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