Board of Equalization

Administration for the Jefferson County Board of Equalization (JCBOE) is handled through the County Attorney’s Office, including administration for property tax abatement petitions. The JCBOE hires hearing officers to hear:

• Appeals of property valuation and classification by the Assessor
• Appeals of determination of eligibility by the Assessor for the Qualifying Senior and Disabled Veteran Property Tax Exemptions

Who We Are

The Jefferson County Board of Commissioners sits as the Jefferson County Board of Equalization (JCBOE). The JCBOE hears appeals of property valuation and classification by the Assessor.

What We Do

The Board of County Commissioners hires qualified, independent referees to hold hearings and make recommendations to the JCBOE The Jefferson County Board of Equalization then adopts or denies the recommendations of the referees on resolution.

Taxpayers are notified of the decision from the JCBOE within five days from the date the resolution is adopted.

• The JCBOE is scheduled to adopt the resolution for property valuation and classification on November 1
• The JCBOE is scheduled to adopt the Qualifying Senior and Disabled Veterans Property Tax Exemption on September 1

County Boards of Equalization are established pursuant to Article 10, Section 15 of the Colorado Constitution