Prepare for a Hearing
The BAA will hold a videoconference hearing to consider the evidence of both sides and decide whether the valuation or classification of the appealed property is incorrect. You will receive a Zoom video conferencing link at least one week before your hearing date. The evidence presented may include documentary exhibits and testimony. Proposed exhibits and a witness list must be filed four weeks before the hearing in compliance with the Board Rules. Sometimes a case is resolved by mutual agreement of the parties, also called a "stipulation," or withdrawn by a taxpayer before a hearing.
If you are new to the process, you can observe a live hearing to become familiar with how BAA proceedings are conducted.
Tips for Using Zoom at a BAA Hearing
- Log in 15 minutes before the hearing. When you first join the Zoom meeting, you will be in a virtual waiting room. The BAA Hearing Host will admit you when the hearing is ready to begin. This will normally be a few minutes before your scheduled hearing time, and rarely a few minutes after your scheduled hearing time.
- Join the hearing with audio muted.
- Ensure your background is appropriate to the occasion, and that background noise is kept to a minimum.
- Share the hearing information with your witnesses, and ensure they have a copy of any exhibits they will refer to during testimony.
- Ensure your email account recognizes dola_baa@state.co.us as a valid email address, in case any email communication needs arise during the hearing.
- Download exhibits from the case management system before joining the hearing.
- Presenting exhibits onscreen during the hearing is not permitted. Only exhibits exchanged before hearing under the Board's Rule 11 will be considered. Exhibits should be filed electronically via the Board's case management system.
- Your hearing will be open to the public via a live stream to YouTube.
Zoom Support for Joining a Zoom Meeting
Continuance Procedures
- A request for a different hearing date is also called a continuance request. The BAA will grant one emailed, mutually agreed upon request to continue a hearing, when the parties submit three mutually agreed upon dates that fall within 60 calendar days of the current hearing date, and a reasonable justification for the continuance. Please review Board Rule 12 for information on continuances.
What happens at a BAA hearing?
All BAA hearings are conducted via Zoom video conference. If you do not have a computer or smartphone, you may call in to the hearing on Zoom by phone and participate via audio only. A phone number and the Meeting ID and Passcode will be provided 1 week prior to the hearing.
At the hearing, the BAA will hear the evidence of both sides in order to decide whether the county’s valuation or classification of the appealed property is incorrect. The evidence presented may include documentary exhibits and testimony. The exhibits and a witness list must be filed electronically in the BAA’s case management system before the hearing in compliance with the Board Rules. Exhibits offered by each party in support of their asserted value may include, for example, appraisal reports, photographs of the property, contractor cost estimates, or sales data pertaining to comparable properties. Witness testimony may include, for example, the lay testimony of a property owner, or the expert testimony of an appraiser.
The time specified in the Notice of Hearing is the amount of time each of the parties will have to present their cases. The time counted as the presentation of your case includes your opening statement, closing argument, presentation of testimony and evidence, and Board member questions directed to your testifying witnesses. In addition, time spent on breaks, technical difficulties, or administrative matters that may arise are divided equally between the parties and subtracted from their total hearing time. The Petitioner will present their case first.
For most cases, at least two Board members will hear the petitioner’s case. In an appeal from a county decision, the county will be represented by an attorney. The parties’ witnesses will be present while testifying. It is likely an appraiser from the County Assessor’s Office will act as an expert witness for a county. A BAA Hearing Coordinator will record the hearing audio and act as a timekeeper.
How do I subpoena a witness to appear at a BAA hearing?
File your request for issuance of a subpoena using the case management system. Along with your request, file the proposed subpoena. Within the case management system, underneath the blue filing buttons, click the long green button titled “Get BAA Downloadable Documents and Templates” button to access a subpoena template. Subpoena forms are also available on the BAA website. The BAA will issue a signed subpoena through the case management system. You must then serve the subpoena, and file the proof of service or waiver of service.
Do I need an attorney for a BAA hearing?
Hearings before the BAA are quasi-judicial proceedings, similar to courtroom trials. Hearings are adversarial, with the taxpayer as the petitioner and the county or Property Tax Administrator as the respondent. A respondent will be represented by an attorney. A petitioner may choose to be represented by an attorney. In certain cases involving entity petitioners, an attorney may be required.
Can a property’s value be increased at a BAA hearing?
Yes, if the evidence shows that a property’s assigned value should be higher, the BAA may order that it be raised.