Board of Equalization (BOE) Abatement Process

BOE Abatement Process - Conducted January 1 - December 31

Taxpayers may choose to contest the valuation and/or classification of their property through the abatement process. An abatement may be filed only if the current property owner or the previous property owner have not already protested an overvaluation for the contested year(s).  A taxpayer has until the first working day in January to file an abatement petition for assessment within two years of the year the taxes were levied. For example, the taxpayer has until the first working day of January 2022 to file an abatement petition for assessment year 2019.

Petitions

Abatement Petitions are available by downloading from the website or by contacting the Assessor's Office at 303.464.5848. The abatement process is required to change tax amounts after the tax warrant is delivered to the Treasurer on January 1. Abatement petitions must be filed within 2 years of the date the tax warrant was delivered to the Treasurer. 39-10-114(1)(a)(I)(A), C.R.S.

If the taxpayer files an Abatement petition, the assessor will recommend full approval, partial approval, or denial. If the Assessor denies the petition in whole or in part and the BOE agrees with the recommendation, the taxpayer has the right to appeal the decision to the State Board of Assessment Appeals or by requesting arbitration by an independent arbitrator hired by the Board of Equalization.

Abatement Hearings

• Abatement hearings are held by virtual hearing with an independent hearing officer the petitioner, and the assessor or the assessor's representative.
• Notice of the date and time of the scheduled hearing will be emailed to the taxpayer and/or representative at least 10 days prior to the hearing.
• The hearing officer will swear in the taxpayer and/or his representative, the assessor's representative, and any other witnesses who will testify.
• The taxpayer will have the opportunity to testify, present evidence, any confidential information provided must be marked confidential, and/or call witnesses on his behalf. Please note that the taxpayer has the burden of proving that his opinion of value of the property is more indicative of the correct valuation for taxation than the assessor's opinion.
• The assessor's representative will have the opportunity to testify and present evidence.
• The hearing officer will then have the opportunity to ask questions of the taxpayer and assessor's representative.
• The hearing officer will make a recommendation to the Board of Equalization based on the evidence provided at the hearing.
• The petitioner will receive a Notice of Decision from the Board of Equalization.

Representation

The taxpayer may appoint a representative for the abatement process. If a representative is appointed, a current signed Letter of Authorization identifying the specific year(s) for which authorization is given must be submitted along with the petition. If the taxpayer chooses to hire an attorney for representation, a Letter of Authorization is not required.

The taxpayer may present documentary evidence of the value of the property at the hearing.