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 data supporting the Assessor’s valuation 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, 2nd 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.