Board of Equalization (BOE) Protest Process
BOE Protest Process - Conducted July 1 - August 5
A taxpayer may choose to appeal the decision of the Assessor's Office concerning the value of property for the current year, and the protest process is only available to a taxpayer who has timely protested to the assessor, and who has been denied in whole or in part. The taxpayer may appeal to the BOE by filing the petition on the Notice of Determination form provided by the assessor.
BOE Appeal Steps
- Complete and sign the back of the Notice of Determination (petition) and mail or drop off the petition to the:
Board of Equalization
City Clerk's Office
1 DesCombes Drive
Broomfield, CO 80020
- The petition is not valid without a signature. An estimate of the value of your property must be listed, including the specific dollar amount of the value being requested for real property.
- Keep a copy for your records.
- Petitions must be postmarked or dropped off by July 15 for real property (land, buildings) and July 20 for personal property (equipment, furnishings, etc). You may submit your petition as soon as you decide to appeal, and submit all or part of your evidence at a later date.
- A completed Letter of Authorization must be submitted with the petition if the taxpayer plans to have another person representing him for the protest. An LOA is not needed if the taxpayer is being represented by an attorney.
- 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 in person, he will still receive a fair hearing. The hearing officer will consider all submitted information as if presented in person. All information along with written arguments can be submitted by mail, fax or courier prior the hearing.
The taxpayer must state his opinion of value at the hearing, and evidence must be presented to support the value. The taxpayer must provide three copies of his evidence before or at the hearing; one each for the taxpayer, assessor and hearing officer. Copies cannot be made at the hearing site. Items of evidence should be:
- Appraisals of the property
- Comparable sales
- Engineering reports
- Estimates of repairs
Conference calls can also be arranged by calling the City Clerk's Office at 303.438.6332 and must be arranged at least 48 hours in advance of the hearing.
The BOE will meet after all the hearings are completed to consider the Hearing Officers' recommendations and to render final decisions. Within five days of that meeting, letters will be mailed to the taxpayers advising them of the outcome of their appeals. If the taxpayer is not satisfied with the BOE's decision, he may appeal the decision to the Colorado Board of Assessment Appeals or the District Court, or request binding arbitration.