Step 4: (Option 2) - Review of the Board of Assessment Appeals Decision

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A review of the Board of Assessment Appeals (BAA) is done by the Colorado Court of Appeals, located in Denver. No hearing will be held at this level of appeal.

Step 1 - Start the Case

  • The purpose of this Step: These forms let the parties in the case and the courts know that you are appealing. 
  • Form 1: Notice of Appeal
    • Time to Complete - 30 to 45 minutes.
    • Tips on Filling Out the Form - 
      • List your name as the Petitioner, and check that you are the Appellant.
      • List the Board of Assessment Appeals and the County Board of Equalization as Respondents and check the Appellee box. 
      • Check that no Motions for Post-Trial Relief were filed. 
      • Skip the Magistrate Review section.
    • Certificate of Service - You must give a copy of everything you file to the Respondents. Let the Court know this by filling out the Certificate of Service section of each form that you file. Enter the names of the Respondents and their address, the date that you sent the copy (must be on or before the date that you file), and how you sent the copy (by mail or hand-delivery).
    • Attachments - You must attach a copy of the BAA's decision (called a final order) to the Notice of Appeal. Do NOT attach any other documents from your case.
  • Form 2: Designation of Record
    • Note - This form tells the BAA which documents to send. You do not send the documents listed in the Designation yourself.
    • Time to Complete - 5 to 10 minutes.
  • Where: Mail or deliver both forms to the Colorado Court of Appeals.
    • 2 East 14th, Ave., Denver, CO 80203. 
  • Copies: Make four copies and mail or deliver to the following:
    • Colorado Attorney General
      • 1300 Broadway, 10th Floor, Denver, CO 80203.
    • Board of Assessment Appeals.
      • 1313 Sherman Street, Room 315, Denver, CO 80203.
    • County Board of Equalization.
      • Address varies by county.
    • Keep one copy for your records.
  • Due: Within 49 days after the Board of Assessment Appeals' decision. 

Step 2 - Record on Appeal

  • The purpose of This Step: The Court of Appeals cannot consider any new information on the appeal. It must only consider the information that was before the Board of Assessment Appeals when it made its decision. The Record will allow the Court of Appeals to review the facts that were presented to the BAA.
  • How: Make sure to file the Notice and Designation with the BAA. Contact the BAA for information on purchasing a transcript, and pay any fees to have the record sent to the Court of Appeals.
  • When: The Board of Assessment Appeals will submit the Record on Appeal to the Court of Appeals within 91 days after the Notice is filed. 

Step 3 - Arguments for the Appeal

  • The Purpose of This Step: This is where you will make your arguments for the appeal.
  • Form: Opening Brief
  • Due: Within 42 days after the Record on Appeal is filed. The Court of Appeals will send you a letter with the exact date your brief is due after the Record on Appeal is certified.
  • Time to Complete: Varies by skill level, 80 to 120 hours. 
  • File: File with the Court of Appeals and give a copy to the same parties in Step 1. 

Step 4 - Government's Response

  • The government will then have an opportunity to respond to the appeal within 35 days after the Opening Brief is filed. This document is called the Answer Brief.

Step 5 - Reply to the Government's Response

  • The Purpose of This Step: This is your opportunity to reply to the Government's Answer Brief.
  • Form: Reply Brief
  • Due: Within 21 days after the Answer Brief is filed. 
  • Time to Complete: Varies by skill level, 20 to 80 hours. 
  • File: File with the Court of Appeals and give a copy to the parties listed in Step 1. 

Step 6 - Decision

  • Who Completes This Step: A panel of 3 Judges will decide the case. 
  • How Long Will this Step Take: While each case is different, it usually takes 4-5 months after the Reply Brief for the Court of Appeals to reach its decision.
  • How Will I be Notified: A copy of the decision, called an opinion, will be mailed to you.

More Information and Instructions

Detailed Instructions for the Opening Brief

Sample Opening Brief

Detailed Instructions for the Reply Brief

Understanding Property Taxes in Colorado

Base Period Example and Explanation

Laws

This list is to help you start your research, but is not a comprehensive list of the law that may affect your case.

Court of Appeals Procedure and Formant Rules
Colorado Appellate Rule (C.A.R.): Format - Rule 32; Notice - Rule 3; Designation - Rule 10; Briefs - Rule 28.

Appeals of BAA Decisions to the Court of Appeals
Colorado Revised Statute (C.R.S.) § 39-8-108(2).

Procedures for Appeals from the BAA to the Court of Appeals
Colorado Revised Statutes (C.R.S.) § 24-4-106(11).

Property Tax Laws
Colorado Revised Statutes (C.R.S.) Title 39 - Taxation; Articles 1-14.

Look up a Case or Search Case Law
Make sure to select the case law button under the search bar in Google Scholar.

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