Appeals
The Assessor's Office will be open between 9 a.m. and 4 p.m. throughout the real property protest period. See below for additional information about the appeal process.
What is an Appeal?
An appeal is an opportunity to prove that your property’s estimated value is either inaccurate or unfair through the Assessor’s Office. The Gunnison County Assessor provides several options to appeal property value; however, an appeal may only be filed from May 1st to June 8th each year. If June 8th falls on a weekend or holiday, as in 2025, the deadline is the following business day (see Protest / Appeals Calendar below).
Reasons for an appeal might include:
- Items that affect value are incorrect on your property record. For example, you have an unfinished basement, not finished. You have a carport, not a garage. Your home has 1,600, not 2,000 square feet.
- The estimated market value is too high and you have evidence that similar properties have sold for less than the estimated market value of your property
- The Assessor's record of acreage or square footage of land is incorrect
Employees of the Assessor’s office have been trained to be polite and helpful. They will do anything within their means to help you get the information you need for an appeal. Please view them as an ally, not an adversary.
If you think your value is correct, but your taxes are too high, this is an issue you must take up with the officials who determine budgets for each taxing authority. Taxes cannot be protested through the Assessor’s office. For more information, visit the Taxing Districts page of our website.
To return to the Assessors main page, click here. To review the assessment process, click here.
- Appeal Procedures
- Methods of Protest
- Commercial Real Property Protest
- Personal Property Protest
- Assessor's Determination & Appeals
Step-By-Step Appeal Procedures
- Prepare: Find your property identification (account) number on your notice of valuation. Use this number to view or obtain a copy of your property record from the Assessor’s Office. This information is also available through our online property record search.
- Review: Verify the facts on the property record. Is the architectural style correctly stated? If not, a recent photo of your home will help correct the information. Check the living area of your home, the size of your lot, the presence or absence of a garage or finished basement, the construction materials, the condition, and so on.
- Research: Gather as much information as you can on similar properties in your neighborhood. A list of the verified sales used in our reappraisal process is available on our reappraisal sales page. You may also review our entire sales database using our comparable sales search tool.
- Compare: Use the account numbers or addresses of comparable properties to review their property record forms, which will include actual values. Compare the features of these properties to the features of yours. If there are differences, the values of the properties may be different.
If you are appealing the value of your business personal property, please see the information on Personal Property Appeals below for applicable dates and deadlines.
Methods of Protest
Online
Protests submitted by email will be accepted between May 1st, 2025 and June 9th, 2025. To preserve your right to appeal, your online protest must be time-stamped by the county server before midnight on that date. Emails received timely will be sent an auto-receipt. If you don't received an auto-receipt, your appeal has not been received. Emailing an appeal well ahead of the June 9 deadline is advisable. If you choose to file an online protest, you may email the Assessor.
If you choose to mail a written protest, you may elect to complete the protest form located on the Notice of Valuation. To preserve the right to protest, the real property protest must be postmarked between May 1st, 2025 and June 9th, 2025. If you don’t have a Notice of Value, a protest form (PDF) may be accessed; you may also submit any written document containing the same information.
In Person
Written protests may be deposited at the Blackstock Government building between May 1st, 2025 and June 9th, 2025. You may use the backside of your Notice of Value, this protest form (PDF), or any written document containing the same information. Protest forms will be available at the front counter of the Assessor's office, in the Blackstock Government building.
In-person, video or telephone conference appeal meetings with appraisers will be limited and provided on a first come, first served basis. If you wish to speak to an appraiser about your value, call the Assessor’s office at (970) 641-1085 to schedule an appointment. You may request a telephone conversation with an appraiser at any time, not just during the appeal period.
Please note that just calling to schedule an appointment does not constitute an appeal; appeals must be received in writing using one of the methods outlined above.
Commercial Real Property Protest
All commercial property valuation in Gunnison County is performed by John Zimmerman of ValueWest Inc. If you wish to discuss your commercial property value in detail, you may schedule a 20-minute consultation with John Zimmerman here.
As with all other real property, protests for commercial property must be submitted to the Assessor's Office in writing by June 9th, 2025. See the "Methods of Protest" section on this page for more information on submitting a protest.
Personal Property Protest
Personal Property Notices of Valuation are mailed to property owners no later than June 15th each year. If June 15th falls on a weekend or holiday, as in 2025, the deadline is the following business day (see Protest / Appeals Calendar below). The Assessor conducts hearings on personal property valuation protests beginning June 15th and continuing through July 5th. Protest procedures are identical to procedures for real property protests, although the dates are different.
Written personal property protests must be postmarked on or before June 30th 2025. Hand delivered written protests will be accepted through 5:00 PM and faxed or emailed personal property protests will be accepted if time-stamped before midnight June 30th, 2025.
Assessor’s Determination
Real property owners must appeal no later than June 9th, 2025. For those who have appealed, the Assessor will mail Notices of Determination on or before August 15th, 2025. The County Board of Equalization will convene September 1st through November 3rd, 2025.
Appealing the Assessor’s Decision
If you disagree with the Assessor’s determination, you may file a written appeal with the County Board of Equalization(CBOE) on or before September 15th, 2025 for real or personal property. The CBOE schedules and completes their hearings before November 3rd, 2025. The board must notify you in writing within five business days after their decision is made.
If you are satisfied with the CBOE decision, the process ends there.
If you are NOT satisfied with the CBOE decision, there are three options:
- Go to binding Arbitration
- Appeal to the Board of Assessment Appeals (BAA)
- Go to District Court
You must appeal within 30 days of the CBOE decision.
If you choose Arbitration after the CBOE decision, the decision reached at Arbitration is final and not subject to review.
If you are satisfied with the decision rendered by either the BAA or District Court, the process ends there. If, however, the decision rendered by either the BAA or District Court is unsatisfactory, you may then appeal to the Court of Appeals within 30 days of the BAA decision or 45 days of a District Court decision. The only appeal beyond that is to the Colorado Supreme Court.
2025 Protest / Appeals Calendar
| Process / Action | Appeal Deadlines |
| Assessor mails real property Notices of Valuation | Not later than May 1st |
| Assessor hears protests to real property valuation | May 1st through June 9th |
| Taxpayer mails written real property valuation protest to Assessor. Protests postmarked after June 9th cannot be accepted. Taxpayer hand delivers written real property valuation protest to Assessor before 5:00 P.M. Faxed or online protests will be accepted if date-stamped by midnight June 9th | Not later than June 9th |
| Assessor concludes real property protest hearings | Not later than June 9th |
| Assessor mails personal property Notices of Valuation | Not later than June 16th |
| Assessor hears protests to personal property valuations | Beginning June 16th |
| Taxpayer appears in person, mails, hand delivers, emails, or faxes personal property valuation protest to Assessor | Not later than June 30th |
| Assessor concludes personal property protest hearings | By July 5th |
| Assessor mails Notice of Determination on real and personal property protests | Not later than August 15th |
| Taxpayer files a written real or personal property valuation appeal to County Board of Equalization (CBOE) | On or before September 15th |
| CBOE concludes hearings on property valuation appeals | Not later than November 3rd |
| CBOE mails decisions on real and personal property appeals | Within 5 days of rendering decision |
| Appeals from CBOE decisions must be filed with BAA, district court or BOCC for binding arbitration | Not later than 30 days after CBOE decision |