The Appeals Process
The steps below will guide you through the appeals process at the Board of Assessment Appeals (BAA). In brief, a BAA appeal starts with the creation of an online account, and the filing of an electronic petition for appeal. The BAA reviews the petition, and sets accepted appeals for hearing. The parties exchange proposed exhibits four weeks before the hearing. The BAA holds a hearing and considers the evidence, and then issues a written decision resolving the appeal.
Steps to the Appeals Process
The BAA accepts, dockets, and manages all appeals through an electronic case management system. The appeal petition and all subsequent case filings are filed into and stored in this system. The system automatically emails notifications of all filings to case parties and the BAA. To access and use the system, you must first create an account. The system will send important notifications of case filings to the email address you use to create your account. Be sure to add baa@state.co.us to your list of safe senders so that our emails don’t end up in your spam folder.
If your account is inactive for 90 days it will become locked, and require a password reset.
Creating an Account Resources
After you create an account, you will have the ability to fill out and submit an appeal petition. The petition form will prompt you for the required supporting documentation. You will need to upload a copy of the decision you are appealing. You will also need to pay any applicable filing fees. The BAA reviews the petition to ensure all required information and documentation is provided. When the petition is accepted, the BAA schedules a hearing date and issues a Notice of Hearing.
Filing an Appeal Resources
- Create an Account
- How to Create a Self-Represented Taxpayer Account
- How to File an Appeal Petition (Attorney or Tax Representative)
- How to Create and Pay for New Petitions & File Multiple Petitions via CSV
- How to Create New Petition (Self-Represented)
- CSV Template for Bulk Filing of Petitions
- Filing Fees
- Board Rules
- Procedures
- Property Tax Terminology
The BAA will hold a videoconference hearing to consider the evidence of both sides and decide whether the valuation or classification of the appealed property is incorrect. The evidence presented may include documentary exhibits and testimony. Proposed exhibits and a witness list must be filed four weeks before the hearing in compliance with the Board Rules. Sometimes a case is resolved by mutual agreement of the parties, also called a "stipulation," or withdrawn by a taxpayer before a hearing.
Hearing Preparation Resources
- Video Tutorial: How to Access and Review Documents
- Video Tutorial: How to Label and File Exhibits (Rule 11)
- Labeling Exhibits
- Filing Exhibits
- Viewing Case Filings
- Using Zoom for the Hearing
- Board Rules
- BAA Procedures
- Base Period Example
- FAQs
Forms
- Stipulation by Parties (Classification Appeal)
- Stipulation by Parties (Valuation Appeal)
- Stipulation by Parties (Classification and Valuation Appeal)
- Request to Withdraw Petition
- Subpoena
- Exhibit List
- Witness List
If a settlement stipulation is filed, the BAA will issue an order approving the stipulation. If a withdrawal request is filed, the BAA will issue an order dismissing the appeal. If the appeal proceeds to hearing, following the hearing the BAA will issue a written final agency order resolving the appeal. The BAA issues all orders through the case management system.
Final orders of the BAA are appealable to the Colorado Court of Appeals.