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. Reasons for an appeal might include:
- Items that affect value are incorrect on your property record. 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. You have evidence that similar properties have sold for less than the estimated market value of your property
- If the Assessor’s record of acreage or square footage of land is incorrect, an appeal should be filed
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.
Step-By-Step Appeal Procedures
- Prepare. Find your property identification number on your assessment notice. Use this number to view or obtain a copy of your property record from the Assessor’s Office. The information on all real property is also available on this website through the property record search function
- Review 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
- Gather as much information as you can on similar properties in your neighborhood. A search of verified sales by subject property during the study period is available on our reappraisal sales web page. Or ask a real estate broker for sales prices on these properties during the study period. You may also review the entire sales database on this website, by choosing "Sales Search" or "Sales List" on the property record search page
- 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
Methods of Protest
Protests submitted by email will be accepted between May 1, 2024 and June 8th, 2024. To preserve your right, 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 8 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 1, 2024 and June 8th, 2024. If June 8th falls on a Saturday, Sunday, or legal holiday, the protest is deemed to have been timely if postmarked on the next business day. If you don’t have a Notice of Value, a protest form (PDF) may be accessed.
Written protests may be deposited at the Blackstock Government building between May 1, 2024 and June 8th, 2024. You may use the backside of your Notice of Value, this protest form (PDF), and 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.
Personal Property Protest
Personal Property Notices of Valuation are mailed to property owners no later than June 15th, 2023. The Assessor conducts hearings on personal property valuation protests beginning June 15th, 2023 and continuing through June 30th, 2023. 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, 2023. Hand delivered written protests will be accepted through 5:00 PM and faxed personal property protests will be accepted if date-stamped before midnight June 30th, 2023.
Property owners must appeal no later than June 8, 2023. The Assessor will mail Notices of Determination to those who have appealed on or before August 15, 2023. The County Board of Equalization will convene September 15 through October 31, 2023.
Appealing the Assessor’s Decision
If you disagree with the Assessor’s determination, you can file a written appeal with the County Board of Equalization(CBOE) on or before September 15 for real or personal property. The CBOE schedules and completes their hearings before October 31, 2023. 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 not 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.
Protest / Appeals Calendar
|Process / Action
|Assessor mails real property Notices of Valuation
|Not later than May 1st
|Assessor hears protests to real property valuation
|May 1st through June 8th
|Taxpayer mails written real property valuation protest to Assessor. Protests postmarked after June 8th 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 8th
|Not later than June 8th
|Assessor concludes real property protest hearings
|Not later than June 8th
|Assessor mails personal property Notices of Valuation
|Not later than June 15th
|Assessor hears protests to personal property valuations
|Beginning June 15th
|Taxpayer appears in person, mails, hand delivers 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
|On or before 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 October 31st
|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