What is the Board of Equalization?
In Douglas County, the Board of County Commissioners (BOCC) sits as the County Board of Equalization (CBOE). A taxpayer may choose to appeal the decision of the Assessor’s office to the CBOE. In order to process appeals within the State’s statutory time limits, the BOCC appoints Hearing Officers to preside over hearings and to make recommendations to the CBOE.
The CBOE will sit to hear appeals beginning September and continuing through October for real property (land and buildings) and personal property (furnishings, machinery, and equipment), 39-8-104 and 39-8-107(2), C.R.S. The CBOE must conclude its hearings and render decisions by November 2, 2015, 39-8-107(2), C.R.S. No later than November 4, 2015, letters will be mailed and emailed to property owners advising them of the outcome of their appeal(s).
How do I file an appeal?
To preserve your right to appeal, your appeal must be submitted online, postmarked, or hand delivered on or before:
- September 15, 2015, for real property (accounts starting with ”R”)
- September 15, 2015 for personal property (accounts starting with “P”)
Residential Appeals: Appeals of residential property to the CBOE may be filed online beginning September 1, 2015. In order to file an appeal online you will need the Account Number and the Appeal Number found on the Assessor’s Notice of Determination, which will be mailed out on or before September 1, 2015.
The Online Protest is Now Open
To view your appeal please visit http://apps.douglas.co.us/apps/cboe/
Vacant Land, Commercial and Business Personal Property Appeals:
The Notice of Determination serves as the petition for appealing the Assessor’s decision. In order to submit a valid appeal, you must check the appeal box found below the account description and indicate your estimate of value in the space provided in accordance with Colorado law, 39-8-106, (1.5), C.R.S. For each account appealed please state the reason(s) why you disagree with the Assessor’s determination of value and attach additional documentation if necessary. Pertinent documentation includes, but is not limited to, comparable sales or income and expense data. It is required that you sign and date the form below, and provide the CBOE with contact information including a telephone number and an email address. The completed form must be mailed or delivered on or before September 15, 2015 for real property and personal property to the Douglas County Board of Equalization, 100 Third Street, Castle Rock, CO 80104, Phone: 303-660-7302, Fax: 303-484-4344.
What should I include with my written appeal?
IMPORTANT: The items in bold lettering MUST be included with your petition
- The Notice of Determination completed as described under the appeal instructions, including your estimate of the value of your property(ies), and your signature. The petition is not valid without a signature.
- A letter of agency or Appointment of Agency Form signed by you if an agent or attorney is filing the Petition for you OR you do not plan to be at your hearing but you do plan to be represented by someone who is not an owner of the property.
- Two (2) copies of any evidence supporting your petition. Evidence previously submitted to the Assessor must be resubmitted to the CBOE. The CBOE is not affiliated with the Assessor’s office. Income and expense data should be submitted on leased property.
- Please provide the dates and times you are unavailable to attend a hearing on the Petition. Hearings will be scheduled in September and October. You will be notified of the time and place set for the hearing by mail and email.
Notification of Hearing
When filing online, the petitioner’s scheduled hearing will be confirmed by email and mail to the addresses provided. For vacant land, commercial and business personal property appeals, notification of hearing will be provided by email and mail to the addresses provided.
County Board of Equalization’s Determination
The CBOE must make a decision on your appeal and mail you a determination within five (5) business days of that decision. The CBOE must conclude its hearings and render decisions by November 2, 2015, per Section 39-8-107(2) C.R.S.
Board of Equalization Administration
The Clerk to the CBOE oversees the CBOE appeals. It is the clerk’s responsibility to:
- Interview, select, and contract with qualified hearing officers.
- Ensure that all state required paperwork has been submitted.
- Schedule hearings.
Our goal is for you, the taxpayer, to have full access to the appeal system.
Taxpayer Rights for Further Appeals
If you are not satisfied with the CBOE’s decision, you must file within thirty (30) days of the CBOE’s written decision with ONE of the following:
Board of Assessment Appeals
You have the right to appeal the decision of the CBOE to the Board of Assessment Appeals (BAA). Such a hearing is the last hearing at which testimony, exhibits, or any other type of evidence may be introduced by either party. If the decision of the BAA is further appealed to the Court of Appeals, the record created at the BAA hearing and no new evidence shall be the basis for the court’s decision. Section 39-8-108(1), C.R.S.
