If you disagree with the Assessor’s Notice of Determination, you may choose to appeal that decision to the County Board of Equalization.
What is the Board of Equalization?
In Douglas County, the (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 County Board of Equalization will sit to hear appeals beginning July 14 and continuing through July 31 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 County Board of Equalization must conclude its hearings and render decisions by August 5, 39-8-107(2), C.R.S. No later than August 10th, letters will be emailed it and email was provided or mailed 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:
- July 15, 2014, for real property (accounts starting with ”R”)
- July 21 for personal property (accounts starting with “P”)
Residential Appeals: Appeals of residential property to the Douglas County Board of Equalization may be filed online beginning July 1, 2014. 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 July 1, 2014.
- Online Protest is Now Open - To file your appeal and schedule your hearing online 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 Board of Equalization with contact information including a telephone number and an email address. The completed form must be mailed or delivered on or before July 15 for real property and July 21 for personal property to the Douglas County Board of Equalization, 100 Third Street, Castle Rock, CO 80104, Phone: 303-660-7302, Fax: 303-688-1293.
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.
- If your appeal is in writing, please provide the dates and times you are unavailable to attend a hearing on the Petition. Hearings will be scheduled in July. If an email address is provided on the Petition, you will be notified of the time and place set for the hearing by email, otherwise you will receive written notification by mail.
Taxpayer Rights for further appeals
If you are not satisfied with the County Board of Equalization’s decision, you must file within thirty (30) days of the County Board of Equalization’s written decision with ONE of the following:
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.
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 determination from the County Board of Equalization, you must file an appeal with one of the above by September 10.
When filing a written 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.
Notification of Hearing
When filing online, the petitioner’s scheduled hearing will be confirmed by email to the address provided. For vacant land, commercial and business personal property appeals, notification of hearing will be provided by email to the address provided. If no address is provided on the appeal form, you will be notified by mail of the time and place set for the hearing of your appeal.
County Board of Equalization’s Determination
The County Board of Equalization must make a decision on your appeal and mail you a determination within five (5) business days of that decision. The County Board must conclude its hearings and render decisions by August 5, 39-8-107(2) C.R.S. BOARD OF EQUALIZATION ADMINISTRATION The Clerk to the Board of Equalization 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.
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