Assessor Level Real Property Appeals
Appeals for real property value or its classification are held May 1st thru June 1st. During this time you may appeal your value by mail, email, fax, or in person. (Should these dates fall on Saturday, Sunday, or legal holiday, it shall be deemed to have been timely filed on the next business day.)
Real property is reappraised by the Assessor’s Office every odd-numbered year. The value determined by the Assessor for the year of reappraisal is generally used for the intervening year also. The actual value of real property is based on its value as of the appraisal date, which is June 30 of the year prior to the reappraisal year.
The value of residential property is based on the market approach to value. Generally, the value of all other property is based on consideration of the market, cost, and income approaches to value.
The appraisal data used to establish the value is from the 24-month period ending June 30 of the year prior to the reappraisal year. If you purchased your property, or if you had an appraisal done after June 30 of the year prior to the reappraisal year, we cannot consider it in our review for the reappraisal year. We review appeals for the valuation of the property only, not the amount of taxes you pay.
Notice of Determinations
Notice of Determinations were mailed as of August 15, 2019.
|Board of Assessment of Appeals||or||District Court|
|1313 Sherman Street, Room 315||1100 Judicial Center Drive|
|Denver, CO 80203||Brighton, CO 80601|
We do not accept Petition for Abatement via email. You must send the original documents by mail or present them in person.
The abatement process is used to correct taxes that 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 within two years of the date the taxes were levied (January 1st), 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 that year(s)
A taxpayer has until the first working day of the January, following the two year deadline, to file the petition.
The Assessor’s Office will review the submitted abatement petition and will recommend approval or denial to the Commissioners. The Commissioners may authorize the Assessor to approve petitions for abatement or refund for $10,000 or less in taxes, per schedule, per year, provided the petitioner and the assessor mutually agree to an adjustment.
This appeal process is similar to a protest filed during May, but can take many months to complete.
You may also contact the Assessor's Office for more information or questions concerning the abatement procedure at 720.523.6038.