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 assessor@bouldercounty.org, for questions regarding your Notice of Determination or the valuation of your property.

Important information for petitioners:

• All BOE hearings will be held remotely via Microsoft Teams video or phone call.
• Hearings are 20 minutes. The Assessor’s representative and the Petitioner will each receive equal time to present their case at the hearing. The Hearing Officer will take into consideration evidence provided to substantiate your valuation.
• Evidence Guidelines: Attach any evidence to your appeal submission which you wish to have considered at your BOE hearing. Examples: comparable sales; estimate of repairs
  • If you have additional evidence which was not submitted with the original appeal, you must email that additional evidence to the BOE no later than three business (3) days before your scheduled hearing. (boe@bouldercounty.org)
  • Consider the time constraint for your hearing. Please choose evidence thoughtfully and which supports your requested value.
  • The BOE is not affiliated with the Assessor’s office. Any evidence you submitted to the Assessor’s Office for appeal will not be provided to the BOE.
  • All documents submitted become part of the record and cannot be returned.
• As a courtesy, the valuation report generated by the Assessor’s office supporting the Assessor’s valuation on your property shall be available to you two (2) days prior to your hearing via a link in the BOE’s Hearing Notification email reminder. You can submit a written request to the Assessor’s office for the report which will be presented at hearing. Contact the Assessor’s office with questions regarding your report.
• If you have been scheduled for a hearing you can Search by Account Number on the right side of this web page and your link to the report will be active two (2) days prior to your hearing.
• State statute allows only a short window of time in which all BOE hearings must be held and the entire BOE process must be completed. Once your hearing is scheduled, it cannot be rescheduled, changed, or postponed. Hearings are held during September and October. We schedule during our normal business hours, Monday through Friday, 8:00 a.m. to 4:30 p.m.

How do I file a BOE appeal?

ONLINE APPEAL:

• File online with the account number and access pin located on the Notice of Determination.
• You may upload evidence supporting your requested value with your online petition. *See guidelines below.
• If you have any problems with the online petition, email boe@bouldercounty.org.
• Filing online offers petitioners the option to schedule the date and time of their hearing. Consider filing early because time slots and dates fill-up quickly. The Appeals Coordinator will schedule the date and time of your hearing if you were unable to schedule yourself.

OR

PAPER APPEAL: (using the appeal form in your NOD)

• Complete all information requested on the PETITION TO THE COUNTY BOARD OF EQUALIZATION form. The petition is part of your NOD from the Assessor’s office. Your petition must be signed.
• Attach any additional evidence to support your petition for appeal. *See guidelines under Important Information section.
  The BOE is not affiliated with the Assessor’s office. Evidence you submitted to the Assessor’s Office for appeal will not be provided to the BOE.
• Attach a signed Letter of Agency, if required. This letter is required if:
  • An agent is submitting the petition on your behalf and will represent you at the hearing, -OR-
  • You do not plan to attend your hearing but will be represented by someone who is not an attorney at law licensed in the State of Colorado.
• Keep a copy of your petition for your records.
• Submit either by USPS certified mail or hand delivery to the downtown Boulder location listed below.
• The Appeals Coordinator will schedule the date and time of your hearing.

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?

BOE official 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.

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.

Petitioners who choose to Waive or Withdraw their appeal, please complete the BOE form and email to: boe@bouldercounty.org.

You can also email the BOE and request a form via DocuSign. These forms must submitted to the BOE for your hearing to be vacated and account updated.