***Reminder: The APPRAISAL DATE for 2011-2012 Property Values is June 30, 2010. No sales 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 |
Protest Form - We also request clarification on which property is being protested, so include an account number, parcel number, or physical address along with owner's name. To look up your account information, visit our database site at www.pitkinassessor.org.
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 |