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.
• 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.
• All communication and documents concerning your appeal must have your account number (usually starts with an R) in the subject line of the email or written on the top right corner of paper documents.
• Use the Search by Account Number to view your submitted appeal or to submit additional evidence.
• Evidence previously submitted to the Assessor’s Office during your initial protest is not received by the BOE.
• Appeals and any information submitted are public record.
• Documents submitted become property of the BOE and will not be returned.

Appeals may be rejected if requirements are not followed.

• Filing an appeal via BOE online system is recommended. See Tutorial: How to file an appeal online.
• 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.
• All late appeals will be rejected by the Appeals Coordinator without review.

To appeal via the BOE online system:

• Be ready to schedule your hearing before you start to submit your online appeal! If you do not schedule your hearing when directed immediately after submitting your appeal, the BOE staff will schedule one for you. You may not schedule later.
• Enter your account number located on the Notice of Determination (NOD) sent by the Assessor’s Office.
• Petitioner’s requested value must be entered.
• You may add evidence supporting your requested value. See the Evidence tab.
• A current email address is required.

To appeal via Paper Petition:

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

• Complete all information requested on the petition form CLEARLY.
• A current email address and your signature are required. BOE notifications are by email only.
• Any evidence not submitted with your paper petition must be uploaded by you using the BOE online system at least three (3) business days prior to your hearing. See Evidence tab.
• Do not staple. Staples may result in your appeal being rejected. Paper clips or binder clips are allowed.
• Keep a copy of your petition for your records. Boulder County staff may not provide copies or complete your petition for you.

Mail (consider mailing your appeal by registered mail):
Board of Equalization
P.O. Box 471
Boulder CO 80306
Envelope must be clearly postmarked on or before September. 15

Hand Deliver to the BOE Office:
1325 Pearl St. (1st floor), Boulder
Monday-Thursday, 9 a.m. – 4 p.m.
Deadline Sept. 15.

• Evidence must be submitted at least three (3) business days prior to your scheduled hearing using the BOE online system. Business days are the days Boulder County is open for business and do not include weekends or holidays.
• Evidence must be in PDF format only. See Tutorials.
• Only 5 documents may be uploaded.
• Documents may not be deleted or exchanged once uploaded.
• Evidence may not be submitted at the hearing; this includes showing or sharing photos, video, or any documents.
• 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.
• Evidence that is emailed or submitted by any other means will be rejected.

• Notices of Hearing are sent by email and include the date and time of your hearing.
• Each notice provides a link to join the hearing virtually and a phone number if you prefer to call in.
• Because state law requires the BOE process to move quickly, you may receive limited notice before your hearing date.
• Please check your email daily, including your spam or junk folders.

• The hearings are held virtually or by phone.
• Use the link or phone number in your emailed Notice of Hearing to join.
• You will be in a waiting room or placed on hold and admitted at your scheduled hearing time.
• The hearing officer will introduce themselves and confirm your property information.
• The hearing officer will give an oath.
• The assessor’s representative speaks first, then you will present your testimony.
• The hearing officer ensures each party has equal time.
• The hearing officer may ask questions at any time.
• If time allows, rebuttal may be given by each party.
• The hearing must end on time.
• After the hearing, the hearing officer will provide a recommendation to the BOE.
• You will receive a Notice of Decision by email from the BOE by the first week of November.

• Hearings cannot be rescheduled. They will proceed even if you cannot attend or if you miss your hearing. Do not contact the BOE to reschedule.
• If you cannot attend, you may appoint someone to represent you by submitting a Letter of Agency Form to boe@bouldercounty.gov or uploading via the BOE online system.
• If you miss your BOE hearing, you still have the right to appeal to the next level if you disagree with the BOE’s decision.

• Stipulations are agreements made directly between you and the Assessor’s Office.
• The BOE must receive a fully signed stipulation from the Assessor’s Office at least five days before your hearing for your hearing to be cancelled.
• To discuss your appeal or try to reach an agreement, contact the Assessor’s Office at assessor@bouldercounty.gov or 303-441-3530.

• Submitting an administrative denial waives your right to a local BOE hearing but preserves your right to appeal at the next level.
• To request an administrative denial, complete the administrative denial form and email it to boe@bouldercounty.gov, at least 3 business days prior to your hearing.
• Administrative denials may also be requested prior to your hearing being scheduled.
• Administrative denials are approved by the BOE.
• You will receive a Notice of Decision by the first week of November.

Withdrawing 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 officers’ recommendations by or on Nov. 1.
• A Notice of Decision will be emailed within 5 business days after the BOE issues their decision.
• 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 3 options to appeal the BOE’s decision.
• All appeals must be submitted to one of the appeal options by Dec. 1.
  • Colorado Department of Local Affairs
    Board of Assessment Appeals
    1570 Grant Street, Suite 4040
    Denver, Colorado 80203
    303-864-7710
  • Boulder County District Court
    1777 6th St.
    Boulder, CO 80302
    303-441-3750
  • Binding Arbitration
    Submit arbitration petition to boe@bouldercounty.gov

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
• Administrative Denial Form
• Arbitration Form