Appealing Your Residential Property Value

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In early May, residential property owners in Colorado counties received a Notice of Valuation (NOV) from their county assessor, alerting them to their property’s assessed value for 2023. County assessors considered sales from July 1, 2020 through June 30, 2022 in revaluing properties for 2023. Many property owners have received an NOV indicating their property’s assessed value increased.

Key points to consider when contacting the Board of Assessment Appeals:

  • The Board of Assessment Appeals (BAA) is part of Colorado’s property assessment appeal scheme.
  • State statute defines the types of appeals the BAA may consider.
  • The BAA may only accept an appeal and consider whether a county-assigned property value is incorrect after an appeal process occurs at the county level.
  • Taxpayers must follow this county-level process before filing an appeal with the BAA.

Appeal a Notice of Valuation

Taxpayers may appeal an NOV directly to the assessor by June 8th.

Instructions for appeal can usually be found on each county assessor’s website. The assessor will issue a Notice of Determination (NOD) resolving the appeal. For some county
assessors, the deadline to issue a NOD is June 30th, and for others, who have elected an alternate procedure, it is August 15th.

Appeal a Notice of Determination

The NOD will contain instructions for appeal.

A property owner who disagrees with a NOD may appeal it to the County Board of Equalization (CBOE) within 30 days of the NOD.

The CBOE will hold a hearing and decide by August 5th or November 1st for counties on the alternate procedure.

Appeal a County Board of Equalization Decision

Instructions for appealing a CBOE decision will be contained in the decision. Taxpayers may appeal a CBOE decision to the BAA, district court, or binding arbitration.

A taxpayer who has opted to file an appeal with the BAA will provide a copy of the appealed CBOE decision to the BAA, which will then consider evidence and arguments about the property's assessed value.

The BAA may only consider appeals from a CBOE decision that are filed within 30 days after entry of the decision.

The BAA may also hear an appeal from a determination by a county assessor when a CBOE or assessor has failed to respond to a timely filed taxpayer appeal within the time provided by statute.

Start your process with your assessor's office