Board of Equalization (BOE)

• The value may be raised for any property that is appealed to the BOE. The Assessor’s representative may request an increase in value at the BOE hearing and present information supporting that request.
• Filing an appeal via BOE online system is recommended. Filing online may offer petitioners the option to schedule the date and time of their hearing. Consider filing early as slots fill up quickly.
• Hearings may not be rescheduled.
• Hearing are generally held September-October, Monday through Friday, from 8 a.m. to 4 p.m.
• A Letter of Agency signed by the property owner is required if the property owner is not representing themselves. See BOE Forms.
• All communication and documents concerning your appeal must have your schedule number (usually starts with an R) in the subject line of the email or written on the top right corner of paper documents.
• Search by Account Number to view your submitted appeal.
• Evidence previously submitted to the Assessor’s Office during your initial protest is not received by the BOE.
• You may contact the Assessor’s Office to request the data supporting their valuation of your property. The Assessor’s Office has three (3) business days to complete such requests.

• Appeals may be rejected if requirements are not followed.
• Filing an appeal via BOE online system is recommended.
• All tax agents and representatives of the property owner must file appeals via the BOE online system and a Letter of Agency (LOA) is required. You may upload the LOA to your appeal or email boe@bouldercounty.gov at least three (3) business days prior to the scheduled BOE hearing date.

To appeal the BOE online system:

1. 1. Enter your account number located on the Notice of Determination (NOD) sent by the Assessor’s Office.
   2. Petitioner’s requested value must be entered.
   3. You may add evidence supporting your requested value. See Submission of Evidence below.
   4. A current email address is required.
   5. After submitting, you will receive a confirmation online and by email with a link if you wish to schedule your own hearing. Otherwise, the Appeals Coordinator will schedule for you.

To appeal via Paper Petition:

If you are a property owner who plans to represent yourself, you may submit your appeal using the petition form received as part of the NOD from the Assessor’s Office:

• • • Mail:
      Board of Equalization
      P.O. Box 471
      Boulder CO 80306
      Envelope must be clearly postmarked on or before Sept. 15.
    • Hand-delivery to the BOE Office:
      1325 Pearl St. (1st floor), Boulder
      Monday-Thursday, 9 a.m. to 4 p.m.
      Deadline Sept. 15

1. 1. Complete all information requested on the petition form CLEARLY.
   2. A current email address and your signature are required for your paper petition to be valid.
   3. Any evidence not submitted with your paper petition must be uploaded by your using the BOE online system at least three (3) business days prior to your hearing. See Submission of Evidence below.
   4. Do not staple. Staples may result in your appeal being rejected. Paper clips or binder clips are allowed.
   5. Keep a copy of your petition for your records. Boulder County staff may not provide copies or complete your petition for you.
   6. Consider mailing your appeal by registered mail; must be post marked by Sept. 15.

Submission of Evidence:

• Evidence must be submitted at least three (3) business days prior to your scheduled hearing using the BOE online system.
• Evidence must be in PDF format only.
• Only 5 documents may be uploaded.
• Documents may not be deleted or exchanged once uploaded.
• Evidence previously submitted to the Assessor’s Office during your initial protest is not received by the BOE.
• Evidence you submit will be available to the hearing officer(s) and will also be provided to the Assessor’s representative assigned to your property.
• All late appeals will be rejected by the Appeals Coordinator without review.

• Notices of Hearing are sent via email and will contain the date and time of your hearing.
• The Notice of Hearing will contain a link to join your hearing virtually and a phone number should you rather call into the hearing.
• As state statute allows only a short time for the entire BOE process to be completed, there may be little notice prior to your hearing date. Check your email daily.
• Three days prior to your hearing, you will receive the BOE’s Hearing Notification Email Reminder. As a courtesy, it will include a link to the Assessor’s valuation report for your property. Their report is available two (2) days prior to your hearing. Contact the Assessor’s office with questions regarding your report as the BOE is not affiliated with the Assessor’s Office.

• The hearings are virtual or over the phone.
• The hearing officer will give an oath.
• The Assessor’s representative will testify and then you will testify.
• The Hearing Officer may ask questions.
• Rebuttal may be given, or questions asked by each party, as time allows.
• The Hearing Officer ensures each party has equal time.
• The Hearing Officer will provide a recommendation to the BOE.
• You will receive a Notice of Determination, also called a Decision Letter, via email after Nov. 1.

• Hearings may not be rescheduled and will be held even if you are unable to attend or missed your hearing. Do not contact the BOE to ask to reschedule.
• If you cannot attend your scheduled hearing, you may designate someone to represent you by submitting a Letter of Agency Form to boe@bouldercounty.gov or uploading via the BOE online system.
• If you cannot attend or missed your BOE hearing, you still retain the right to further your appeal should you not agree with the BOE’s decision.

If you would like to discuss your appeal or if you would like to try to reach an agreement or stipulation on your appeal, contact the Assessor’s Office at assessor@bouldercounty.gov or 303-441-3530, and ask to speak to the Assessor’s representative assigned to your property.

This waives your right to a hearing at the local county level and preserves your right to appeal to the Colorado State Board of Assessment Appeals (BAA).
To request a waiver (administrative denial), submit a signed waiver form to boe@bouldercounty.gov, three days prior to the scheduled hearing date.

Withdraw your appeal means you no longer wish to proceed, there will be no hearing and you have terminated all rights for further appeals. To request a withdrawal, submit a signed withdrawal form to boe@bouldercounty.gov anytime up to or at the time of your hearing.

• The BOE will make their decision based on the hearing officer’s recommendations on or by Nov. 1.
• A Notice of Decision will be emailed to you after Nov. 1.
• Accounts that have been stipulated or withdrawn will not receive a Notice of Decision.
• Notices of Decision contain information on how to appeal further should you disagree with the BOE decision.

• There are three (3) options to appeal the final decision of the BOE.
• All appeals must be submitted to one of the following within 30 days the mailing date of the BOE’s decision letter:
  • Department of Local Affairs
    Board of Assessment Appeals
    1313 Sherman St., Room 315
    Denver, Colorado 80203
    303-864-7710
  • Boulder County District Court
    1777 6th St.
    Boulder, CO 80302
    303-441-3750
  • Binding Arbitration

Expectations of Conduct for all BOE Hearings:

• Time Limits will be adhered
• There will be no interruptions
• Voices will remain moderate

If any individual at the hearing becomes disruptive, the hearing will be terminated immediately.

• Letter of Agency
• Withdrawal Form
• Waiver Form
• Arbitration Form