The Assessor must make a decision and mail a Notice of Determination (NOD) to you before the last regular working day in August (June in non-reappraisal years). The Notice will include a reason for adjustment or denial of the appeal, but will not include documentation for the decision.
Appealing the Assessor’s Decision
If you disagree with the Assessor’s determination, you can file a written appeal with the County Board of Equalization (CBOE) on or before September 15 (June 15th in non-reappraisal years) for real or personal property. The CBOE schedules and completes their hearings before November 1 (August 5 in non-reappraisal years). The board must notify you in writing within five business days after their decision is made.
If you are satisfied with the CBOE decision, the process ends there.
If not there are three options:
- Go to binding Arbitration,
- Appeal to the Board of Assessment Appeals (BAA), or
- Go to District Court
You must appeal within 30 days of the CBOE decision.
If you choose Arbitration after the CBOE decision, the decision reached at Arbitration is final and not subject to review.
If you are satisfied with the decision rendered by either the BAA or District Court, the process ends there. If, however, the decision rendered by either the BAA or District Court is unsatisfactory, you may then appeal to the Court of Appeals within 30 days of the BAA decision or 45 days of a District Court decision. The only appeal beyond that is to the Colorado Supreme Court.
For more information view the Protest/Appeals Calendar