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Boulder County Board of Equalization

APPEAL PROCESS INFORMATION

Maraya Brooks, Appeals Coordinator
303-441-4590
mbrooks@bouldercounty.org


INFORMACIÓN DEL PROCESO DE APELACIÓN (PDF - 54K)


WHAT IS THE BOARD OF EQUALIZATION?

If you disagree with the Assessor’s Notice of Determination, you may choose to appeal that decision to the Board of Equalization.

In Boulder County, the Board of County Commissioners (BOCC) sits as the Board of Equalization (BOE). The mission of the BOE is to assure just and equalized property tax assessments.

A taxpayer may choose to appeal the decision of the Assessor’s office to the BOE. In order to process appeals within the State’s statutory time limits, the BOCC appoints Hearing Officers to preside over hearings and to make recommendations to the BOE.

This information is from the BOE Administrative Office, and is designed to assist you with appeal filing procedures. Our mission is to provide the best in customer service. If you have questions about valuation, the Assessor has a brochure entitled “Understanding the Assessment Process.”

HOW DO I FILE AN APPEAL?

If you choose to appeal to the BOE:

  • Complete and sign the back of the Notice of Determination. This entire document is the official BOE appeal Petition.

  • Mail or drop off the original document, plus one copy (front and back) to the BOE.

  • Keep a copy for your records.
     

Mail Petitions to (Certified Mail is advised)
Board of Equalization
PO Box 471
Boulder, CO 80306

       

Drop Off Petitions to:

         Board of Equalization
         Boulder County Courthouse
         East Wing, First Floor
         2025 14th Street
         Boulder, CO

Petitions must be postmarked or dropped off by September 15th.

You may submit your Petition as soon as you decide to appeal, and submit all or part of your evidence, in duplicate, at a later date. 

WHAT MUST I INCLUDE?

IMPORTANT:  Please be sure to include the following with your Petition. Attach extra sheets, if necessary:

  1. Your signature. The Petition is not valid without a signature.
  2. Your estimate of the value of your property.
  3. The dates and times you are unavailable to attend a hearing. Hearings will be scheduled during September and October.
  4. Evidence previously submitted to the Assessor must be resubmitted to the BOE. The BOE is not affiliated with the Assessor’s office.

  5. A letter of agency signed by you if:

  • An agent is filing the Petition for you.
OR
  • You do not plan to be at your hearing  but you do plan to be represented by someone who is not a relative or an attorney at law.

All documents should be submitted to the BOE in duplicate. 

WHEN WILL I RECEIVE NOTICE OF MY HEARING?

Because we must adhere to statutory deadlines, it may be necessary to give you short notice of your hearing date.  Some taxpayers may receive as few as three days notice.  It is advisable to begin preparing your case as soon as you decide to appeal. Do not wait for your hearing notice or you may not have enough time to gather evidence.

WHEN WILL I RECEIVE THE DECISION OF THE BOE?              

BOE decisions will be mailed in early November.  The BOE will meet after all the hearings are completed to consider the Hearing Officers’ recommendations and to render final decisions.  Within five business days of that meeting, letters will be mailed to the taxpayers advising them of the outcome of their appeals. 

Accompanying each letter will be complete information about what options are available to further appeal the decision of the BOE and how to proceed.

BOE ADMINISTRATIVE OFFICE        

The Appeals Coordinator oversees the BOE Administrative Office, and is deputized by the Boulder County Clerk & Recorder. 

It is our responsibility to:

  • Interview, select, and contract with qualified Hearing Officers

  • Ensure that all State-required paperwork has been submitted

  • Schedule hearings  

Our goal is for you, the taxpayer, to have full access to the appeal system.

CONTACT INFORMATION

For administrative questions (filing petitions, scheduling hearings) contact:

 

BOE administrative office:

Phone:          303-441-4590
Fax:              303-441-4526
Email:   mbrooks@bouldercounty.org 

 

For questions about the valuation of your property, contact:

Boulder County Assessor:

Phone:          303-441-4830
Fax:              303-441-4996
Website:  www.boulderassessor.org

For useful information the tax appeals process, please refer to the Boulder County Assessor's office Web site.

 

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