Appeals to the BAA must be made on forms furnished by the BAA and must be mailed or delivered within 30 days of the date of the mailing of the decision of the Board of Equalization to:
Board of Assessment Appeals
1313 Sherman Street, Room 314
Denver, CO 80203
Any request by any person other than the taxpayer pro se for a hearing before the BAA shall be accompanied by a non-refundable filing fee of $25 for each tract, parcel, or lot of real property and for each schedule of personal property involved in such request; except that, if any request for a hearing before the BAA involves more than one tract, parcel, or lot owned by the same taxpayer and involves the same issue regarding the valuation for assessment of such real property, only one filing fee shall be required for such request for a hearing.
If you appeal the valuation of income producing commercial real property to the Board of Assessment Appeals (BAA) pursuant to Section 39-8-108(1) you must provide the following information to the Douglas County Board of Equalization (CBOE) within 90 days of filing such appeal to avoid potential dismissal of the appeal by the BAA:
- Actual annual rental income for two full years including the base year;
- Tenant reimbursements for two full years including the base year;
- Itemized expenses for two full years including the base year; and
- Rent roll data, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two full years including the base year.
Pursuant to Section 39-8-108(1), the information items listed above should be delivered to the following address:
Douglas County Board of Equalization
Attn: BAA Submission
100 Third Street
Castle Rock, CO 80104
The CBOE highly advises all petitioners subject to this requirement to deliver the information via Certified Mail. Upon failure to comply with the rental property provisions of Section 39-8-108, the Douglas County Board of Equalization may request the BAA to dismiss the appeal filing in its entirety.
District Court You have the right to appeal the decision of the Douglas County Board of Equalization to the Douglas County District Court. The appeal must be filed within 30 days of the date of the mailing of the decision of the Board of Equalization. Testimony, exhibits, or any other evidence may be introduced at the District Court hearing. For filing requirements, please contact your attorney or the Clerk of the District Court. Further appeal of the decision of the District Court can be made to the Court of Appeals for a review based on the record. Section 39-8-108(1), C.R.S.
You have the right to submit your case to arbitration. If you choose this option, the decision of the arbitrator is final, and your right to appeal your current valuation ends. Section 39-8-108.5, C.R.S. In order to pursue arbitration, you must notify the Douglas County Board of Equalization (BOE) of your intent within 30 days of the date of the mailing of the decision of the BOE. You and the BOE will select an arbitrator from the official list of qualified persons. If you and the BOE cannot agree on an arbitrator, the Douglas County District Court will make the selection.
Arbitration hearings are held within 60 days from the date the arbitrator is selected. Both you and the BOE are required to participate. The hearings are informal. The arbitrator has the authority to issue subpoenas for witnesses, books, records, documents, and other evidence. The arbitrator also have the power to administer oaths and to determine all questions of law and fact. Upon mutual agreement, the arbitration hearing may be confidential and closed to the public. The arbitrator’s written decision must be delivered to both parties personally or by registered mail within 10 days of the hearing. Such decision is final and not subject to review.
The arbitrator’s fees and expenses are to be agreed upon between you and the BOE. In the case of residential real property, such fees and expenses cannot exceed $150.00 per case. In the case of commercial, personal, and other property, such fees and expenses cannot exceed $250.00 per case. The arbitrator’s fees and expenses are to be paid as provided in the arbitrator’s decision.
If you wish to appeal pursuant to the binding arbitration process, please submit your appeal in writing to: Douglas County Board of Equalization 100 Third Street Castle Rock, CO 80104 Phone: 303-660-7414
If you do not receive a Notice of Decision from the CBOE, you must file an appeal with one of the above by December 2, 2015.
When filing an appeal, to preserve your rights you may be required to prove that you have filed a timely appeal; therefore, we recommend all written correspondence be mailed with proof of mailing.
For administrative questions (filing petitions, scheduling hearings) contact:
County Board of Equalization
100 Third St
Castle Rock, CO 80104
For questions about the valuation of your property, contact:
The Douglas County Assessor