Board of Equalization

Board of Equalization (BOE)

General Information

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. To appeal your property’s valuation, follow the instructions provided below or download the BOE brochure:
Informacion del proceso de apelacion en Español
Board of Equalization appeal’s process

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.

Review Process Timeline

  • Deadline to submit an appeal: Sept. 15
  • Hearings take place: Between mid-September through mid-October
  • BOE sends notice of decision: early November.

How do I file an appeal?

  • 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).
  • 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.
    • Daytime phone number and email address.
    • 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 or deliver your petition to a BOE agent by Sept. 15. Mailed petitions must be postmarked by Sept. 15. Certified mail is recommended.

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.


The Assessor’s Notice of Determination, front and back, is your official BOE Petition. Submit the following forms if necessary.

Letter of Agency
Waiver of Hearing
Withdrawal Form

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. Some hearings are not scheduled until the first week in October. 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.

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?

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. We must adhere to statutory deadlines, therefore it is very important to be vigilant in checking your mail. It is likely there will be a short window between receiving your Notice of Hearing and your scheduled date of hearing. You may also use the search box below. Enter your account number to see if your hearing has been scheduled. Your account will not show up if your hearing has not been scheduled. Some hearings are not scheduled until October.

Search by Account Number »

Refer to BOE’s Board of Equalization FAQ for more information about the hearing process.

What if I cannot attend my hearing at the scheduled time?

Due to the short window of time allowed for BOE hearings by legislation, we cannot reschedule your 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 include complete information about options to further appeal the decision of the BOE and how to proceed.


Property Valuation Proceedings Rule

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

Arbitration Petition

Valuation of your Property

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

Contact Us

Board of Equalization



Downtown Boulder
2025 14th St
Boulder, CO 80302
Map & Directions
Hours: 8 a.m. - 4 p.m. M-F

Mailing Address

Board of Equalization
PO Box 471
Boulder CO 80306