Appeals for Real Property are accepted from May 1 through June 1.
Notice of Value & Rights
You have the right to appeal your assessed property value or its classification. State statute requires that each property in the county be re-valued by the County Assessor in odd numbered years. Property owners will receive a Notice of Value (NOV) around May 1. Please review the information regarding your property carefully. If you feel your property is valued incorrectly or there is an error in classification you may file an appeal.
A Note Concerning Taxes
Taxes cannot be appealed through the Assessor’s office. However, some individuals may be eligible for tax relief or exemptions. The Assessor’s office can provide you with information regarding information about available property tax exemptions and/or deferrals.
Grounds for an Appeal
An appeal should demonstrate that your property’s estimated market value is inaccurate.
Property Value is too high or low
- Comparable properties to yours are valued differently
Property Record is Incorrect
- You have one bath, not two.
- You have a carport, not a garage.
- Your home has 1,600, not 2,000 square feet.
Preparing Your Appeal
Review the facts and property characteristics on your NOV for accuracy.
Gather as much information as you can on similar properties in your area. Information on all real estate in Boulder County is available through:
Filing An Appeal
When submitting an appeal, you must:
- File between May 1–June 1. Post marks and submission times must be before 11:59pm June 1
- Proof of mailing is recommended as it may be requested
- Appeal Your Property Value
- If you file after the June 1 deadline, your right to appeal the Assessor’s decision is lost.
Note: You will not win an appeal because you think your taxes are too high. Taxes are determined by officials who determine budgets (i.e. county commissioners, city council, school boards, and special districts)
Appealing the Assessor’s Determination
The Assessor must make a decision and mail a Notice of Determination (NOD) on Real and Personal Property appeals by the last working day in August.
If you disagree with the Assessor’s determination, you can file a written appeal to the County Board of Equalization (CBOE) on or before September 15.
- To preserve your right to appeal, you may be required to prove you have filed a timely appeal. Therefore, we recommend all correspondence be mailed with proof of mailing.
- The CBOE schedules and complete their hearings before November 1. The board must notify you in writing within five business days after their decision is made.
If you are not satisfied with the CBOE decision you may:
- Enter into binding Arbitration
- Appeal to the Board of Assessment Appeals (BAA)
- Go to District Court
- You must appeal within 30 days of the CBOE decision
If you choose Arbitration after the CBOE decision, the decision reached at Arbitration is final and not subject to review.
If the decision rendered by either the BAA or District Court is unsatisfactory you may appeal to the Court of Appeals within 30 days of the BAA decision or 45 days of a District Court decision.
If you have any questions about the appeals process, please call 303-441-3530 to reach our Public Information staff between 8am and 4:30pm. We look forward to the opportunity to answer your questions.