Step 2: Appeal before the County Board of Equalization

The next step in the appellate process is to appeal the County Assessor's decision to the County Board of Equalization.

Procedure: Contact the Board of Equalization in your County to find out what the process is for filing an appeal.
The structure of the Board:
- The board is a county government organization and should have an office in your county.
- Many times the County Commissioners will also sit as the Board of Equalization.
Hearing: At the hearing, you will be able to present the facts of the case through documents and the testimony of witnesses.
Further Appeal: After the County Board of Equalization reaches its decision, you will have a choice as to the next step of the appeal.
- You may either ask for a judicial review and a new hearing with a Judge by filing with the District Court in that county. OR,
- You may ask for an agency level review and new hearing with the Board of Assessment Appeals in Denver.