About the BOE
The BOE’s mission is to assure just and equalized property tax assessments and to ensure taxpayers have full access to the appeal system. The Boulder County Board of Commissioners sits as the Board of Equalization. Statutory time limits of the appeal period do not permit the Commissioners to attend hearings. They appoint highly qualified hearing officers to preside at the hearings and to make recommendations to the BOE.
Who can appeal to the BOE?
Property owners may appeal the Assessor’s office Notice of Determination concerning the value of their property for the current year to the BOE. The BOE determines the value of property in Boulder County, when there is a question or dispute that is not resolved with an appeal at the Assessor level, by holding hearings during September and October, all such hearings shall be concluded and decisions rendered thereon by November 1st.
- A property owner must have appealed at the Assessor level and received a Notice of Determination in order to proceed with an appeal to the BOE.
- The Assessor’s office will mail Notices of Determination (NOD) in mid August. A property owner may appeal to the BOE as soon as they receive their NOD through the deadline of September 15th.*
The BOE is not affiliated with the Assessor’s Office. Please contact the Assessor’s office at (303) 441-3530, or email firstname.lastname@example.org, for questions regarding your Notice of Determination or the valuation of your property.
Mail Petition to: (via Certified Mail)
Board of Equalization
P.O. Box 471
Boulder CO 80306
**Envelope must be clearly postmarked on or before September 15, 2023**
Hand Deliver Petition to:
Boulder County Offices FRONT DESK (downtown Boulder)
1325 Pearl Street, 1st Floor, Boulder
c/o Board of Equalization
**Appeal must be in its own envelope and received by front desk staff on or before September 15th.**
When will I receive notice of my hearing?
Notices of Hearing are sent via U.S. Mail. If you include your email address on your petition, the notice will be emailed to you. Due to the short window of time allowed for BOE hearings by legislation, there may be little notice prior to a hearing date, and the BOE cannot reschedule hearings. If your hearing has been scheduled, you can use the BOE Hearing Schedule search at right. Your account will not show up if your hearing has not been scheduled.
What if I cannot attend my hearing?
If you are unable to attend the hearing, the hearing will be held in your absence and your evidence will be considered in the Hearing Officer’s recommendation. Please submit any evidence for consideration at least three (3) business days prior to your scheduled hearing. YOUR HEARING CANNOT BE RESCHEDULED OR POSTPONED.
When will I receive the decision of the BOE?
The BOE will send Petitioners written notice of its decision in early November. The letter will include information on further appeals processes. Visit the Appeals Process page for information on other steps in the appeal process.
For questions about the valuation of your property, visit the Assessor’s Office.