Appeals Calendar

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.