Petition Filing
Petitions filed after October 7, 2020 must be filed via the case management system.
BAA Staff Reviews Petition
The Board of Assessment Appeals reviews petitions for legal sufficiency. The hearing date is usually set when the petition is accepted.
Hearing Management
Board members are assigned, hearing duration set, priority cases identified, and decisions made on abating and consolidating cases.
Prehearing Filings
The Board of Assessment Appeals acts on prehearing motions, stipulations, and withdrawals.
Rule 11
Parties exchange evidence and witness lists per BAA Rule 11.
Discovery
Discovery may take place between the parties per BAA rules. BAA may consider motions to compel.
Prehearing Conference
Cases set for more than one day of hearing will be set for prehearing conference.
Prehearing Stipulations
Parties file stipulations to exhibit admission, expert witness testimony, facts, etc.
BAA Hearing
Hearings are held via Zoom videoconferencing. Each side is allocated equal time. One board member will chair the hearing. The Rules of Evidence will apply to the extent practicable.
Written Decision
BAA will issue a final agency order via email or case management system.
Post-Order Motions
BAA accepts motions for post-order relief within 14 days of decision.
Court of Appeals
Petitioner or Respondent may petition the Court of Appeals for judicial review. BAA may hold remand hearing.
Colorado Supreme Court
Petitioner or Respondent may petition the Supreme Court for certiorari. BAA may hold remand hearing.
Final Value
Following exhaustion of appeals, the property's taxable value is final.
Notice of Valuation
Assessor mails Notices of Valuation by May 1.
Taxpayer Protest
Taxpayer valuation and classification protests due by June 1. Assessor hears protests May 2 through June 1.
Notice of Determination
Assessor mails Notices of Determination by June 30 (August 15 if alternative process).
CBOE Appeal
Due July 15 (September 15 if alternative process).
CBOE Hearings
Begin July 1 (by September 1 if alternative process).
CBOE Decision
Rendered by August 5 (November 1 if alternative process), mailed within 5 business days.
Taxpayer Appeal Options
Taxpayer may appeal CBOE decision to BAA, district court, or binding arbitration.
BAA Appeal
Petitions appealing CBOE decision are due 30 days after postmark date of CBOE decision.
BAA Reviews Petition
Baa Sets Hearing
Rule 11
Parties exchange exhibits and witness lists by 28 days before hearing, reply documentation by 21 days before hearing.
BAA Hearing
Parties appear at hearing. BAA will assign Board Members and hearing duration.
BAA Decision
BAA issues written decision resolving appeal.
Parties May Appeal to Court of Appeals
Court of Appeals Decision
Parties May Appeal to Colorado Supreme Court
Colorado Supreme Court
Supreme Court will decide whether to review the Court of Appeals' decision, and reverse, affirm, and/or remand.
Final Value
Following exhaustion of appeals, the property's taxable value is final.
Notice of Valuation
Assessor mails Notices of Valuation by May 1.
Taxpayer Does Not Protest
This process can be pursued if a valuation or classification protest was not filed and a Notice of Determination not issued for the same tax year.
Abatement and Refund
Must be postmarked by January 1 within two years following the year in which taxes were levied.
Assessor Recommends Approval or Denial
BOCC Hearing
BOCC Decision
Petition will be approved or denied in whole or in part.
Taxpayer Appeal Options
Taxpayer may appeal BOCC decision to BAA, district court, or binding arbitration.
BAA Appeal
Petitions appealing BOCC decision are due 30 days after postmark date of BOCC decision.
BAA Reviews Petition
BAA Sets Hearing
Rule 11
Parties exchange exhibits and witness lists by 28 days before hearing, reply documentation by 21 days before hearing.
BAA Hearing
Parties appear at hearing. BAA will assign Board Members and hearing duration.
BAA Decision
BAA issues written decision resolving appeal.
Parties May Appeal to Court of Appeals
Court of Appeals Decision
Parties May Appeal to Colorado Supreme Court
Colorado Supreme Court
Supreme Court will decide whether to review the Court of Appeals' decision, and reverse, affirm, and/or remand.
Final Value
Following exhaustion of appeals, the property's taxable value is final.
Notice of Valuation
Assessor mails Notices of Valuation by June 15.
Taxpayer Protest
Taxpayer protests due by June 30. Assessor hears protests June 15 through July 5.
Notice of Determination
Assessor mails Notices of Determination by July 10 (August 15 if alternative process).
CBOE Appeal
Due July 20 (September 15 if alternative process).
CBOE Hearings
Begin July 1 (by September 1 if alternative process).
CBOE Decision
Rendered by August 5 (November 1 if alternative process), mailed within 5 business days.
Taxpayer Appeal Options
Taxpayer may appeal CBOE decision to BAA, district court, or binding arbitration.
BAA Appeal
Petitions appealing CBOE decision are due 30 days after postmark date of CBOE decision.
BAA Reviews Petition
BAA Sets Hearing
Rule 11
Parties exchange exhibits and witness lists by 28 days before hearing, reply documentation by 21 days before hearing.
BAA Hearing
Parties appear at hearing. BAA will assign Board Members and hearing duration.
BAA Decision
BAA issues written decision resolving appeal.
Parties May Appeal to Court of Appeals
Court of Appeals Decision
Parties May Appeal to Colorado Supreme Court
Colorado Supreme Court
Supreme Court will decide whether to review the Court of Appeals' decision, and reverse, affirm, and/or remand.
Final Value
Following exhaustion of appeals, the property's taxable value is final.