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 appraisal data used to establish the value is from the 24-month period ending June 30 of the year prior to the reappraisal year.
Mill Levies may vary in different tax areas. We review appeals for the valuation of the property only, not the amount of taxes you pay.
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.
For commercial property that is rent-producing real property; under § 39-5-122(2.5), C.R.S., please include the following with your appeal:
(A) Actual annual rental income for two full years including the base year for the relevant property tax year;
(B) Tenant reimbursements for two full years including the base year for the relevant property tax year;
(C) Itemized expenses for two full years including the base year for the relevant property tax year; and
(D) Rent roll data as of the valuation date, including the name of any tenants, the address, unit, or suite number of the subject property, lease start and end dates, option terms, base rent, square footage leased, and vacant space for two years including the year of the valuation date and the prior year.
Letter of Authorization Requirement
The owner is the only person recognized by law to have "standing" to file an appeal. Appeals filed by individuals other than the owner or authorized agent may be denied for lack of standing. A notarized letter of agency (written letter of authorization) is required from persons or agencies who are not the owner of record but are filing an appeal on behalf of the property owner.
If the Notarized Letter of Authorization isn’t filed with the initial appeal, then the appeal will not be accepted at the Assessor Level, and you will have to wait until the following year to file an abatement.
Notices of Value
Colorado state statutes require county assessors to revalue all Real Property every two years, on the odd number year.
If you would like to review your Notice of Value (NOV) or appeal your property value (only during the month of May), please click here.
Notice of Determinations
If you agree with the Assessor’s Decision, then no further action is required. If you disagree with the decision you then have 30 days to mail a copy of the completed form you received in the mail to:
|Board of Assessment of Appeals||or||District Court|
|1313 Sherman Street, Room 315||1100 Judicial Center Drive|
|Denver, CO 80203||Brighton, CO 80601|