Frequently Asked Questions

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.

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.

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. 

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.

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.