Protests of Value
Personal Property Protests of Value
Personal property values can be appealed each year between June 15 and June 30.
Employees of the Assessor's office are available to assist you with any questions you may have.
If you think your value is correct, but your taxes are too high, this is an issue you must take up with the officials who determine budgets for each taxing authority. Taxes cannot be protested through the Assessor's office.
No late appeals of personal property can be considered. Protests outside the June 15 through June 30 time frame may be done through the Abatement Process.
Note: 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 agency (written 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.
You may appeal your property value in several ways:
Note: We cannot accept telephone appeals. All appeals must be in writing or in person.
In person: Any employee in the Assessor's office can accept your written protest. You may speak with your appraiser if they are available. An appointment can be made in advance to guarantee an opportunity to meet with your appraiser. All written protests must be presented no later than 5:00 pm on June 30.
Mail: If you choose to mail your protest, it must be postmarked no later than June 30. If the date for filing a protest falls on a Saturday, Sunday, or legal holiday the protest is deemed to have been timely if postmarked on the next business day. Please fill out the form provided with your Notice of Valuation, attaching additional documentation, if necessary.
E-mail: You can e-mail your protest to the Assessor's Office. E-mails must be time-stamped no later than 5:00 pm on June 30. Your appeal may be in the form of a written appeal or you can download, scan, and attach the form provided with your Notice of Valuation. There is not an electronic online form available at this time.
Fax: A written protest can also be faxed to our office at (303) 679-2441. Faxed protests must be received no later than 5:00 pm on June 30. If you are faxing your protest on June 30, please allow adequate time in the event that others are also faxing their protests at the last minute. We will not accept any protest time-stamped after 5:00 pm on June 30.
Assessor's Determination: The Assessor must make a decision on all Personal Property protests and mail a Notice of Determination (NOD) to you on or before July 10.
Appealing the Assessor's Decision: If you disagree with the Assessor's determination, you may file a written appeal with the County Board of Equalization (CBOE) on or before July 20. The CBOE will hear appeals through August 5. The CBOE must notify you in writing within 5 business days after their decision is made. If you are satisfied with the CBOE decision, the process ends there, if not there are three options:
- Binding Arbitration
- Board of Assessment Appeals (BAA)
- District Court
For further information on appealing the Assessor's decision please refer to the back of your Notice of Determination.
|Not later than June 15||Assessor mails personal property Notices of Valuation|
|June 15 through June 30||Assessor hears protests to personal property valuation|
|Not later than June 30||Taxpayer mails written personal property valuation protest to Assessor. Protests postmarked after July 1 cannot be accepted. Taxpayer faxes, e-mails, or hand delivers written personal property valuation protest to Assessor no later than 5:00 pm|
|Not later than July 10||Assessor mails 2 copies of Notice of Determination on personal property protests|
|Not later than July 20||Taxpayer files a written personal property valuation appeal to County Board of Equalization (CBOE)|
|Not later than August 5||CBOE concludes hearings on property valuation appeals|
|Within 5 days of rendering decision||CBOE mails decisions on real and personal property appeals|
|Not later than 30 days after CBOE decision||Appeals from CBOE decisions must be filed with BAA, district court or Board of County Commissioners for binding arbitration|