Real Property Appeal Process
In the state of Colorado, real property is reappraised by County Assessors every two years in the odd-numbered years. The data used to establish these values is taken from the 18 to 60 month period prior to June 30 of the even-numbered year preceding the year of reappraisal. In the intervening, or even-numbered year, only property that meets certain criteria, such as new construction or remodel / addition, is reappraised. In Summit County, a Notice of Valuation postcard is sent on May 1 in reappraisal years. The Notice of Valuation is sent with the tax notice in intervening years. An NOV postcard is only sent in intervening years if the value is changed. Property owners may appeal their values each year from May 1 through June 1. The Assessor’s Office reviews the appeals and sends a Notice of Determination on June 30, which outlines the decision and further appeal rights.

Personal Property Appeal Process
Personal property is reappraised every year. Usually these values are established using information submitted by the property owners; if complete and accurate data is not provided, the assessor uses other sources of information to set a reasonable value. Personal property Notices of Valuation are mailed no later than June 15. The appeal period for personal property is June 15 through June 30 each year. Notices of Determination are mailed July 10.

Submittal Information
Appeals to valuation may be submitted to the assessor via email, online filing, in person, or by mail at:
P.O. Box 276
Breckenridge, CO 80424

Only a current owner of record or his/her authorized agent is allowed to appeal. 

Agents can not appeal on-line.  All documents must be submitted together at one time, and must include a current Letter of Authorization. 

Appeals must be received or postmarked by the statutory deadlines indicated above. We recommend you have proof of timely mailing. If filing online, you must have the current year’s security key, which is provided on the Notice of Valuation.