Appeals & Protests

What is the difference between an Appeal and a Protest?

      • An Appeal is a formal disagreement with the Assessor’s final determination of
      the valuation or classification of your property after you have protested.
      This appeal is made to the County Board of Equalization.

     • A Protest is a formal disagreement with the Assessor’s valuation or classification
      of your property.

How do I protest the Assessor’s valuation of my property?
    You may protest your value only from May 1 to June 1 of any year. If June 1 falls on
    a weekend, the deadline is the following Monday. Do NOT miss the deadline or you
    will not be able to protest after June 1.

    You have three (3) options for protesting:
    • Complete the protest form on the back of your Notice of Value (NOV). Please be
       sure to complete the information and SIGN the form or your protest cannot be
       logged.
 
    • Log on to the ONLINE PROTEST FORM. You will need the PIN number found on
      your Notice of Value (NOV), in the upper right hand corner under the Assessor’s
      website address.
      This form is only available during May 1 to June 1 of odd-numbered years.

    • You may call our office at 719.689.2941 and make an appointment to meet with
       an appraiser and protest in person.
   
    If you cannot locate your Notice of Value (NOV), you may use the generic form
    NOTICE OF VALUE PROTEST FORM.    

What do I need to prove that the valuation or classification is incorrect?

    You will need to prove that there is an appropriate basis for an alternate valuation
    or classification of your property. Please note the following:
        • Previous valuations are not presumed to be correct.
        • Proof must be by a “preponderance of evidence”.
     
    • Show FACTS, such as:
        • Assessor failed to consider elements of applicable approaches to appraisal
        • Assessor failed to properly consider a factor relevant to valuation
        • Assessor failed to take into account relevant differences in the physical
          characteristics of comparable properties

What if the Assessor denies my protest?

    If the Assessor denies your request for revaluation, you may appeal to the County
    Board of Equalization (CBOE). If you request a hearing, you may:

        • Request all available data from the Assessor that was used to support the
          valuation. It must be provided to you no less than two (2) days before the
          hearing date.

        • Be present at the CBOE hearing and provide evidence about the protested
           valuation or designate a representative to represent you.

What if the Board of Equalization denies my protest?

    If the CBOE denies the taxpayer’s request, the taxpayer may request binding
    arbitration, appeal to the State BAA (Board of Assessment Appeals) or to
    District Court. Click here for more information about District Court

What is the Board of Assessment Appeals and what does it do?
  
    The Board of Assessment Appeals (BAA) hears appeals filed by real and personal
    property owners about their assigned property values after the CBOE has rendered
    a decision on the appeal of the Assessor’s valuation. If you disagree with the
    CBOE’s decision, you may appeal to the BAA within 30 days from the date of the
    CBOE decision. For rules and the current appeal form, click here.

    If you do not agree with the decision of the BAA, you may appeal to the Court of
    Appeals.

Suggestions for Protesting Your Value:

    To assist you in protesting your value, please do the following:

    • Review all of the characteristics shown for your property online or on your
      Notice of Value. Note any characteristics that are not correct.
    • Review the comparable sales data used to value your property. There are two
      ways to access the data:

        1) At the top of this web page is a banner with a link to "Online Services".
            Click on the "Property Records Database Search". Select an option for
            searching your property (name, address, legal, etc.). Bring up your property
            record and click on the link under your property's legal description for the
            comparable sales.

        2) If you do not have computer access or, if you have difficulty in accessing this
            information, request the comparable sales used to value your property.

    • Use the Comparable Property Analysis spreadsheet Tool (download)
       (Note: This is a Microsoft Excel © spreadsheet)

        • Select properties similar to yours, including size and property characteristics

        • VERY IMPORTANT - Select properties that sold within the appropriate
            time frame

        • Drive by each one, photograph it, and make notes about its similarities and
           differences

        • Complete the spreadsheet by overwriting fields shown in red.
           Be sure to add the comparables in lines 1 through 6 using the same fields).
           Note: if you put your cursor over any field with a small red triangle in the upper
           right corner, you will see helpful hints

    • Make an appointment with the appraiser who is handling your area and bring all of
      your information with you, including:
        (1) any appraisals done within the time frame,
        (2) any market analysis provided by a real estate broker, and
        (3) any other information that will help the appraiser

What if I decide not to appeal after I have completed the paperwork?

    Please complete the Withdrawal Form and fax, scan & email, mail or personally
    deliver the signed form. ( Click here for Contact Info )


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