Abatement Process
The abatement process enables taxpayers to contest property taxes that they believe have been levied erroneously or illegally due to erroneous valuation for assessment, irregularity in levying, clerical error, or overvaluation, § 39-10-114(1)(a)(I)(A), C.R.S.
Abatement petitions may be filed by property owners or their agents within two years of the date the taxes were levied (January 1), 39-10-114(1)(a)(I)(A) C.R.S. provided that:
- The property valuation had not been previously protested.
- The person filing for abatement was the owner of record for the year(s) being abated
The deadline to petition for abatement is the first working day of January within two years of the date the taxes were levied (January 1). For example, a taxpayer would have until the first working day in January 2024 to file an abatement petition for assessment back to 2021. On the second working day of January 2024, forward, we can only accept two years prior to the current year, 2023 & 2022.
Abatement forms
- File an abatement online
- One year and two year downloadable forms
- Forms may also be requested by calling the Assessor’s Office by calling 303-441-3530.
Timeline
The abatement review process can take up to six months to complete. The Assessor’s Office will review the petition and any supporting documentation and make a recommendation for approval, partial approval, or denial. If a petition is recommended for denial, the petitioner will receive a notice of hearing where both the Assessor and petitioner will present their cases. The hearing officer will make a recommendation to the Board of County Commissioners (BOCC), and the petitioner will receive the BOCC’s decision.
Resolution
If the petition is granted and taxes have been paid, a refund is issued by the County Treasurer.
If taxes have not been paid, a corrected tax notice is sent out by the Treasurer. If the tax dollar amount to be abated is $10,000 or more, the abatement must be approved by the Colorado Property Tax Administrator
Appealing the Decision
Petitioners who are not satisfied with the BOCC’s decision, may appeal to the Colorado Board of Assessment Appeals (BAA).
