Property tax abatements

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Definition of abatement

You or your agent may file an abatement petition with the Boulder County Assessor to officially request an abatement of taxes due (or a refund of taxes paid).

Abatement petitions may be filed within two years of the date the taxes were due, provided that:

• The property valuation has not been previously appealed, or if appealed previously, the appeal was a different reason.

• The person filing for abatement was the owner of record during that year(s).

Your have until the first working day of January following the two year deadline to petition for abatement. For example, a taxpayer has until the first working day in January 2012 to file an abatement petition for assessment year 2009.

You may download either a one year or two year abatement petition form, or you may call 303-441-3530 and request one from the Assessor's Office.

The Assessor's Office will review the petition and any supporting documentation and make a recommendation. This abatement process is similar to an appeal filed during May, but can take up to 6 months to complete. While it is your right to file an abatement petition, approval is not automatic.

If you do not agree with the Assessor's decision, you may request a hearing for further review with the Board of County Commissioners. A representative from the Assessor's Office will also attend the hearing.

If you are not satisfied with the Board of County Commissioner's decision you may appeal to the Colorado Board of Assessment Appeals.

If the petition is granted and taxes have been paid, a refund is issued by the County Treasurer.
If taxes have not been paid, a corrected tax notice is sent out by the Treasurer.

If the tax dollar amount to be abated is $1000 or more, the abatement must be approved by the Colorado Property Tax Administrator.

You may also contact the Assessor's Office for more information or questions concerning the abatement procedure at 303-441-3530.