Board of Equalization
THE BOE IS NOT AFFILIATED WITH THE ASSESSOR’S OFFICE. For questions about the valuation of your property, please contact the Assessor’s Office at 720.523.6038 or visit their webpage.
Responsibilities
In Adams County, the Board of County Commissioners sits as the Board of Equalization (BOE). The mission of the BOE is to assure just and equalized property tax assessments.
The legislature requires that all property in the state of Colorado be revalued by county assessors in every odd-numbered year. Actual value is determined after careful analysis of data derived from the marketplace.
Property owners who disagree with the Assessor’s decision on their Notice of Determination can appeal that decision to the Adams County BOE.
Contact
Christina Pozuelos
Board of Equalization Coordinator
Ph: 720.523.6105
Email: cboe@adamscountyco.gov
Hours:
Monday – Friday
8 a.m. – 4:30 p.m.
(Excluding county holidays)
The deadline to file a petition to the BOE is September 15
ALL HEARINGS WILL BE HELD REMOTELY, VIA TELEPHONE HEARING.
YOUR BOE HEARING CANNOT BE RESCHEDULED. If you have missed your hearing, or cannot attend your hearing, your hearing will not be rescheduled.
Statute allows only a short window of time in which all BOE hearings must be held and the entire BOE process completed. The BOE receives a large volume of appeals every year and to ensure every appeal is handled with the most efficiency and equality possible, the BOE cannot accommodate changes in scheduling.
For more information related to BOE appeals and the BOE process, please click on the tabs below. You may also review the BOE FAQs and the BOE & Abatement Rules and Procedures.
When filing a BOE appeal, any evidence previously submitted to the Assessor’s Office during your initial protest must be resubmitted to the BOE. Along with your signed Notice of Determination, please submit a copy of any and all evidentiary documents that you wish to have considered at your hearing. The information you submit will be given to the hearing officer(s) and will also be provided to the Assessor’s representative assigned to your property.
All petitioners may request data supporting the Assessor’s valuation from the Assessor’s Office. Within three working days of the receipt of your written request, the data supporting the Assessor’s valuation shall be available to you at the Assessor’s Office. For more information or to request this data, contact the Assessor’s Office at 720.523.6038 or assessor@adamscountyco.gov.
Please take notice that the value may be raised for any property that is appealed to the BOE. The Assessor’s representative may request an increase in value at the BOE hearing and may present information supporting that request. If the hearing officer(s) finds in favor of the Assessor’s representative, the protested value may be increased.
Official notices of hearing are sent via U.S. Mail or by email. If you wish to receive your notice of hearing and final decision letter via email, you must write your email address in the space provided at the bottom of your petition. If you select this option, the notice of hearing will be emailed to you as soon as the hearing is scheduled. Due to the high volume of petitions received and the very short window of time allowed for BOE hearings by legislation, there may be little notice prior to a hearing date. THE BOE COORDINATOR CANNOT RESCHEDULE YOUR HEARING.
The hearings are held over the phone. You will be provided with a conference call number to call into the hearing. The Assessor’s representative will present his/her case, and then you will present your case. The hearing officer may ask questions. Rebuttal may be given or questions asked by each party, as time allows. The hearing officer ensures each party has equal time.
IF YOU CANNOT ATTEND YOUR HEARING, IT CANNOT BE RESCHEDULED.
- If you cannot attend your scheduled hearing by telephone conference, you have the option of designating someone to represent you at the hearing by submitting a Letter of Agency Form to the BOE. For information on submitting a Letter of Agency to the BOE, please see the information under the Filing an Appeal tab above. Letters of Agency must be received by the BOE Coordinator at least two days prior to the scheduled BOE hearing date.
- If you cannot attend your scheduled hearing via telephone conference and you will not have a designated representative attend the hearing for you, the hearing will go on in your absence and any evidence you submitted will be reviewed and considered by the hearing officer(s) when making their decision. Any evidence you wish to be emailed to the BOE Coordinator must be received by the BOE Coordinator at least three days prior to the scheduled BOE hearing date. Even if you cannot attend your BOE hearing, you still retain the right to further your appeal should you not agree with the BOE’s decision.
IF YOU HAVE MISSED YOUR HEARING, OR CANNOT ATTEND THE HEARING, IT WILL NOT BE RESCHEDULED. If you missed your scheduled hearing, the hearing was held in your absence. Any evidence you submitted was reviewed and considered by the hearing officer(s) in their decision. You still retain the right to further your appeal should you not agree with the BOE’s decision.
Requests for administrative denials need to be made in writing and received by the BOE Coordinator at least two days prior to the scheduled BOE hearing date. If you would like to request an administrative denial please complete the Administrative Denial Form and email it to cboe@adamscountyco.gov or contact the BOE Coordinator at 720.523.6105.
All requests to withdraw an appeal need to be made in writing. If you would like to withdraw your BOE appeal, please complete the Withdrawal Form email it to cboe@adamscountyco.gov or contact the BOE Coordinator at 720.523.6105. Withdrawals will be accepted up to the date and time of the scheduled BOE hearing.
If you would like to discuss your appeal or if you would like to try to reach an agreement or stipulation on your appeal please contact the Assessor’s Office at 720.523.6038 and ask to speak to the Assessor’s representative assigned to your property. Stipulations will be accepted up to the day before the scheduled BOE hearing.
Once the findings and recommendations of the hearing officers are adopted by the BOE, the BOE Coordinator will send out decision letters within five business days. All decision letters will be sent via U.S. Mail or email in November. Decision letters will not be mailed for accounts that have stipulated or been withdrawn.
Should you wish to appeal the final decision of the BOE, you have three options to do so. All appeals must be submitted to one of the following within 30 days of the mailing date of the BOE’s decision letter:
State Board of Assessment Appeals
1313 Sherman Street, Room 315
Denver, CO 80203
303.864.7710
Adams County District Court – Civil
1100 Judicial Center Drive Brighton, CO 80601
303.659.1161
Binding Arbitration
C/O: Christina Pozuelos, BOE Coordinator
4430 S. Adams County Parkway, Suite C5000B
Brighton, CO 80601
720.523.6105
- Letter of Agency Form
- Administrative Denial Form
- Withdrawal Form
- Binding Arbitration Request Form