Board of Assessment Appeals

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Board of Assessment Appeals COVID-19 Information

The Board of Assessment Appeals (BAA) hears appeals filed by real and personal property owners regarding the valuation placed on their property. The County Assessor is responsible for valuing all property in the county except for exempt property and state assessed properties. Taxpayers may appeal the assigned value to the Assessor and the County Board of Equalization (valuation appeal) or to the Board of County Commissioners (abatement).

State assessed properties and exemptions are appealed to the Property Tax Administrator. These cases may then be appealed to the BAA. Appeals can also be filed when a County Board of Commissioners or a County Board of Equalization has failed to make a timely decision on a matter properly presented.

Taxpayers and counties have the option to request a pre-hearing conference which provides an opportunity to meet with the Board’s staff in advance of a hearing to clarify issues and to reach agreements that may simplify the hearing.

Many BAA hearings are now live-streamed to YouTube! Email us at for the video link to watch the live-stream for a specific hearing.


Board of Assessment Appeals
1313 Sherman St., Room 315
Denver, CO 80203
Phone: 303-864-7710 | TDD/TTY: 303-864-7758