Taxpayer Rights for Further Appeals

County Board of Equalization (CBOE) 

Deadline to file:

  • July 15 (Real Property)
  • July 22 (Personal Property)

Only those who filed a timely objection with the Assessor may petition the CBOE for a hearing. Please be sure to clearly identify the property if filling out the CBOE Appeal Form (PDF).

Appeals Decisions

  • CBOE will hear appeals from July 1st to September 15th.
  • Decisions will be rendered by the close of business on September 27th.
  • A written decision will be mailed no later than September 27th.

If you disagree with CBOE you may carry your appeal to the BAA, district court or request a binding arbitration hearing. The appeal must be filed within 30 days of the CBOE's decision, not the date of receipt. The CBOE's address and phone number is listed on the assessor's Notice of Determination (NOD) and the back of the NOD is the appeal form for the CBOE.

 Notable Contacts

  • County Board of Equalization (CBOE), Clerk to the Board of Equalization, Clerk and Recorder’s Office
    530 E. Main St.
    Aspen, CO 81611
    Ph: 970-429-2722
    Ph: 970-920-5157
  • State Board of Assessment Appeals
    1313 Sherman
    Room 315
    Denver, CO 80203
    Ph: 303-866-5880
  • District Court Combined Courts
    506 E. Main St. Aspen, CO 81611
    Ph: 970-925-7635
  • Arbitration Board of Equalization
    530 E. Main St.
    Aspen, CO 81611
    Ph: 970-920-5157