Property owners may appeal the Assessor’s office Notice of Determination concerning the value of their property for the current year to the BOE. The BOE determines the value of property in Boulder County, when there is a question or dispute that is not resolved with an appeal at the Assessor level, by holding hearings during September and October.

• A property owner must have appealed at the Assessor level and received a Notice of Determination in order to proceed with an appeal to the BOE.
• The Assessor’s office will mail Notices of Determination (NOD) out on August 15, 2021. A property owner may appeal to the BOE as soon as they receive their NOD through the deadline of Wednesday, September 15, 2021.

How do I file an appeal?

ONLINE APPEAL:

• File online with the account number and access pin located on the Notice of Determination.
• You may upload evidence with your online petition. *See guidelines below.
• If you have any problems with the online petition, email boe@bouldercounty.org.
• Appealing online allows you the option to choose from available dates and times to schedule your hearing.

OR

PAPER APPEAL:

• On your Notice of Determination, complete all information requested and sign the form.
• Attach any additional evidence to support your petition for appeal. *See guidelines below.
  The BOE is not affiliated with the Assessor’s office. Evidence you submitted to the Assessor’s Office for appeal will not be provided to the BOE.
• Attach a signed Letter of Agency, if required. This letter is required if:
  • An agent is submitting the petition on your behalf and will represent you at the hearing, -OR-
  • You do not plan to attend your hearing but will be represented by someone who is not an attorney at law licensed in the State of Colorado.
• Keep a copy of your petition for your records.
• Submit either by USPS certified mail or hand delivery to the Boulder locations below.
• The Appeals Coordinator will schedule the date and time of your hearing.

Mail Petition to: (via Certified Mail)

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

**Envelope must be clearly postmarked on or before September 15, 2021**

Hand Deliver Petition to:

BOE Drop Box Info

Marked Board of Equalization Dropbox
Located outside of county building
2025 14th Street, Boulder

**Petition must be delivered by September 15th**

Important information for petitioners:

• All 2021 BOE hearings will be held remotely via Microsoft Teams video or phone call.
• Appeals will not be accepted through email or fax.
• Hearings are 20 minutes. The Assessor’s representative and the Petitioner will each receive equal time to present their case at the hearing. The Hearing Officer will take into consideration evidence provided to substantiate your valuation.
• Evidence: Attach any evidence to your petition submission which you wish to have considered at your BOE hearing. Examples: appraisals of the property; comparable sales; engineering reports; estimates of repairs; maps; pictures
  • Additional evidence must be submitted no later than three (3) days before your scheduled hearing.
  • Considering the time constraint, please choose evidence thoughtfully to present in the time allotted for your hearing.
  • The BOE is not affiliated with the Assessor’s office. Any evidence you submitted to the Assessor’s Office for appeal will not be provided to the BOE.
  • All documents submitted become part of the record and cannot be returned.
• Consider appealing early. The last few days of the appeal period are busy and you may experience delays.

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 are unable to attend the hearing and you have submitted evidence at least three (3) days prior to your scheduled hearing, the hearing will be held in your absence and your evidence will be considered in the Hearing Officer’s recommendation.

When will I receive the decision of the BOE?

The BOE will send Petitioners written notice of its decision in early November. The letter will include information on further appeals processes. Visit the Appeals Process page for information on other steps in the appeal process.

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

About the BOE

The BOE’s mission is to assure just and equalized property tax assessments and to ensure taxpayers have full access to the appeal system. The Boulder County Board of Commissioners sits as the Board of Equalization. Statutory time limits of the appeal period do not permit the Commissioners to attend hearings. They appoint highly qualified hearing officers to preside at the hearings and to make recommendations to the BOE.