Colorado Board of Assessment Appeals
The Board of Assessment Appeals (BAA) hears appeals filed by real and personal property owners regarding the valuation placed on their property. The County Assessor is responsible for valuing all property in the county except for exempt property and state assessed properties. Taxpayers may appeal the assigned value to the Assessor and the County Board of Equalization (valuation appeal) or to the Board of County Commissioners (abatement).
State assessed properties and exemptions are appealed to the property tax administrator. These cases may then be appealed to the BAA. Appeals also can be filed when a County Board of Commissioners or a County Board of Equalization has failed to make a timely decision on a matter properly presented.
Appeals must be made in writing to the Board within 30 days from the date of the decision that is being appealed. Click on the following links for current form and rules. After the appeal is docketed, a receipt of appeal is sent to the Petitioner. A notice of hearing is mailed to all parties at least 30 days prior to the scheduled hearing. The Board's decision is transmitted in a written order and mailed to all parties. Board decisions are also posted on the Board's website. If either party does not agree with the Board's decision, it can be appealed to the Court of Appeals.
The three-member Board is appointed by the Governor and confirmed by the State Senate. By statute, the Governor may appoint up to six additional members to one-year terms. At this time, there are eight members of the Board to allow cases to be heard on a timely basis.