The abatement process enables taxpayers to contest the property taxes billed by the county, and is an official reduction of an assessed valuation after the initial assessment. A property owner or their agent may file an abatement petition with the Boulder County Assessor to officially request an abatement of taxes due, or a refund of taxes paid. The deadline to petition for abatement is the first working day of January within two years of the date the taxes were levied — which is Jan. 1 of each year. For example, a taxpayer would have until the first working day in January 2021 to file an abatement petition for assessment tax year 2018.
Abatement petitions may be filed if:
- The property valuation was not appealed previously for that specific tax year, or if it was appealed, the abatement petition is not based on overvaluation by the Assessor’s Office.
- The person filing for abatement was the owner of record during that time period.
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.
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).