Board of Equalization (BOE) Protest Process
BOE Protest Process
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.
All hearings are held virtually. The taxpayer will be emailed a calendar invite with the date and time of your hearing.
BOE Appeal Steps
- Complete and sign the back of the Notice of Determination (NOD)
- Provide an email address and check the receive by email communication box on the second page of the NOD.
- Petitions (NODs) must be emailed, 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. Attach any evidence with your petition. Submit by:
- email firstname.lastname@example.org, or
- mail or drop off the petition to:
- 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.
- A completed Letter of Authorization (LOA) must be submitted with the petition if the taxpayer plans to have another person representing them for the protest. An LOA is not needed if the taxpayer is being represented by an attorney.
- The Assessor's representative and the Petitioner will each receive equal time to present their case at the hearing. The Hearing Officer will take into consideration evidence provided to substantiate your valuation.
- 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. All information along with written arguments can be submitted by email, mail, or courier prior the hearing.
The taxpayer must state their opinion of value at the hearing, and evidence must be presented to support the value. The taxpayer must email in pdf format any evidence to to email@example.com prior to their hearing. NOTE: Any confidential information provided must be marked confidential. Items of evidence should be:
- Appraisals of the property
- Comparable sales
- Engineering reports
- Estimates of repairs
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, they may appeal the decision to the Colorado Board of Assessment Appeals or the District Court, or request binding arbitration.