By law, the Assessor must use the sale prices of residential homes, condominiums, and apartments which sold between January 1, 2005, and June 30, 2006, when setting the  property values in 2008.  Current sale price level will be reflected in 2009. If you believe that the value shown on the notice of value does not represent the market value of your property as of June 30, 2006, and wish to appeal, the deadline for filing a protest of that value will be June 2.

Explaining what you believe the market value of your property was on June 30, 2006, along with as much documentation as possible to support your appeal, can be the basis for a successful protest. It would be very helpful if you could submit information about the sales prices of residential properties similar to yours which sold during the 18-month time period shown above.  Sales from outside the January 2005 - June 2006 period cannot be considered. Other information you can include with your protest would be explanations of any property condition problems or other factors which you think affect the value of your property.

Commercial property owners who protest their value should submit construction cost data, sales of comparable properties, and income and operating expense data as available and applicable from the period of January 1, 2005 through June 30, 2006. Any other information about issues which the property owner believes have an impact on their property value can also be included.

Owners of vacant land can document their value by listing sales of land parcels of similar location, size, zoning and other features from the same 18-month period described above. Land leases entered into during that time may also be useful.

BUSINESS PERSONAL PROPERTY (THE ASSETS OWNED BY BUSINESSES): New notices of value for the assets owned by businesses (machinery, equipment, computers, etc) will be mailed to Denver businesses by June 15. Protests can be submitted by June 30 (postmark) or July 5 (in person). If a business wants to protest its personal property value, documentation should be submitted along with the protest explaining why the value is believed to be wrong.

As for last year's (2007) real or personal property value, if you disagree with that value but you missed the 2007 protest deadlines, you may submit a petition to the Board of County Commissioners. The petition form and the necessary instructions can be found in the "Forms" section of this webpage (in the column of information options shown to the left on this page, you will see "Forms". Click on that word and you will be taken to a page containing various types of forms; the petition form is called "BOCC Petition for Abatement or Refund of Taxes"). Or, you can request a petition form and instructions by calling 720-913-4038.