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How do I appeal my property tax assessment in Colorado?

Federal & State Law Editorial TeamLast reviewed: 2026-05-17

Colorado property tax appeals are governed by C.R.S. Title 39, Article 8.

1. Reappraisal Cycle & Assessment Rate

Counties reappraise every 2 years (odd-numbered years). The Gallagher Amendment was repealed in 2020; assessment rates are now set by statute. For tax year 2025, the residential rate is approximately 6.7% and commercial 27.9% (subject to legislative adjustment under SB 22-238 and SB 24-233).

2. Notice of Valuation (NOV)

The NOV is mailed by May 1 each year (C.R.S. § 39-5-121).

3. Protest to Assessor

File a written protest with the assessor by:

  • June 8 for real property (§ 39-5-122(1)).
  • June 30 for personal property.

    • Counties may extend by formal "alternate protest procedure" to allow filings through September 15. Assessor must respond by the last regular working day in June.

    4. County Board of Equalization (CBOE)

    Appeal the assessor's denial to the CBOE by July 15 (§ 39-8-106). Hearings are held through August 5. The CBOE may sustain, adjust, or reverse the assessor.

    5. Three Choices After CBOE

    Within 30 days of the CBOE decision, choose:

  • Board of Assessment Appeals (BAA) — statewide administrative board, de novo (§ 39-8-108).
  • District court — de novo trial.
  • Binding arbitration — for residential/agricultural under approximately $1 million.

    • 6. Court of Appeals

    BAA and district court decisions are appealable to the Colorado Court of Appeals on the record.

    7. Senior & Veteran Exemption

    50% exemption on the first $200,000 of actual value for seniors 65+ who have lived in the home 10+ years (Colo. Const. art. X § 3.5); same for 100% disabled veterans.

    This is legal information, not legal advice.

    When to Talk to a Lawyer
    • High-value commercial property BAA or district court appeal
    • Complex valuation methodology dispute after Gallagher repeal
    • Court of Appeals review after BAA ruling
    Related Statutes & Laws
    • Colo. Rev. Stat. § 39-5-122
    • Colo. Rev. Stat. § 39-8-106
    • Colo. Rev. Stat. § 39-8-108
    • Colo. Rev. Stat. § 39-3-203 (Senior Exemption)
    • Colo. Const. art. X § 3.5

    This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.