Step 3: (Option 1) - Judicial Review by a District Court

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Judicial Review of a Property Tax Assessment

You have two options to appeal a County Board of Equalization's decision. This page outlines the process to appeal to the District Court in the county where the property is located. If you would rather have an administrative review by the Board of Assessment Appeals in Denver, go back and select "Step 3: Option 2 - Agency Review".

To request a review and new hearing with the District Court follow the steps below:

Step 1 - Start the Case

  • Form 1: Petition to Appeal - JDF 606:
    • This document lets the Court and County know you are appealing.
    • You will need to sign the document in front of a notary, or in front of the clerk if you file in person.
    • You are the Petitioner, the County Assessor and the Board of Equalization are the Respondents.
  • Form 2: Summons - JDF 600:
    • This document lets the County and Board of Equalization know by when they need to respond.
    • You will need a separate summons for each Respondent. 
  • Form 3: Cover Sheet - JDF 601:
    • This document lets the District Court Clerk know which procedural path the case will take. 
    • Check the box with "This case is not governed by C.R.C.P. 16.1 …" and the expedited proceeding box below that. Becuase this is an appeal, the case will be expedited. 
  • File: 
    • File the forms with the District Court in the county where the property is located. View the courthouse finder for address information. 
  • Due:
    • You must start the case with the District Court within 30 days after the Board of Equalization's decision is mailed to you.
    • The date of mailing is usually found on the last page of the order in a "Certificate of Mailing" or "Certificate of Service" section.
    • If you are outside of this time period then your opportunity to appeal to the District Court has ended.  
  • Pay: 
    • Pay the $224 filing fee with your first filing in the District Court. 
    • If you are below 125% of the poverty line, then you may have the fees waived. Fill out the Motion to Waive Fees - JDF 205 and Proposed Order - JDF 206 and submit these forms with your first filing. 

Step 2 - Schedule the Hearing

  • A hearing may be scheduled when you file, or you may have to contact the District Court to set the hearing date. 
  • Form: Once the hearing date is set, complete and file a Notice of Hearing.

Step 3 - Give Copies

  • What:
    • Give a copy of the Petition, Summons, Cover Sheet, and Notice of Hearing to the Board of Equalization and the County Assessor.
  • Who:
    • The copies will need to be served by the Sheriff's Office, a private process server, or someone over 18 years of age who is familiar with the rules of service. You may not serve these forms. 
  • File:
    • The person completing service will fill out and file an Affidavit of Service - JDF 98. 
  • Due:
    • You must complete service at least 14 days before the hearing date. 

Step 4 - Hearing

  • Be Prepared:
    • Be on time or early for the hearing.
    • Have all your information you want to present with you and organized.
    • Have your witnesses there and know what questions you would like to ask them ahead of time. 
    • Label your exhibits with numbers, starting with the number one. 
    • Make 3 copies of your exhibits. One for the County Assessor, one for the Board of Equalization, and one for the Judge.
  • During the Hearing:
    • A hearing is an adversarial yet professional event.
    • You will tell the Judge why you are appealing the property tax assessment. It is your job to clearly, accurately, and concisely present your argument.
    • The County will tell the Judge why the property tax assessment is correct and challenge your argument.
    • Focus on presenting facts. Present any exhibits to the Judge and ask witnesses questions to provide important information about your case. 
    • The County's Attorney may object to exhibits or questions that you ask the witnesses. Don't take this personally, this is part of their job.

Step 5 - Decision

  • The Judge will review the information you presented. It is the Judge's job to determine which documents and which witnesses were more credible (believable).
  • The Judge will make the decision at the hearing or soon after. A Copy of the written decision will be mailed to you.
  • If you disagree with the District Court's ruling, you may then ask the Colorado Court of Appeals to review that decision. Click the "Return to Previous Page" link at the top of this page and then select "Step 4: Option 1 - Appeal of the Judicial Review Decision."

Instructions and More Information

More Information on the Appeal Process
Colorado Judicial Branch website on Property Tax Appeals

Detailed Procedural Instructions
Colorado Judicial Branch Instructions - JDF 605

Understanding Property Taxes in Colorado
PDF Brochure

Forms Kit

A form kit contains the required forms needed to complete the case. As you fill in an item of information, it will transfer through to the rest of the forms.

Property Tax Assessment Appeal (1.31 MB)
This 8-page kit contains: Petition, 2 Summons, Cover Sheet, Notice of Hearing, and an Affidavit of Service.

How to Get More Help

Appeals are hard. Click the Contact Options link below to get help. On that screen, go into the Sherlocks section to find self-help staff to answer your procedural or forms questions. Find a time to get legal information or advice in the clinic or events calendar sections. Or, find a free or moderate fee lawyer in the Find a Lawyer section.

Contact Options