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Assessor - Real Property Protests

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1. How and when is my property valued?

For tax years 2023 and 2024, Colorado County Assessors are required by law to reappraise all real property to reflect a June 30, 2022 level of value. That level of value represents a ‘snapshot’ of property values during an 18 month period from January 1, 2021, through June 30, 2022.

2. How do I find out the value and classification of my property?

By May 1, the County Assessor will mail a Notice of Valuation to all property owners. In intervening years (even-numbered years, i.e. 2022, 2024, etc.), that valuation appears on the Tax Bill sent to you by the Treasurer's Office.

3. What is a Notice of Valuation?

Your Notice of Valuation is a document you receive in May of every odd year (2021, 2023, 2025, etc) giving you the current value and classification of your real property as determined during the Valuation Period. The Notice of Valuation also indicates the valuation and classification of your property during the last valuation period.

4. What is the current Valuation Period?

The current Valuation Period is January 1, 2021 through June 30, 2022.

5. If I disagree with the value or classification of my real property, what remedies do I have to change it?

From May 1 through June 8, owners of real property may protest the value or the classification established by the Assessor. This protest period provides an opportunity for taxpayers to inform the Assessor of errors in classification, property description, or other discrepancies that may result in a reduction in value or a change in classification.

6. Protests by Mail or by Fax

If you choose to mail a written protest, you may complete the protest form, and mail it to the Assessor at PO Box 506, Telluride, CO, 81435 or FAX it to 970-369-1007. To preserve your right to protest, your mailed real property protest must be postmarked no later than June 8. Faxes must be delivered by 5:00 PM Mountain DST, June 8, and must be verified as received.

Protest Form

7. Protests in Person

If you choose to present oral or written objections to the Assessor in person, you may elect to complete a protest form and deliver it to the Assessor at 333 W Colorado Ave, 2nd Floor, Telluride, CO. For your convenience, you may make an appointment to speak to an appraiser; however, please call ahead for an appointment at 970-728-3174. To preserve your right to protest, you must appear in the County Assessor’s Office on or before June 8. Please note - after June 8, your right to protest is lost.

8. How do I learn the results of my protest?

The Assessor must make a decision on your protest and mail you a Notice of Determination by the last regular working day in June. If you are satisfied with the Assessor’s determination, the tax bill you receive the next January will be based on the value and classification reflected on the Notice of Determination.

9. If I disagree with the Assessor’s decision, how do I appeal it?

If you are not satisfied with the Assessor’s determination, or if you do not receive a Notice of Determination from the Assessor, you must file a written appeal with the County Board of Equalization (P. O. Box 1170, Telluride, Colorado 81435) on or before July 15. The County Board of Equalization will notify you by mail of the hearing date, time and place where you may present evidence to substantiate your case. Note: To preserve your appeal rights, you may be required to prove you have filed a timely appeal; therefore, we recommend all correspondence be mailed with proof of mailing.

10. What kind of ‘evidence’ do I need to present to the County Board of Equalization?

Evidence includes documentation such as the sales prices of properties similar to yours that sold during the Valuation Period; or between January 1, 2021 and June 30, 2022.

11. How do I learn the results of my appeal to the County Board of Equalization?

The County Board of Equalization will conclude hearings and render decisions by the close of business on August 5th. The County Board must mail you a decision within five business days of the date of its decision. If you are satisfied with the County Board’s decision, the tax bill you receive next January will be based on the valuation and classification reflected in the County Board’s decision.

12. If I disagree with the County Board of Equalization’s decision, how do I appeal it?

If you disagree with the decision of the County Board of Equalization, you may file an appeal with the State Board of Assessment Appeals or the District Court, or you may request a binding arbitration hearing. Your appeal of the County Board of Equalization must be made within 30 days of the date of the County Board’s decision.

13. What if I forget to protest my valuation and I remember a year or so later; is there anything I can do?

If for some reason you did not protest your valuation by the deadlines detailed above, and you want to contest the valuation of your property, you may be eligible to file an abatement petition.

Abatement petitions may be filed within two years of the date the taxes were levied (January 1st of each year), provided that:

1. The property valuation was not appealed previously for that specific tax year and an Assessor’s Notice of Determination issued; or
2. If it was appealed, the abatement petition is not based on overvaluation by the Assessor’s Office; and
3. The person filing for abatement was the owner of record during that year.

Note: The abatement process is independent of all other forms of appeal and is reviewed on the merits of information provided with the filing of the abatement petition. The taxpayer is to attach any supporting documentation to the abatement petition

14. What is the deadline for an Abatement Petition?

Abatements must be filed within two years after January 1 of the year following the year in which the taxes were levied. For example, a taxpayer has until the first working day in January of 2025 to file an abatement petition for tax year 2022.

15. Where do I get an Abatement Petition?

The taxpayer may download a one year or a two year abatement petition form and instructions from the State of Colorado at: Colorado Property Taxation Forms

16. How long does the Abatement process take?

By law, the abatement review process must be completed by the Assessor within six months.

17. Why does the Abatement process take so long?

The Assessor’s Office reviews the petition and any supporting documentation and makes a recommendation to the taxpayer.

If the Assessor’s recommendation is accepted by the taxpayer, and if the amount to be refunded is less than $10,000, then the abatement is sent to the Treasurer’s Office for the refund to be processed.

If the Assessor’s recommendation is accepted by the taxpayer and if the amount to be refunded is more than $10,000, then the abatement must be approved by the Board of County Commissioners and it must also be approved by the Colorado Property Tax Administrator.

18. What happens if the Assessor denies the Abatement Petition or if the taxpayer does not agree to the Assessor’s recommendation?

If the petition is recommended for denial by the Assessor, it is forwarded to the Board of County Commissioners. Hearings are scheduled before the BOCC to allow the taxpayer an opportunity to present information in support of the abatement petition. The BOCC schedules a hearing and sends notice of hearing with at least seven days prior notice to the taxpayer. Depending on the complexity of the issue(s), a hearing officer may substitute for the BOCC. After the hearing the BOCC will notify the taxpayer of the BOCC’s decision.

19. What kind of information needs to be submitted to a BOCC Abatement Petition Hearing by the Petitioner?

The BOCC needs sufficient information to make a reasonable decision on abatement petitions. All information submitted by the taxpayer with the abatement petition shall be transmitted by the Assessor’s Office to the BOCC.

20. What kind of information does the Assessor’s Office have to submit to a BOCC Abatement Petition?

A summary appraisal report for the subject property is expected from the Assessor’s Office to support a recommendation of denial of abatement by the Assessor.