Protests of Value
Real Property Protests of Value
Real property values can be appealed each year between May 1 and June 1. The 2019/2020 property values were determined by a market approach to value, by analysis of comparable properties that sold between July 1, 2016 and June 30, 2018; these dates are set by law.
Please take time to review your property characteristics using our online property record search. Features such as square footage, unfinished area or condition of the property can affect value. If you believe our estimate of value is too high or too low you may file a protest regardless of errors in the property characteristics.
*Values are based on condition and level of completion as of the statutory January 1 Assessment Date.
Employees of the Assessor's office are available to assist you with any questions you may have.
- If you think your value is correct, but your taxes are too high, this is an issue you must take up with the officials who determine budgets for each taxing authority. Taxes cannot be protested through the Assessor's office.
- No late appeals of real property can be considered. Protests outside the May 1 through June 1 time frame may be done through the abatement process. Note: The owner is the only person recognized by law to have "standing" to file a protest. Protests filed by individuals other than the owner or authorized agent may be denied for lack of standing. A letter of agency (written letter of authorization) is required from persons who are not the owner of record but are filing a protest on behalf of the property owner.
You may appeal your property value in several ways:
Note: We cannot accept telephone appeals. All appeals must be in writing or in person.
In person: Any employee in the Assessor's office can accept your written protest. You may speak with your appraiser if they are available. An appointment can be made in advance to guarantee an opportunity to meet with your appraiser. All written protests must be presented no later than 5:00 pm on June 1. Protest Form (PDF)
Mail: If you choose to mail your protest, it must be postmarked no later than June 1. If the date for filing a protest falls on a Saturday, Sunday, or legal holiday the protest is deemed to have been timely if postmarked on the next business day. You may choose to write a letter or use the form provided. Protest Form (PDF)
E-mail: You can e-mail your protest to the Assessor's Office. E-mails must be time-stamped no later than 5:00 pm on June 1. Your appeal may be in the form of a written appeal or you can download, scan, and attach the form provided by our office. There is not an electronic online form available at this time. Protest Form (PDF) A written protest can also be faxed to our office at (303) 679-2441. Faxed protests must be received no later than 5:00 pm on June 1. If you are faxing your protest on June 1, please allow adequate time in the event that others are also faxing their protests at the last minute. We will not accept any protest time-stamped after 5:00 pm on June 1. Protest Form (PDF)
Assessor's Determination: The Assessor must make a decision on all Real Property protests and mail a Notice of Determination (NOD) to you on or before the last regular working day in June.
Appealing the Assessor's Decision: If you disagree with the Assessor's determination, you may file a written appeal with the County Board of Equalization (CBOE) on or before July 15. The CBOE will hear appeals beginning July 1 and continuing through August 5. The board must notify you in writing within 5 business days after their decision is made. If you are satisfied with the CBOE decision, the process ends there, if not there are three options:
- Binding Arbitration
- Board of Assessment Appeals (BAA)
- District Court
For further information on appealing the Assessor's decision please refer to the back of your Notice of Determination.
Note: In an effort to reduce spending, Notices of Valuation to all property owners will only be mailed during reassessment years (even-numbered years). During non-reassessment years, a notice will be mailed on May 1 to only those properties with a valuation change. All others will be notified through an insert included with your yearly tax bill. All appeal dates remain the same.
If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed if filed on the next business day. 39-1-120(3), C.R.S.
|Not later than May 1||Assessor mails real property Notices of Valuation|
|May 1 through June 1||Assessor hears protests to real property valuation|
|Not later than June 1||Taxpayer mails written real property valuation protest to Assessor. Protests postmarked after June 1 cannot be accepted. Taxpayer faxes, e-mails, or hand delivers written real property valuation protest to Assessor no later than 5:00 pm|
|Not later than June 30||Assessor mails 2 copies of Notice of Determination on real property protests|
|Not later than July 15||Taxpayer files a written real property valuation appeal to the County Board of Equalization (CBOE)|
|Not later than August 5||CBOE concludes hearings on property valuation appeals|
|Within 5 days of rendering a decision||CBOE mails decisions on real and personal property appeals|
|Not later than 30 days after CBOE decision||Appeals from CBOE decisions must be filed with BAA, district court or Board of County Commissioners for binding arbitration|