The county board of equalization
Protest Your Colorado Property Tax Value · 1 study hours
Bottom line: If the assessor denies your protest, you may petition the county board of equalization by the date on your denial (July 15 for real property as the statute text we checked reads), name a specific dollar value, and present evidence at a hearing where no value is presumed right.
Bottom line first. The county board of equalization is your second chance, and it is a different body than the assessor. You get to it only after the assessor has denied your protest in writing. You file a short petition by a firm date, state the dollar value you think is correct, and bring your evidence to a hearing. This is general education, not legal or tax advice. Check your denial notice and your county for the current year's dates.
What the board is
The county board of equalization is a county panel that hears appeals from people whose protests the assessor refused (C.R.S. 39-8-106(1)). A petition is the written request asking the board to hear your case. The board is not the assessor, and the assessor appears in front of it as the other side.
The petition
The petition uses a form approved by the state property tax administrator. In practice it is the same form the assessor sent back with the denial, with the assessor's part already filled in: a description of the property, the value the assessor set, the grounds the assessor relied on, and the written reason for refusing to change it. There is space for you to say your grounds and where you disagree (C.R.S. 39-8-106(1)(b), (c)).
Your part has one hard requirement: a petition about real property must state the value you offer as correct, "stated in terms of a specific dollar amount" (C.R.S. 39-8-106(1.5)). "Too high" is not enough. Write a number, such as $470,000.
The deadline
By mailing or delivering one copy of the form to the board, received or postmarked on or before July 15 for real property, you are deemed to have filed (C.R.S. 39-8-106(1)(a)). Personal property is July 20. In a county that elected the alternative procedure, the date is September 15 for both (C.R.S. 39-8-106(1)(a); C.R.S. 39-5-122.7(1)). That is the text we checked, and it has changed over the years, so confirm on your own denial form. The board stamps the received date on the form, and forms are presumed on time unless the board shows otherwise.
If the assessor failed to give you the form properly, you do not lose the right to appeal. You may present your objections in person, by counsel, or by letter on any day the board meets to hear appeals (C.R.S. 39-8-106(3)).
Before the hearing
The board notes your filing, sets a hearing time, and mails you notice of it (C.R.S. 39-8-106(2)(a)). A county may let you choose fax or email for the notice (C.R.S. 39-8-106(2)(b)). Meanwhile, you can ask in writing for the data the assessor used. The assessor must provide it within three working days of the request, including the main method and rates used to value your property, and may charge a reasonable cost that is estimated and paid first (C.R.S. 39-8-107(3)). The assessor may not rely on confidential information you cannot see, unless the source is hidden (C.R.S. 39-8-107(4)).
At the hearing
The assessor or a representative must be there and must produce information supporting the value. The board hears testimony and looks at exhibits from both sides "with no presumption in favor of any pending valuation" (C.R.S. 39-8-107(1)). That means the board does not start by assuming the assessor is right. Each side pays for its own witnesses: you pay yours, the county pays the assessor's (C.R.S. 39-8-107(1)).
Bring clean, organized evidence: a one-page summary, three or so comparable sales with addresses and dates, photos, repair estimates, and copies for the board and the assessor. State your number early and show how the evidence leads to it. Be brief and polite.
Example with real numbers
Jordan's assessor value is $600,000. Jordan's petition offers $540,000. At the hearing Jordan shows comps and a roof repair quote. The board grants the petition in part and sets $570,000.
- Value reduction: $600,000 - $570,000 = $30,000.
- Using a made-up assessment rate of 6.5% (arithmetic only, not the current rate): $30,000 x 0.065 = $1,950 less taxable value.
- Using a made-up levy of 80 mills (0.080): $1,950 x 0.080 = $156 less tax per year.
The board may "grant or deny the petition, in whole or in part," so partial wins are normal (C.R.S. 39-8-107(1)).
The decision and what comes next
Hearings must finish and decisions be made by the close of business on August 5, or November 1 in a county using the alternative procedure (C.R.S. 39-8-107(2)(a)). The decision must be mailed within five business days of being rendered (C.R.S. 39-8-107(2)(a)). The board gives its answer in writing to you and the assessor.
If the board denies the petition in whole or in part, the notice tells you that you have a thirty-day period to appeal to the district court or the Board of Assessment Appeals, or to submit the case to arbitration, which means a neutral person decides the case. The notice states that the Board of Assessment Appeals hearing is the last chance to introduce evidence, and that an arbitration decision is final and not subject to review (C.R.S. 39-8-107(1)). So bring your best evidence to the county hearing and do not hold back material for later.
If the case was heard by a referee, you can ask in writing for the referee's findings and recommendations, and the board must provide them within seven working days, for a reasonable cost (C.R.S. 39-8-107(1)).
Law cited
- C.R.S. 39-8-106
- C.R.S. 39-8-107
- C.R.S. 39-5-122
- C.R.S. 39-5-122.7
Key terms
- county board of equalization
- The county panel that hears petitions from people whose protests the assessor denied.
- petition
- The written request, on the state form, asking the board to hear your appeal.
- denial
- The assessor's written refusal to change your value, with reasons.
