***Reminder: The APPRAISAL DATE for 2011-2012 Property Values is June 30, 2010. No sales information after this date will be used.
APPEAL GUIDE
Click on topics for more information:
Real Property
Personal Property
Taxpayer Rights for Further Appeals

REAL PROPERTY:
| May 1 | Notices of Value are mailed |
| May 1 | Protest Process begins |
| June 1 | Last day to submit protest (postmarked no later than this day) |
| June 30 | Assessor must mail a Notice of Determination |
Options to Protest the Value (please choose only 1 of the 3):
1. Protest by Mail — Pitkin County Assessor at 506 E Main St Ste 202, Aspen, CO 81611
2. Protest in Person — Pitkin County Courthouse at 506 E Main St Ste 202, Aspen, CO
To speak to an appraiser, arrive between 10AM and 3PM, Mon - Fri.
3. Protest by Fax — 970-920-5174
The Assessor sets the value, not the taxes. Thus, only the value can be protested.
If an agent is appointed to act on behalf of the owner, please submit a signed agent authorization form.
_____________________________________________
| June 15 | Notices of Value are mailed |
| June 15 | Protest Process begins |
| June 30 | Last day to submit protest (postmarked no later than this day) |
| July 10 | Assessor must mail a Notice of Determination |
Options to Protest the Value (please choose only 1 of the 3):
1. Protest by Mail — Pitkin County Assessor at 506 E Main St Ste 202, Aspen, CO 81611
2. Protest in Person — Pitkin County Courthouse at 506 E Main St Ste 202, Aspen, CO
To speak to an appraiser, arrive between 10AM and 3PM, Mon - Fri.
3. Protest by Fax — 970-920-5174
The Assessor sets the value, not the taxes. Thus, only the value can be protested.
If an agent is appointed to act on behalf of the owner, please submit a signed agent authorization form.
_____________________________________________
TAXPAYER RIGHTS FOR FURTHER APPEALS:
County Board of Equalization (CBOE)
Deadline to file: July 15 (Real Property)
July 20 (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 this form: CBOE Appeal Form
CBOE will hear appeals from July 1st to August 5th.
Decisions will be rendered by the close of business on August 5th.
A written decision will be mailed no later than August 10th.
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. The CBOE's address & 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.
| County Board of Equalization (CBOE) | Clerk to the Board of Equalization, Clerk & Recorder’s office located at 530 E Main St, Aspen, CO 81611 970-429-2722 or 970-920-5157 |
State Board of Assessment Appeals | 1313 Sherman, Room 315, Denver, CO 80203 303-866-5880 |
| District Court | Combined Courts, 506 E Main St, Aspen, CO 81611 970-925-7635 |
| Arbitration | Board of Equalization, 530 E Main St, Aspen, CO 81611 970-920-5157 |