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.
If hearings are held in-person, they may be livestreamed. In such cases, you may email us at firstname.lastname@example.org to obtain the link for the livestream of the hearing. However, all hearings at the BAA are currently being held via Zoom due to COVID-19 precautions. It is anticipated that hearings will continue to be held via Zoom through December 31, 2020. Hearings held by Zoom are not livestreamed.