Board of Equalization


  • 2023 CBOE hearings will be held virtually, via conference call, or in person on select days in the Pyramid Meeting Room, 2nd Floor, 530 East Main Street, Aspen Colorado 81611.  

 Notice of Valuation

By May 1st, the Assessor's Office sends out a "Notice of Valuation" to each property owner. Any property owner dissatisfied with the valuation of his property (real or personal) has through May 31st to protest the Assessor's valuation. The form for the protest is on the backside of the "Notice of Valuation" and requires reasons for the protest and a signature. No later than June 30th, the Assessor's Office will respond to this protest by sending out a "Notice of Determination", which either adjusts the valuation or upholds the valuation.


Pursuant to C.R.S. 39-8-106, if you are still dissatisfied with the Assessor's decision on your property valuation, you may appeal to the County Board of Equalization (CBOE) for further consideration. The CBOE, which consists of the County Commissioners, has the authority to appoint hearing officers (independent referees) who are experienced in property valuation and who can conduct hearings, make findings and submit recommendations to the CBOE for its final action (C.R.S. 39-8-102(2)).

This Year the CBOE will hear appeals beginning on July 6th and continuing through August 7th for real property (land and buildings) and for personal property (furnishings, machinery and equipment). C.R.S. 39-8-104 and 39-8-107(2). For information regarding how to file an appeal please see Taxpayer Appeal Procedures attached under Valuation Appeal Links below.  Please note that due to the expected volume of appeals, once hearings are scheduled they cannot be rescheduled. For further information, please email

Valuation Appeal Links

Listed below are links to information associated with the valuation appeal processes: