Filing fees are established by statute, § 39-2-125, C.R.S.
Taxpayers Represented by an Agent or Attorney
Taxpayers represented by an agent or attorney = $101.25 per parcel of real property or schedule of personal property.
- For any person other than a taxpayer pro se, a fee of one hundred one dollars and twenty-five cents for each tract, parcel, or lot of real property and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing.
Taxpayers Unrepresented by an Agent or Attorney
Taxpayers unrepresented by an agent or attorney = No fee for first two appeals in a fiscal year (July 1 – June 30), subsequent appeals in the fiscal year $33.75 per parcel of real property or schedule of personal property.
- For any person who is a taxpayer pro se, for the first two requests for a hearing within a fiscal year, the taxpayer shall not be required to pay a filing fee, and for each additional request within such fiscal year, a fee of thirty-three dollars and seventy-five cents for each tract, parcel, or lot of real property, and for each schedule of personal property included in such request; except that, if any request for a hearing before the board involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation of such real property, only one filing fee shall be required for such request for a hearing.
Accelerated Appeals of the Valuation of Rent-producing Commercial Property
Accelerated appeals of the valuation of rent-producing commercial property = $200.00.