Board of Equalization (BOE)

Property owners who disagree with the Assessor’s Notice of Determination can appeal that decision to the Board of Equalization (BOE). The Boulder County Board of Commissioners sits as the Board of Equalization. The mission of the BOE is to assure just and equalized property tax assessments and to ensure taxpayers have full access to the appeal system.

The deadline to petition the BOE is Friday, Sept. 15.

Important information for petitioners:

When filing an appeal, any evidence previously submitted to the Assessor during your initial protest, which you wish to have considered at your hearing, must be resubmitted to the Board of Equalization. Submit all documents in duplicate, including any you may bring directly to the hearing. The Board of Equalization is not affiliated with the Assessor’s Office. All documents submitted become part of the record and cannot be returned.

All petitioners can request the Assessor’s valuation report for their property from the Assessor’s office. Within three working days of the receipt of your written request, the data supporting the Assessor’s valuation shall be available to you at the Assessor’s Office, Boulder County Courthouse, 1325 Pearl Street, 2^nd Floor. For more information, call the Assessor’s Office at 303-441-3530.

How do I file an appeal?

• Complete and sign the back of the Notice of Determination. Submit all documents and evidence in duplicate by Sept. 15 and keep a copy for your records (you will need three copies total of each document)
• Include the following with your petition (attach extra sheets if necessary):
  • Your estimate of the value of your property.
  • 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 unless you submit it.
  • A letter of agency 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 an attorney at law licensed in the State of Colorado.

Mail to:

Board of Equalization
P.O. Box 471
Boulder CO 80306

Hand Deliver to:

Board of Equalization
Public Information Booth
1st Floor, 1325 Pearl Street
Boulder CO 80302

When will I receive notice of my hearing?

BOE official Notices of Hearing are sent via U.S. Mail. If you include your email address on your petition, the notice will be emailed to you. Due to the short window of time allowed for BOE hearings by legislation, there may be little notice prior to a hearing date, and the BOE cannot reschedule hearings. If your hearing has been scheduled, you can use the BOE Hearing Schedule search at right. Your account will not show up if your hearing has not been scheduled.

What if I cannot attend my hearing?

If you submit evidence at least 3 days prior to the day you are scheduled, the hearing will go on in your absence and your evidence will be considered in the decision of the referee.

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 also include information on Property Tax Abatement. Visit the Property Tax Abatement page for information on other steps in the appeal process.

For questions about the valuation of your property, visit the Assessor’s Office.