Pursuant to Colorado Revised Statute 39-8-101, the Board of County Commissioners sits as the County Board of Equalization (CBOE) and appoints independent referees each summer to hear taxpayers' appeals of the Assessor's valuation of real and personal property to ensure property owners receive a fair and equalized assessment of their property.

CBOE referee decisions are submitted to the Board of County Commissioners for consideration and mailed to taxpayers within two (2) weeks of the CBOE hearing.  Included in the referee's decision letter is information regarding three options available for further appeal (such appeal must be filed within thirty (30) days from the postmarked date of the decision letter) :

Most property owners choose to appeal to the State Board of Assessment Appeals (BAA) as it is less costly than arbitration or District Court and the decision of the BAA may be further appealed.  In most cases, there is no fee.

You may attend your hearing in person, by phone or teleconference.

Petition Packet, Forms & Information

Additional information can be found at https://www.colorado.gov/pacific/dola/node/99166

The Board of County Commissioners appoints independent arbitrators to hear and decide property valuation disputes. 

Arbitration decisions are binding and do not allow for further appeal.

The fee to file a Petition for Arbitration is $150, which may be refunded in part or whole depending on the outcome of the hearing. 

Arbitration Rules and Procedures 

Taxpayers may appeal to the 8th Judicial District Court for judicial review of the decision of the Board of Equalization.

The fee to file a civil case is $224.00 plus any additional court costs.

Additional information can be found at https://www.courts.state.co.us/Self_Help/propertytaxappeal/