor's Office decision about their property value by filing a petition using the Notice of Determination form from the Assessor’s Office. This option is available only if the taxpayer has already protested and was partially or fully denied, and has received their Notice of Determination.
All hearings are held remotely through Google Meet (video or phone). BOE hearings cannot be rescheduled. If a taxpayer misses or can’t attend their hearing, they will still receive a fair review. The hearing officer will consider all submitted evidence before making a recommendation to the board. The hearing won’t be rescheduled.
Steps for Appeal
To participate in the BOE protest process, you must have completed steps 1–3 of the Valuation Appeal process. You are now at step 4.
- Complete and sign the back of the Notice of Determination (NOD).
- Provide your email address and check the "Receive by email" box on the second page of the NOD.
- The petition must include your signature.
- List the estimated value of your property, including the specific dollar amount you are requesting for real property.
- Keep a copy for your records.
- Submit the completed NOD in one of the following ways (do not send multiple copies):
- Online (Recommended)
Use the Online Appeal Portal for a guided process, including a neighborhood sales map and the ability to upload supporting documents. - Email: clk-boe@broomfield.org
- Mail: Attention: The Clerk and Recorder’s Office, One DesCombes Drive, Broomfield, CO 80021
- Drop off in person: Clerk and Recorder’s Office, One DesCombes Drive, Broomfield, CO 80021
- Online (Recommended)
Deadlines
- July 15 for real property (land, buildings)
- July 20 for personal property (equipment, furnishings, etc.)
Evidence Submission
Submit additional taxpayer evidence online using the Online Appeal Portal or in PDF format to clk-boe@broomfield.org at least three days before the hearing. If you submitted taxpayer evidence with your initial appeal, that will be included and reviewed by the hearing officer. Do not resubmit that evidence with your NOD; only new evidence not included with your original submission should be submitted at this time.
To see the remaining steps of the Valuation Process, visit the Valuation Process webpage.
- Can someone else represent me during the protest process?
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The taxpayer may appoint a representative for the protest process. If a representative is appointed, a signed Letter of Authorization identifying the specific year(s) for which authorization is given must be submitted along with the Notice of Determination (NOD). If the taxpayer chooses to hire an attorney for representation, a Letter of Authorization is not required.
- Where and when are protest hearings held?
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Protest hearings are held virtually (online) with an independent hearing officer, the taxpayer, and the Assessor or the Assessor's representative. Notice of the date and time of the scheduled hearing will be emailed to the taxpayer and/or his representative.
Due to the large number of cases that must be processed during the brief period of time allowed by law, the taxpayer may receive short notice of the scheduled hearing. However, even if a taxpayer is unable to attend, the taxpayer will still receive a fair hearing. The hearing officer will consider all submitted information.
- What happens during the hearing?
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Both the taxpayer and the Assessor (and/or their respective representatives) will be sworn in and have the opportunity to testify, present evidence, and/or call witnesses to testify.
The taxpayer must state their opinion of the value during the hearing, and present evidence to support that value. Both parties will receive equal time to present their case. The hearing officer will then have the opportunity to ask questions of the taxpayer and the Assessor, and consider any evidence presented by either party.
PLEASE NOTE: the taxpayer has the burden of proving that their opinion of the value of the property is more indicative of the correct valuation for taxation than the assessor's opinion.
- How can I present evidence during the hearing?
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Evidence must be emailed at least 3 days prior to the hearing to clk-boe@broomfield.org. Evidence must be in PDF format, and any confidential information provided must be clearly marked as confidential.
Items of Evidence should be:
- Appraisals of the property
- Comparable sales
- Engineering reports
- Estimates of repairs
- Maps
- Pictures
Evidence submitted to the Assessor's office for the May 1 - June 1 appeal is not provided to the BOE.
- What happens after the hearing?
-
The hearing officer will make a recommendation to the Board of Equalization based on the evidence provided at the hearing. The petitioner will receive a Notice of Decision once the hearing officer recommendations have been approved by the Board of Equalization.
Contact Us
George Di Ciero City & County Building - One DesCombes Dr., Broomfield, CO 80020
Board of Equalization
clk-boe@broomfield.org
303-438-6332, opt. 9
Hours
Monday–Friday (except holidays): 8 a.m. – 5 p.m.