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.
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 hearing officer hired by the Board of Equalization.
- Abatement hearings are held before the BOE.
- Notice of the date and time of the scheduled hearing will be mailed to the taxpayer and/or representative at least 10 days prior to the hearing.
- The chairperson for the BOE will open the public hearing and the clerk 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, 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 BOE will then have the opportunity to ask questions of the taxpayer and assessor's representative.
The taxpayer may appoint someone to represent him for the abatement process. If a representative is appointed, a 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.