Board of Equalization (BOE) Protest Process

BOE Protest Process


A taxpayer may choose to appeal the decision of the Assessor's Office concerning the value of property for the current year, and the protest process is only available to a taxpayer who has timely protested to the assessor, and who has been denied in whole or in part. The taxpayer may appeal to the BOE by filing the petition on the Notice of Determination form provided by the assessor.

BOE Appeal Steps


  • Complete and sign the back of the Notice of Determination (petition) and by July 15, email cityclerk@broomfield.org, mail or drop off the petition to the:
    Board of Equalization
    City Clerk's Office
    1 DesCombes Drive
    Broomfield, CO 80020
  • Petitions must be postmarked or dropped off by July 15 for real property (land, buildings) and July 20 for personal property (equipment, furnishings, etc). You may submit your petition as soon as you decide to appeal, and submit all or part of your evidence at a later date.
  • The petition is not valid without a signature. An estimate of the value of your property must be listed, including the specific dollar amount of the value being requested for real property.
  • Keep a copy for your records.
  • A completed Letter of Authorization (LOA)must be submitted with the petition if the taxpayer plans to have another person representing him for the protest. An LOA is not needed if the taxpayer is being represented by an attorney.
  • Due to the large number of cases that must be processed during the brief period of time allowed by law, the taxpayer may receive short notice of the scheduled hearing. However, even if a taxpayer is unable to attend in person, the taxpayer will still receive a fair hearing. The hearing officer will consider all submitted information as if presented in person. All information along with written arguments can be submitted by mail, fax or courier prior the hearing.

Evidence


The taxpayer must state their opinion of value at the hearing, and evidence must be presented to support the value. The taxpayer must provide three copies of their evidence before or at the hearing; one each for the taxpayer, assessor and hearing officer. Copies cannot be made at the hearing site. Items of evidence should be:
  • Appraisals of the property
  • Comparable sales
  • Engineering reports
  • Estimates of repairs
  • Maps
  • Pictures
Residential property can only be valued using the market sales comparison approach to value. The sales used to establish the 2019 and 2020 valuation must have occurred between July 1, 2016 and June 30, 2018. Sales occurring during the twenty-four months prior to June 30, 2018 are preferred, but with demonstrated good cause, sales up to five years prior to June 30, 2018 may be used. All sales must be adjusted for inflation to June 30, 2018.

Conference Calls


Conference calls can also be arranged by calling the City Clerk's Office at 303.438.6332 and must be arranged at least 48 hours in advance of the hearing.

BOE Decision


The BOE will meet after all the hearings are completed to consider the Hearing Officers' recommendations and to render final decisions. Within five days of that meeting, letters will be mailed to the taxpayers advising them of the outcome of their appeals. If the taxpayer is not satisfied with the BOE's decision, he may appeal the decision to the Colorado Board of Assessment Appeals or the District Court, or request binding arbitration.