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Process/Action | Annual Appeal Deadlines |
| Assessor provides real property Notices of Valuation. Appeals for real property valuation begin. | Not later than May 1 May 1 through June 8 |
| Deadline for filing real property valuation appeals to Assessor. Appeals postmarked after June 8 can not be accepted. | Not later than June 8* |
| Assessor mails personal property Notices of Valuation. | Not later than June 15 |
| Appeals for business personal property valuation begin. Deadline for filing business personal property valuation appeals to Assessor. | Beginning June 15 Not later than June 30 |
| Assessor mails Notice of Determination on real property appeals. Assessor mails Notice of Determination on personal property appeals. | On or before August 15 On or before August 15 |
| Taxpayer files a written real or personal property valuation appeal to County Board of Equalization (CBOE). | On or before September 15 |
| CBOE concludes hearings on property valuation appeals. | Not later than November 1 |
| CBOE mails decisions on real and personal property appeals. | Within 5 days of rendering decision |
| Appeals from CBOE decisions must be filed with BAA, district court or BOCC for binding arbitration. | Not later than 30 days after CBOE decision |
*If the date for filing any document falls upon a Saturday, Sunday, or legal holiday, it shall be deemed timely filed if postmarked or delivered on the next business day. 39-1-120(3), C.R.S.
