A property owner or the owner's authorized agent may file an abatement petition with the County to officially request an abatement of taxes due or a refund of taxes paid. Petitions must be filed within two years of the date the taxes were due and a taxpayer has until the first working day of the January following the two-year deadline to file a petition.
The term abatement is frequently used to refer to both abatement and refund because an abatement petition is used under both circumstances. This appeal process is similar to a protest filed during May and early June, however, it can take many months to complete.
Abatement petitions may be filed within two years of the date the taxes were due, 39-10-114(1)(a)(I)(A) C.R.S. provided that;
- The property valuation had not been previously protested
- The person filing for abatement was the owner of record for that year(s)
One and two year abatement petition forms are available below and in the Assessor's office. To request a petition form be sent to you in the mail or for more information regarding the abatement process, please call 970-498-7082.
Mail your completed and signed petition to:
What happens once an Abatement Petition is submitted?
Once the petition and supporting documentation are received by the Assessor's Office, the petition will be reviewed and a recommendation to approve or deny will be made to the Board of County Commissioners. It is the taxpayer's right to file an abatement petition; however, an approval is not automatic.
Unless there is a recommendation for adjustment and the owner accepts, the owner may request a hearing for further review with the Board of County Commissioners. A representative from the Assessor's Office will attend the hearing.
If you do not agree with the Board of County Commissioner's decision you may appeal to the Colorado Board of Assessment Appeals.
If the petition is granted and taxes have been paid, a refund is issued by the County Treasurer. If taxes have not been paid, a corrected tax notice is sent out by the Treasurer. If the tax dollar amount to be abated is $10,000 or more, the abatement must be approved by the Colorado Property Tax Administrator.