- specific dollar amount
- The exact value you state as correct, which a real property petition must include.
- presumption
- An assumption treated as true unless disproved; here the board assumes neither side is right.
- comparable sale (comp)
- A recent sale of a similar nearby home used as evidence of value.
- exhibit
- A document, photo or table you hand the board as evidence.
- referee
- A person who may hear a case for the board and make findings and recommendations.
- arbitration
- A process where a neutral person decides the case; the result is final.
- Board of Assessment Appeals
- The state body that hears appeals of county board decisions.
- alternative protest procedure
- A county option that moves the petition and decision dates later.
Flashcards
Who hears petitions after the assessor denies a protest?
The county board of equalization.
Real property petition date, as the statute text we checked reads?
Received or postmarked on or before July 15; check your denial form.
Personal property petition date?
July 20 as the text reads.
Petition date under the alternative procedure?
September 15 for both real and personal property.
What must a real property petition state?
A specific dollar amount offered as the correct value.
Is any value presumed right at the hearing?
No presumption in favor of any pending valuation.
Who pays for witnesses?
Each side pays its own; you pay yours, the county pays the assessor's.
When must hearings end?
By close of business August 5 (November 1 under the alternative procedure).
How soon is the decision mailed?
Within five business days of being rendered.
What are your options after a denial by the board?
Within 30 days: district court, Board of Assessment Appeals, or arbitration.
Is arbitration reviewable?
No, the decision is final and not subject to review.
Quiz: 10 questions
Tap an answer. It shows right or wrong and opens the reason. Your score is saved in this browser and counts in the study app.
After the assessor denies your protest, which body hears your petition?
- A The county treasurer
- B The state legislature
- C The county board of equalization
- D The school board
Show answer and why
Answer: C. The county board of equalization
The statute sends denied protesters to the county board of equalization. The treasurer collects tax; it does not hear value appeals.
C.R.S. 39-8-106(1)
As the text we checked reads, a real property petition must be received or postmarked on or before what date (no alternative procedure)?
- A July 15
- B June 8
- C August 5
- D July 20
Show answer and why
Answer: A. July 15
July 15 is the real property date; July 20 is for personal property and June 8 is the earlier assessor protest date.
C.R.S. 39-8-106(1)(a)
What must a real property petition include that a bare complaint does not?
- A A lawyer's signature
- B A new appraisal paid by the county
- C Three witnesses
- D A specific dollar amount offered as the correct value
Show answer and why
Answer: D. A specific dollar amount offered as the correct value
The petition must state the value in a specific dollar amount. Saying only 'too high' does not meet that rule.
C.R.S. 39-8-106(1.5)
At the hearing, how does the board treat the assessor's value?
- A As presumed correct
- B With no presumption in favor of any pending valuation
- C As correct unless you prove fraud
- D As the starting point you must beat by 20%
Show answer and why
Answer: B. With no presumption in favor of any pending valuation
The statute says no presumption favors a pending valuation. The other choices add burdens the law does not state.
C.R.S. 39-8-107(1)
As the text reads, by what date must county board hearings and decisions be finished in a county NOT using the alternative procedure?
- A August 5
- B July 15
- C September 15
- D November 1
Show answer and why
Answer: A. August 5
August 5 is the standard end; November 1 applies only to counties using the alternative procedure.
C.R.S. 39-8-107(2)(a)
Within how long must the board mail its decision after it is rendered?
- A 24 hours
- B Two business days
- C Thirty days
- D Five business days
Show answer and why
Answer: D. Five business days
The statute says within five business days of the date the decision is rendered.
C.R.S. 39-8-107(2)(a)
After a board denial, how long do you have to appeal to district court, the Board of Assessment Appeals, or arbitration?
- A 10 days
- B 15 days
- C The thirty-day period after the denial
- D 90 days
Show answer and why
Answer: C. The thirty-day period after the denial
The board's written notice must tell you of the thirty-day period. Ten or fifteen days are too short.
C.R.S. 39-8-107(1)
In a county using the alternative protest procedure, the petition date for both real and personal property is:
- A July 15
- B September 15
- C August 5
- D June 8
Show answer and why
Answer: B. September 15
With an election under 39-5-122.7(1) the petition date is September 15. July 15 is the regular real property date.
C.R.S. 39-8-106(1)(a)
Which statement about choosing arbitration is true?
- A You may appeal it later to the Board of Assessment Appeals
- B It is only open to businesses
- C You may add new evidence afterward
- D The decision is final and not subject to review
Show answer and why
Answer: D. The decision is final and not subject to review
The notice must say an arbitration decision is final and not reviewable. The appeal-later choice describes the other paths.
C.R.S. 39-8-107(1)
The assessor says $600,000. You win a partial cut to $570,000. Using a made-up 6.5% assessment rate and 80 mills (0.080), how much yearly tax do you save?
- A $156
- B $78
- C $1,560
- D $312
Show answer and why
Answer: A. $156
$30,000 x 0.065 = $1,950; $1,950 x 0.080 = $156. $1,560 slips a decimal place.
C.R.S. 39-8-107(1)
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