Board of Assessment Appeals (BAA)


The Board of Assessment Appeals (BAA) hears appeals filed by real and personal property owners regarding the valuation placed on their property. The County Assessor is responsible for valuing all property in the county except for exempt property and state assessed properties. Taxpayers may appeal the assigned value to the Assessor and the County Board of Equalization (valuation appeal) or to the Board of County Commissioners (abatement).

State assessed properties and exemptions are appealed to the property tax administrator. These cases may then be appealed to the BAA. Appeals also can be filed when a County Board of Commissioners or a County Board of Equalization has failed to make a timely decision on a matter properly presented.

The three-member Board is appointed by the Governor and confirmed by the State Senate. By statute, the Governor may appoint up to six additional members to one-year terms. At this time, there are eight members of the Board to allow cases to be heard on a timely basis.

Taxpayers and counties now have an option to request a pre-hearing conference. A pre-hearing conference provides an opportunity for the parties to meet with the Board’s staff in advance of a hearing in order to clarify the issues for the hearing and to make agreements that will simplify the hearing.  Please contact us if you would like to request a pre-hearing conference.





Contact Information:

Board of Assessment Appeals

1313 Sherman St., Room 315

Denver, CO 80203

Phone: 303-864-7710  |  Fax: 303-864-7719  |  TDD/TTY: 303-864-7758