| PROCESS / ACTION | Intervening Year Appeal Deadlines (even numbered years) | Reappraisal Year Appeal Deadlines (odd numbered years) | 
| Assessor mails real property Notices of Valuation | Not later than May 1 | Not later than May 1 | 
| Appeals for real property valuation begin | May 1 through June 8 | May 1 through June 8 | 
| Deadline for filing real property valuation appeals to Assessor. Appeals postmarked after June 1 can not be accepted. | Not later than June 8 | Not later than June 8 | 
| Assessor mails personal property Notices of Valuation | Not later than June 15 | Not later than June 15 | 
| Appeals for business personal property valuation begin | Beginning June 15 | Beginning June 15 | 
| Deadline for filing business personal property valuation appeals to Assessor. | Not later than June 30 | Not later than June 30 | 
| Assessor concludes personal property protest hearings | By July 5 | By July 5 | 
| Assessor mails Notice of Determination on real property appeals | On or before last working day of June | On or before August 15 | 
| Assessor mails Notice of Determination on personal property appeals | On or before July 10 | On or before August 15 | 
| Taxpayer files a written real or personal property valuation appeal to County Board of Equalization (CBOE) | On or before July 15 | On or before September 15 | 
| CBOE concludes hearings on property valuation appeals | Not later than August 5 | Not later than November 1 | 
| CBOE mails decisions on real and personal property appeals | Within 5 days of rendering decision | Within 5 days of rendering decision | 
| Appeals from CBOE decisions must be filed with BAA, district court or BOCC for binding arbitration. | Not later than 30 days after CBOE decision | Not later than 30 days after CBOE decision | 
* If the date for filing any document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed timely filed if postmarked or delivered on the next business day. 39-1-120(3), C.R.S.