Appeals to the County Board of Equalization (CBOE) are initiated by submitting an appeal petition on the form provided with your Notice of Determination (“NOD”) from the Assessor.
Pursuant to C.R.S. §39-8-102, the CBOE has appointed independent hearing officers, experienced in property valuation, to conduct the hearings. Each hearing will be 15 minutes in length. You, the petitioner, will have five (5) minutes to present your argument, the Assessor’s Office representative will have five (5) minutes, and the remaining five (5) minutes will be reserved for a short rebuttal and questions from the hearing officer.
Due to the statutory time frame allotted for CBOE decisions and limited availability of appointed hearing officers, hearings CANNOT be rescheduled. A Notice of Hearing will be mailed via the USPS to the address listed on your NOD if requested, and a Notice of Hearing will be emailed to you as well.
June 30 - CBOE will start accepting appeals.
For real property, your appeal petition must be received by the CBOE no later than 5:00 pm on July 17, 2023. The online system will close at 5:00 pm on July 17, and all mail-in petitions must be postmarked by July 17.
Personal property appeals must be received by July 20, 2023.
Pursuant to state law, late appeals cannot be considered.
The CBOE will complete all hearings and issue decisions on all appeals by August 5, 2023.
Decisions will be mailed via USPS on August 5, 2023.
Important Forms - Templates & Examples
Notice of Determination (NOD) Example
Letter of Agency Template - A Letter of Agency, signed by the property owner, is necessary if: 1) An agent is filing the petition on the property owner's behalf, OR 2) The property owner does not plan to be present at their hearing but will be represented by someone who is not an attorney at law licensed in the State of Colorado.**
Statement of Authority Template - A Statement of Authority is necessary for any natural person, who is not an attorney licensed to practice law in the State of Colorado, to represent a corporation; company; partnership; LLC; trust; association or other legal-entity owner of taxable real or personal property.**
**The property owner, as determined by county records, is the only person recognized by law to have "standing" to file an appeal. Appeals filed by individuals other than the owner or authorized agent, as evidenced by a Letter of Agency or Statement of Authority, may be denied for lack of standing.
Certification Form Template
Notice of Hearing (NOH) Example
Decision Letter Examples:
CBOE Decision Letter Example - Stipulation
CBOE Decision Letter Example - Adjusted
CBOE Decision Letter Example - Admin Denial
CBOE Decision Letter Example - Denied
The Assessor's Office will also upload their evidence using the same evidence link. You may want to have this link open during the hearing to reference the evidence from the Assessor's Office.
Once your appeal has been verified by the CBOE Team, you will receive a second email with a subject header “Hearing Confirmed”. This email will also include a link to your Evidence Folder.
If you are not able to attend the hearing personally, you will still be afforded a fair hearing. If you are unable to appear, REMEMBER to provide your evidence. (See the above question on Evidence Requirement)
Please review the appeal options provided on the backside of your letter of decision. Decisions will be mailed via USPS by August 5, 2023.