Denver, Colorado
City and County of Denver commercial property tax appeals
Appeals start with the Denver Assessor's Office (Department of Finance) and go to the Denver County Board of Equalization. Here is how commercial evidence is built, filed and heard in City and County of Denver.
- Assessor
- Denver Assessor's Office (Department of Finance)
- First-level board
- Denver County Board of Equalization
- Filing deadline
- Protest to the Assessor delivered, postmarked or given in person by June 8 (C.R.S. 39-5-122(2)). Appeal to the County Board of Equalization by July 15, or by September 15 when the county uses the alternate protest and appeal procedure, which is required in reappraisal years for counties over 300,000 population, including Denver
- Commercial assessment level
- 25% of actual value for commercial property in tax year 2026 (27% in 2025); 26% for most other nonresidential property and 27.5% for vacant land in 2026
- Value standard
- Actual value (C.R.S. 39-1-103(5)), considering the cost, market and income approaches for commercial property
- Valuation date
- June 30 of the year before the reappraisal year (June 30, 2024 for tax years 2025 and 2026), based on sales in the data collection period ending that date
- Assessment cycle
- Biennial reappraisal in odd-numbered years: values for 2025 and 2026 are set at the June 30, 2024 appraisal date; the next reappraisal is 2027 at June 30, 2026
- Notices mailed
- Real property notices of valuation are mailed by May 1 in reappraisal years; in the intervening year a notice is mailed only when the value changes
How City and County of Denver assesses commercial property
Denver reappraises property every two years, in odd-numbered years, using sales and income data from a data collection period that ends on June 30 of the year before. Values for tax years 2025 and 2026 are set as of June 30, 2024, and the next reappraisal in 2027 will look to June 30, 2026. Commercial property is assessed at 25% of actual value for 2026 after state legislation lowered the rate from 27% in 2025, while most other nonresidential property is at 26% and vacant land at 27.5%.
The first step is a protest to the Assessor by June 8. In reappraisal years Denver, as a county of more than 300,000 people, must use the state's alternate protest and appeal procedure: the Assessor's determinations go out by August 15, commercial owners provide two years of income and expense data by July 15, and appeals to the Denver County Board of Equalization are due by September 15. Under the standard schedule used in other years, the County Board deadline is July 15.
After the County Board, owners have 30 days to choose between the Colorado Board of Assessment Appeals, a trial de novo in district court, or binding arbitration. For a packet, the core is an income approach and sales analysis that describe the property as of the June 30 appraisal date.
Major commercial submarkets
- Downtown Denver and LoDo office
- Cherry Creek
- River North (RiNo) and Union Station
- Central Platte Valley
- I-70 and Montbello industrial
- Denver Tech Center (Denver portion)
Uniformity authority
Colo. Const. art. X, §3(1)(a) (uniform taxation of each class of property)
Appeal statute
C.R.S. 39-5-122 (protest to the Assessor); C.R.S. 39-5-122.7 (alternate procedure); C.R.S. 39-8-106 and 39-8-107 (County Board of Equalization); C.R.S. 39-8-108 (further appeal)
After the board
Within 30 days after the County Board of Equalization's decision is mailed, the owner may appeal to the Colorado Board of Assessment Appeals, file for a trial de novo in Denver District Court, or submit the case to binding arbitration (C.R.S. 39-8-108)
Official forms ATALI ELECTRIC fills for City and County of Denver
| Form | Filed with | Purpose |
|---|---|---|
| Real Property Protest Form | Denver Assessor's Office | Protests the value on the notice of valuation by June 8. Leased commercial property should attach an operating statement and a rent roll as of the June 30 appraisal date. |
| Petition to the County Board of Equalization | Denver County Board of Equalization | Appeals the Assessor's notice of determination by July 15, or by September 15 under the alternate procedure. |
| Petition for Abatement or Refund of Taxes | Denver Board of County Commissioners | Seeks a refund for a prior tax year when no protest was filed; it cannot be used for overvaluation in a year in which the owner already protested and received a determination. |
Filing system: Assessor's online protest filing or the paper protest form returned by mail or in person; County Board of Equalization petitions filed with the Board at 201 W. Colfax Ave., Dept. 406
Hearings and evidence
The Assessor reviews protests on the written record and mails a notice of determination. At the County Board of Equalization, petitions may be heard by referees appointed under C.R.S. 39-8-102 who make recommendations to the Board, and hearings run as a short presentation by the petitioner and the Assessor's appraiser. The Board must decide by August 5 under the standard schedule or November 1 under the alternate procedure.
- 01C.R.S. 39-5-122(2.5): under the alternate procedure, owners of rent-producing commercial property must give the Assessor two full years of rental income, tenant reimbursements, itemized expenses and rent roll data by July 15.
- 02C.R.S. 39-8-107(5): an owner who appeals to the Board of Assessment Appeals must provide the same income, reimbursement, expense and rent roll data within 90 days unless it was already given to the Assessor; the county can move to compel and the Board can dismiss for noncompliance.
- 03Sales evidence must come from the data collection period ending June 30 of the year before the reappraisal year, time-adjusted to the appraisal date; post-appraisal-date sales are not used.
- 04Income and expense information provided on appeal is held confidential and may be shared only with the Assessor, the boards and the appraisers involved in the appeal.
Income evidence
Colorado requires the Assessor to consider the cost, market and income approaches for commercial property, and Denver values most office, retail, industrial and apartment property with income models. Because values are set as of June 30 of the year before the reappraisal, the income evidence must describe market rent, vacancy and expenses at that date, not the date of the protest. A downtown office building appealed in 2026 is argued on its June 30, 2024 position. Actual operating history is persuasive when it is shown to reflect the market, and the statutory income data requirements mean the Assessor will have the actual numbers in any case.
Practitioner notes
- The two-year cycle means a value set in the reappraisal year generally carries into the intervening year. A protest in the first year sets the base for both tax years.
- In reappraisal years Denver must use the alternate procedure, which moves the Assessor's determinations to August 15 and the County Board deadline to September 15, while requiring commercial income data by July 15.
- The assessment rate for commercial property dropped to 25% for tax year 2026, so tax savings per dollar of value reduction are lower than in 2025 at 27%.
- Downtown office values have been under pressure since 2020; with a June 30, 2024 appraisal date, sales and leasing data from 2023 and early 2024 are the core evidence for 2026.
City and County of Denver appeal questions
Last verified October 2026 against the assessor, board and statute.
Can I protest in 2026 if Denver did not reappraise?
Yes. Owners can protest in the intervening year even without a new notice. The value still reflects the June 30, 2024 appraisal date, so the evidence must address value at that date.
What is the commercial assessment rate in Denver for 2026?
25% of actual value for commercial property, down from 27% in 2025. Most other nonresidential property is at 26% and vacant land at 27.5%.
What are my options after the County Board of Equalization?
Within 30 days of the decision being mailed, appeal to the Colorado Board of Assessment Appeals, file for a trial de novo in Denver District Court, or submit the case to binding arbitration under C.R.S. 39-8-108.
Does Denver require income and expense data?
Under the alternate procedure, rent-producing commercial property must provide two full years of income, reimbursements, expenses and rent roll data to the Assessor by July 15. A Board of Assessment Appeals case requires the same data within 90 days unless it was already provided.
Nearby jurisdictions
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