BOE & Abatement Rules and Procedures

The following rules and procedures shall apply to property valuation proceedings before the Board of Equalization and the Board of County Commissioners.

A. Scope of Rules

These rules govern the following types of property valuation proceedings in Adams County:

1. Board of Equalization proceedings;
2. Abatement proceedings.

B. Definitions

1. “Agent” means any person or organization, including a management company, authorized by a Property Owner or Authorized Tenant to represent the Property Owner’s interests before the Board. Any attorney who is authorized to practice law in the State of Colorado shall not be required to prove agency on behalf of a taxpayer he or she is representing.
2. “Board” includes the Board of County Commissioners and the Board of Equalization.
3. “Petition” includes a petition for equalization or abatement.
4. “Property Owner” means a person, persons, or entity listed in the Adams County Assessor’s records as the owner of the property for any part of the year in which the property taxes were due.

C. Duties of the Board of Equalization/Abatement Coordinator

The Board of Equalization/Abatement Coordinator (“Coordinator”) shall:

1. Maintain abatement and Board of Equalization files;
2. Ensure that the Board meets statutory deadlines for property valuation appeals;
3. Accept timely petitions;
4. Notify Petitioners of defects in petitions that would prevent consideration of those petitions;
5. Recruit, interview, and contract with hearing officers;
6. Schedule and provide notice of hearings;
7. Enter and mail or email decisions; and
8. Perform other duties as required by the Board.

D. Petitions

1. All petitions must be signed by the Property Owner or the Property Owner’s authorized Agent. The owner of the property when the tax was due may also authorize the current owner to pursue property valuation appeals.
   1. Letter of Agency/Agent Authorization must contain the following or the BOE Coordinator may reject the petition:
      1. Authorization from the Property Owner to a specific person or entity to pursue property valuation appeals.
      2. If the Property Owner is an entity, the individual signing the letter of agency must verify that he or she has the authority to give authorization on behalf of the entity.
      3. Notarization of the property owner’s signature on the same page as the signature.
      4. The names, addresses, and telephone numbers of the Property Owner, Agent, and signatory.
      5. The specific year or years for which authorization is given.
      6. Date of signature
2. The petition and proof of agency, if required, must be filed before any statutory deadline to perfect the appeal. If an appeal is not perfected by a statutory deadline, the Coordinator shall reject the petition on behalf of the Board and notify the Petitioner of the rejection.
3. Each petition shall contain only one schedule number. The Coordinator shall reject petitions with multiple schedule numbers unless they were a part of one assessor level appeal. Any exceptions must be approved by the Coordinator prior to filing the petition.
4. Property Owners or Agents may choose to receive their hearing notice and the final decision letter issued by the Board via either email or U.S. Mail. To receive the hearing notice and final decision letter by email only the Property Owner or Agent needs to include an email address on the bottom of the Petition.

E. Hearings

1. Unless otherwise specified by the Board, all hearings shall be conducted via telephone conference by hearing officers appointed by the Board.
2. The Coordinator shall provide advance notice of hearings to the Petitioner(s) and the Assessor via U.S. mail or email. Notices of hearing shall be sent in accordance with statutory time frames.
3. Petitioners can request an Administrative Denial for any accepted appeal. The Administrative Denial Request Form is available on the County website or from the Coordinator. All requests for an administrative denial must be received by the Coordinator at least five (5) business days prior to the scheduled hearing date. Requests for Administrative Denials will be rejected if filed later than the 5 business days prior to hearing.
4. A Petitioner or their Agent may withdraw the petition at any time prior to a hearing by providing written notice to the Coordinator. A formal Withdraw Form is available on the County website or from the Coordinator.
5. Due to time constraints, the Coordinator cannot reschedule hearings.
   1. If a Petitioner cannot attend a scheduled hearing he/she may appoint a designee to represent him/her at the hearing by submitting a Letter of Agency to the Board. The Letter of Agency Form is available on the County website or from the Coordinator. All Letter(s) of Agency Forms must be received by the Coordinator at least two (2) days prior to the scheduled hearing date.
6. All documentary evidence shall be provided to the Coordinator by 4:30 pm at least two (2) business days before the hearing. Documentary evidence may not be submitted at the time of or after a hearing.

D. Decisions

1. Petitioners will be notified of decisions in accordance with the applicable statutory requirements.