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- Board of Equalization Abatement Process
Board of Equalization (BOE) Abatement Process
Taxpayers may choose to contest the valuation and/or classification of their property through the abatement process. An abatement is filed when a taxpayer is requesting a refund of previously paid taxes because they believe the valuation used for that year was too high. 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 2025 to file an abatement petition for assessment year 2022.
You may download an Abatement Petition or you may request one by contacting the Assessor's Office at 303-464-5848.
If the taxpayer files an Abatement petition, the Assessor’s Office will recommend full approval, partial approval or denial. If the Assessor’s Office 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.
- Can someone else represent me during the abatement process?
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The taxpayer may appoint a representative 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 abatement petition. If the taxpayer chooses to hire an attorney for representation, a Letter of Authorization is not required.
- Where and when are abatement hearings held?
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Abatement hearings are held virtually (online) 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 his representative at least 10 days prior to the hearing.
- What happens during the hearing?
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Both the taxpayer and the Assessor (and/or their respective representatives) will be sworn in and have the opportunity to testify, present evidence, and/or call witnesses to testify. The hearing officer will then have the opportunity to ask questions of the taxpayer and the Assessor, and consider any evidence presented by either party.
PLEASE NOTE: the taxpayer has the burden of proving that his opinion of the value of the property is more indicative of the correct valuation for taxation than the assessor's opinion.
- How can I present evidence during the hearing?
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Evidence must be emailed to clk-boe@broomfield.org. Evidence must be in PDF format. Any confidential information provided must be marked confidential.
- What happens after the hearing?
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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 once the hearing officer recommendations have been approved by the Board of Equalization.
Contact Us
George Di Ciero City & County Building - One DesCombes Dr., Broomfield, CO 80020
Board of Equalization
clk-boe@broomfield.org
303-438-6332, opt. 9
Hours
Monday–Friday (except holidays): 8 a.m. – 5 p.m.