The Abatement Process
The abatement process is used to correct taxes billed by the County and is required to change tax amounts after the tax warrant is delivered to the Treasurer. It enables taxpayers to object to the property taxes that have been levied erroneously or illegally due to erroneous valuation, irregularity in levying, clerical error, or overvaluation.
Abatements and refunds are limited by law to two years. During the calendar year 2020, a request for refund can be made for tax years 2018 and 2019. Section 39-10-114(1)(a)(I)(D) C.R.S. states that if an appeal was filed for the year in question, no abatement or refund of taxes shall be made on grounds of overvaluation. However, clerical errors and illegalities are corrected whether or not a protest was filed. All petitions must be filed no later than the first working day of the January following the two-year deadline. For instance, the first working day in January 2021 would be the deadline for filing a 2019 petition.
The owner is the only person recognized by law to have "standing" to file a protest. Protests filed by individuals other than the owner or authorized agent may be denied for lack of standing. A letter of authorization is required from persons who are not the owner of record but are filing a protest on behalf of the property owner.
Property is valued based on its physical characteristics in place on January 1 of the valuation year in question. With the market approach to value, the actual value is determined by an analysis of comparable properties that sold within a specified time period. For 2017/2018, the time period is July 1, 2014, through June 30, 2016. For 2019/2020, the time period is July 1, 2016, through June 30, 2018. Sales information or economic conditions outside this time period cannot be considered by the County Assessor or the Board of County Commissioners.
Complete Section 1 and submit the signed petition to the county assessor's office. The assessor's office will review the abatement petition and recommend approval, partial approval, or denial. A hearing is then scheduled before the Board of County Commissioners where the petitioner will have the opportunity to present information to support the request for abatement or refund. Notification of the date and time of the hearing will be sent by a certified mailing. The County must act on abatements within six months of filing.
After the hearing, the commissioners will notify the petitioner of their decision. If the petitioner is not satisfied with the commissioner's decision, the decision may be appealed to the State Board of Assessment Appeals. For additional information, call the Board of Assessment of Appeals at (303) 864-7710.
Please take time to review your property characteristics using our online property record search.
Abatement Form (PDF) - Please print and return both sides
Questionnaire (PDF) - Please print and return with abatement