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 may present information supporting that request. If the hearing officer finds in favor of the Assessor’s representative, the protested value may be increased.
• Filing an appeal via BOE online system is recommended.
• Filing online offers petitioners the option to schedule the date and time of their hearing. Consider filing early as slots fill up quickly. Once scheduled, hearings may not be rescheduled.
• A Letter of Agency signed by the property owner is required if the property owner is not representing themselves.
  • To submit the signed Letter of Agency Form, email boe@bouldercounty.gov.
  • Letters of Agency must be received by the BOE Coordinator at least three (3) days prior to the scheduled BOE hearing date.
• Hearings are held during September and October, Monday through Friday, 8 a.m. to 4 p.m.
• As a courtesy, the Assessor’s valuation report on your property created by the Assessor’s office shall be available to you two (2) days prior to your hearing via a link in the BOE’s Hearing Notification Email Reminder. Contact the Assessor’s office with questions regarding your report as the BOE is not affiliated with the Assessor’s Office.
• If you have been scheduled for a hearing, you may Search by Account Number. The link to the Assessor’s report will be active two (2) days prior to your hearing.
• All petitioners may request data supporting the Assessor’s valuation from the Assessor’s Office. Within three working days of the receipt of your written request, the data supporting the Assessor’s valuation shall be available to you at the Assessor’s Office. For more information or to request this data, contact the Assessor’s Office.
• 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.

• Appeals may be rejected if requirements are not followed.
• Filing an appeal via BOE online system is recommended.
• All tax agents and owner representatives must file appeals via the BOE online system.
• Using the BOE online system:
  • The account number and access pin are located on the Notice of Determination (NOD).
  • Petitioner’s requested value must be entered.
  • Upload evidence supporting your requested value with your online petition.
    • Evidence must be submitted at least three (3) business days prior to your scheduled hearing.
    • Evidence must be in PDF format only.
    • Only 5 documents may be uploaded.
    • Documents may not be deleted or exchanged once uploaded.
• Property owners may choose to file using the appeal 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 by statutory deadline of Sept. 15 to the BOE Office:
    1325 Pearl St. (1st floor), Boulder
    Monday-Thursday, 9 a.m. to 4 p.m.
  • Complete all information requested on the petition form.
• If submitting evidence, it must be submitted at the same time as the petition.
• Property owners who file a paper copy petition must submit additional evidence via BOE online system, see guidelines above.
  • Do not staple. Staples may result in your appeal being rejected. Paper clips or binder clips are allowed.
  • All petitions must be signed by the property owner.
  • Keep a copy of your petition for your records. Boulder County staff may not provide copies or complete your petition for you.
  • Consider mailing your appeal by registered mail; must be posted marked by Sept. 15.
• Evidence previously submitted to the Assessor’s Office during your initial protest is not received by the BOE. The information you submit will be given 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.
• The Notice of Hearing will contain a link to join your hearing virtually and a phone number to 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.
• If your hearing has been scheduled, you may check your appeal status. Your account will not appear if your hearing has not been scheduled.

• The hearings are virtual or over the phone.
• The hearing officer will give the 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 by 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.
• 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 petitioners 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:
  • State Board of Assessment Appeals
    1313 Sherman St., Room 315
    Denver, CO 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