Property Value Appeals
How to Appeal Your Real Property or Business Personal Property Valuation
If a property owner believes that his or her real property has been incorrectly valued by the Assessor, the tax year 2023 assessment may be appealed between May 1 and June 8, 2023. For personal property, the appeal period lasts from June 15 to June 30, 2023. Please note that this process may not be used to appeal a value of a property for any tax year prior to tax year 2023.
- Mail (must be postmarked by June 8th for real property and by June 30th for personal property).
- In person: This is the most effective option, since more information can be exchanged. (By June 8th for real property and by June 30th for personal property).
- By telephone: The Delta County Assessor accepts property value appeals by telephone. This option has been made available to Delta County property owners as a courtesy by the Delta County Assessor, but this option is not required to be offered by law and may not be available in other Colorado counties. If you do appeal by telephone, you may be asked for evidence of your identity and all telephone calls are logged. Telephone calls appealing 2023 valuations must be received by June 8th for real property and by June 30th for personal property.
Timing is everything: It is advisable to appeal right after May 1st. Many people delay until the last couple of days of the appeal period, causing long lines and frustrating waits for service. You will get better results with less effort if you come in during the first half of the appeal period.
How to Appeal an Assessment
To appeal an assessment, you should explain why you believe the value is incorrect, as well as what you believe to be the correct value. By comparing your property to other similar properties that sold, you can determine whether or not your property has been fairly valued. The following is a list of resources that might aid in building a convincing case.
2023 Notice of ValuationTax year 2023 (taxes payable in 2024) is a “general re-appraisal” year in Colorado’s two-year re-appraisal cycle. Tax year 2024 will be an “intervening year” in the cycle. In a general re-appraisal year, all property in the county must be re-appraised to a new level of value. Real property owners will receive a Notice of Valuation by mail in May 2023. This form will give you valuable information about how your property is valued. It shows the classification of the property, how it was valued in the prior year and how it is currently valued by the assessor’s office. It also includes summary information about your property characteristics. Personal Property Notices of Valuation for taxable business personal property will be mailed in June 2023.
Sales used to establish values.Sales books showing the arms-length market sales used to establish values for vacant land, improved residential properties, and commercial properties for the 2023 tax year will be available on this website, as well as available for inspection in the Assessor’s Office.
Listing of Property Sales in Your NeighborhoodA list of any homes in your area that have sold will make it easier for you to compare values to see if your home is valued similarly to other homes that you are familiar with.
IMPORTANT NOTE ABOUT SALES INFORMATION: For purposes of Tax Year 2023 and 2024 property valuations, Colorado law (and two published Colorado court cases) prohibits the Assessor from considering any property sales occurring after June 30, 2022.
What to Expect After You Appeal
We will make every effort to visit your property as part of our review. This will enable us to verify that we have correct and current information about your property, including size, amenities and interior finish.
If you appeal, we will mail you a response by the last working day in June for real property appeals and by July 10th for personal property appeals. The response will explain how to appeal to the County Board of Equalization (County Commissioners) if you are still dissatisfied. The appeal to the County Board of Equalization (CBOE) must be filed by July 15th for real property appeals; July 20th for personal property appeals. The CBOE meets in July or early August. They must conclude their hearings by August 5th and notify petitioners of their decision within five working days.
If you wish to appeal a decision of the CBOE, you must do so within 30 days of their decision. Your options are described in their response to you.
In 2024, the intervening year of Colorado’s two year re-appraisal cycle, your Notice of Valuation is included in your Property Tax Notice, and the value listed on your property tax notice would be the value of your property for 2023 unless there is a change in value for your property. If there is a change in value on your property, then you would receive a Notice of Value the first of May.