On this page: How to File | Notice of Hearing | Decision of BOE
Property owners who have appealed to the Assessor and disagree with the Assessor’s Notice of Determination can appeal that decision to the Board of Equalization (BOE). The BOE determines the value of property when there is a question or dispute that is not resolved at the Assessor level.
Informacion del proceso de apelacion en espanol (118 KB)
Appeals are heard by independent Hearing Officers appointed by the Board of Equalization. Hearing Officers review the facts and evidence and make recommendations to the BOE.
To appeal your property’s valuation, follow the instructions provided below or download printable appeal instructions (66 KB).
Review Process Timeline
- Deadline to submit an appeal: September 15
- Hearings take place: Between September 1 and October 31
- BOE sends notice of decision: early November.
How do I file an appeal?
- Submit all documents and evidence in duplicate and keep a copy for your records (you will need 3 total of each document).
- Complete and sign the back of the Notice of Determination (this entire document, front and back, is your official BOE Petition and is not valid without a signature).
- Include the following with your petition (attach extra sheets if necessary)
- Your estimate of the value of your property.
- Any dates and times when you are unavailable to attend a hearing. Hearings will be scheduled in September and October, during normal business hours.
- Any evidence you submitted to the Assessor for your initial protest that you wish to use again in your appeal to the BOE. The BOE is not affiliated with the Assessor’s office. Any evidence you submitted to the Assessor for your initial protest will not be shared with the BOE except by you.
- A letter of agency (11 KB) signed by you, if:
- An agent is filing the Petition for you -OR-
- You do not plan to be present at your hearing but will be represented by someone who is not a relative or an attorney at law licensed in the State of Colorado.
- Mail or deliver your petition to a BOE agent by September 15. Mailed petitions must be postmarked by September 15. Certified mail is advised.
- You may submit your petition as soon as you decide to appeal and submit all or portions of your evidence, in duplicate, at any time-up to and including at your hearing.
Forms
The Assessor's Notice of Determination, front and back, is your official BOE Petition. Submit the following forms if necessary.
Where do I deliver my appeal?
The Notice of Determination must be either postmarked or delivered to a BOE agent by September 15. You may submit all or portions of your evidence, in duplicate, with your petition or at any time up to and including at your hearing.
Mail Petitions to:
Board of Equalization
PO Box 471
Boulder, CO 80306
Deliver Petitions to a BOE Agent:
Board of Equalization
2025 14th Street
Boulder, CO
When will I receive notice of my hearing?
Notices are sent via U.S. Mail. We must adhere to statutory deadlines, so 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 to be scheduled or you may not have enough time to gather evidence.
Refer to BOE’s Frequently Asked Questions (FAQs) for more information about the hearing process.
When will I receive the decision of the BOE?
The BOE will send taxpayers a written notice of its decision in early November. The letter will include complete information about options to further appeal the decision of the BOE and how to proceed.
Policy
Property Valuation Proceedings Rule (84 KB)
What are my options if the BOE does not approve my appeal?
You will have the option to select from three different avenues of appeal, as long as you file that appeal within 30 days of the mailing of your decision letter. The mailing date will be printed at the top of your decision letter.
A sheet entitled "Appeal Rights" will be enclosed with your letter, listing the three options and how to access them. You may:
- Appeal to the Board of Assessment Appeals
- Appeal to District Court
- Submit to Binding Arbitration
Valuation of your Property
For questions about the valuation of your property, contact:
Boulder County Assessor
webas@bouldercounty.org
303-441-3530