Property Tax Appeal

About Property Tax Appeals

When you start a property tax assessment appeal, you are asking the court to look at the amount of taxes that were assessed on your property.

For more information about property tax assessment appeals, review §39-8-106 C.R.S. through §39-8-108 C.R.S. (Colorado Revised Statutes). The statutes are Colorado laws.

You may also want to review the instructions and forms for Board of Assessment Appeals on the Department of Local Affairs website.

How to Start a Property Tax Appeal

Note: Before you pursue other appeal options, you must first have filed a protest with the County Assessor, then filed an appeal with the County Board of Equalization, and received a decision from the County Board of Equalization.

Whether you decide to appeal with the court or use another option, your appeal must be started no later than 30 days after the date the decision of the County Board of Equalization was mailed to you.

Other Options

Once the County Board of Equalization has mailed their decision to you about your property tax assessment appeal, you have other options besides filing a court case:

1. You may file an appeal with the Board of Assessment Appeals. Contact the Board of Assessment Appeals for instructions, forms, and any fees. This is a state government board that is a part of the Colorado Department of Local Affairs.
2. Arbitration, which is a process for settling the disagreement about the property tax assessment between you and the county through a person that you and the county agree to, called an arbitrator. You must notify the Board of Equalization in your county that you want to pursue arbitration.
   • Contact the Assessor in your county for additional information.
   • Note: The arbitrator's decision is final and ends your right to further appeal your current property tax assessment.

Filing an Appeal with the Court

Note: Before a case can be filed in the district court, you must have first filed a protest with the County Assessor, then filed an appeal with the County Board of Equalization, and received a decision from the County Board of Equalization.

If you decide to file an appeal with the court, you will file the appeal in the district court in the county where you live.

Contact the Assessor in your county for information about filing a protest. Voters elect an Assessor in each county within the State of Colorado. The Assessor should have an office in your county.

The Assessor looks at property located in the county--real estate, such as homes or business buildings, and business personal property, such as equipment--to determine the value. Taxes are then assessed on the value of the property.

Contact the Board of Equalization in your county to find out what the process is for filing an appeal with the County Board of Equalization. The board is a county government organization and should have an office in your county.

Forms and Paperwork Required

Download and fill out the Property Tax Appeal forms using the forms link above. For more detailed instructions, consult JDF 603 Instructions to Complete District Court Civil (CV) Case Cover Sheet.

Paperwork Tips

Tips for completing JDF 606 Petition to Appeal Property Valuation Assessment Pursuant to § 39-8-108:

• You are the Petitioner. The Assessor's Office in your county, as well as the Board of Equalization in your county, are both the Respondents.
• Follow the prompts to fill in the blanks on the Petition form.
• You will get a case number when you give the paperwork to the court.
• Make copies of any paperwork that you received from the County Assessor and County Board of Equalization, such as the assessment and decision from the board.  You may want to attach these to your petition as exhibits.

Tips for completing JDF 600 District Civil Summons:

• You are the Petitioner. The Assessor's Office in your county, as well as the Board of Equalization in your county, are both the Defendants.
• Fill in the name of the Defendants.
• You will get a case number when you give the paperwork to the court.
• The court will fill in the remainder of the summons when you turn in your paperwork.

Tips for completing JDF 601 District Civil Case Cover Sheet:

• You are the Petitioner. The Assessor's Office in your county, as well as the Board of Equalization in your county, are both the Defendants/Respondents.
• Follow the prompts to fill in the blanks on the Cover Sheet form.

How to Submit Paperwork to the Court

1. Decide where (which courthouse) to deliver your paperwork. Your appeal case belongs in the district court in the county where you live. Use the courts locator to find the correct district court.
2. Give the district court the completed forms.
3. Pay the filing fee. If you do not think you can afford the filing fee, fill out form JDF 205 Motion to File Without Payment and Supporting Financial Affidavit and JDF 206 Finding and Order Concerning Payment of Fees to request a waiver of the filing fee, or visit our File Without Payment section for complete information.
4. The court clerk may ask you to set a date for your court hearing.
5. Arrange to serve the County Assessor and County Board of Equalization with the property tax assessment appeal paperwork.
6. The County Assessor and County Board of Equalization may give you an answer or response. Do not ignore the paperwork. The paperwork will tell you how the Assessor and the County Board of Equalization are responding to your appeal.

How to Serve the County Assessor and County Board of Equalization with the Property Tax Assessment Appeal Paperwork

See Self-Help Service of Process for additional information on how to arrange to serve the County Assessor and County Board of Equalization. You cannot serve the paperwork yourself.

1. Provide the person serving the paperwork with the JDF 98 Affidavit of Service form and two copies each of the Summons, Petition, and Cover Sheet forms for the county assessor and two copies each of the Summons, Petition, and Cover Sheet forms for the County Board of Equalization. All exhibits should be attached to the Petition.
2. The process server will return the original Summons to you with the Affidavit of Service completed. Give the Affidavit to the court on or before the date of your hearing.
3. Service must be made on the County Assessor and the County Board of Equalization at least 14 days before the court hearing date.

After Paperwork Is Filed

On Your Court Date

Be on time or early for your court hearing.

Have all of your information, completed paperwork, exhibits, and any other evidence with you. Evidence can include information about property values in your neighborhood, past valuations, etc. Organize and label each piece of evidence as exhibits that you can share with the judge.

Label your exhibits with numbers, starting with 1.

Make copies of your exhibits for the County Assessor, the County Board of Equalization, and the judge. You will have to pay for any copies that the courthouse staff makes for you.

Turn off your cell phone and respect everyone in the courtroom. Refer to the judge as "Your Honor" or "Judge".

During the Hearing

You will tell the judge why you are appealing the property tax assessment.

The County Assessor and the County Board of Equalization will tell the judge why the property tax assessment is correct.

Focus on the facts. Present any exhibits to the judge and call witnesses to provide important information about your case.

Ask your witnesses questions so that they can testify (speak to the court).

The County Assessor and the County Board of Equalization will probably have an attorney. The attorney may object to or ask the judge to ignore exhibits and witnesses that you try to bring up in your case.

After the Hearing

The judge will make a decision about your property tax assessment appeal and create a written ruling or order. This may happen at your hearing or directly after. You will receive a copy of the written ruling or order.