In observation of the federal Labor Day holiday, all County offices will be closed on Monday, Sept. 1, 2025. Offices will reopen for regular hours on Tuesday, Sept. 2. Many County services are available 24/7 on our Online Services webpage.
What is the County Board of Equalization?
In Douglas County, the Board of County Commissioners (BOCC) sits as the County Board of Equalization (CBOE). The CBOE is the second level of appeal following the Douglas County Assessor Protest each year. A taxpayer may choose to appeal the decision of the Assessor’s office to the CBOE. Hearings are scheduled starting September 22, 2025, and will conclude no later than October 24. All CBOE appeals are due September 15, 2025.
The BOCC appoints hearing officers to preside over each hearing. Property owners and the Assessor’s office each have an opportunity to present their evidence to the Hearing Officer and they make decisions based on the evidence presented at the hearing. Written appeals can be appealed as soon as the Notice of Determination is released from the Assessor’s Office. The online scheduler will open on August 15, 2025.
If you are satisfied with the CBOE decision, the process ends there. If not, there are three options to appeal to the next level: Binding Arbitration; the Board of Assessment Appeals (BAA); or the District Court.
Online Appeals are open for uploading and viewing documents. The deadline for filing online appeals is September 15, 2025.
In order to file an appeal online or in writing, you will need the Account Number and the Appeal Number which can be found on the Assessor’s Notice of Determination (NOD), which will be mailed out on August 15, 2025. NODs and the Appeal Summary are also available on the Assessor’s website on the Property Details page within the Documents tab.
CBOE hearings will be held by telephone or computer using Douglas County’s teleconferencing program, Microsoft Teams. Instructions to access the hearing will follow by a separate e-mail delivered at least three business days prior to the hearing. Once hearings are scheduled, we are unable to reschedule. Please call 303-660-7302 with any CBOE questions.
Get information on how to file an appeal, upload/download documents, and check your appeal status, and what you need to include with your appeal.
Information on how the hearing is scheduled, and timeline of the determination of the hearing.
If you are not satisfied with the County Board of Equalization’s decision, view other options to appeal further.
