Commercial Appeal Deadlines: Colorado & the West
Colorado, answered first: the next real-property protest deadline is June 1, 2027 (SB26-046 moves it up from June 8 beginning with the 2027 cycle), and notices of valuation mail May 1, 2027. Colorado business personal property runs its own calendar: declarations April 15, protests June 30 (July 31 from 2027 in alternate-procedure counties). Below: the filing deadline in each of the twelve states covered on this site, what starts the clock, and where the case goes after a denial. Print it and tape it to the wall.
One Table, Every Filing Window
Two kinds of clocks run below. Fixed-date states set the deadline by statute no matter when your notice arrives; notice-date states start counting the day the assessor mails. Know which kind your state is before the notice lands.
| State | Filing Deadline | What Starts the Clock | Next Stage & Its Deadline | Full Guide |
|---|---|---|---|---|
| ColoradoHome State | June 8 (2026) June 1 from the 2027 cycle under SB26-046 | Fixed date. Notices of Valuation mail around May 1; the deadline does not move with the mailing. | CBOE petition by July 15 (September 15 in alternate-procedure counties) → BAA, district court, or arbitration by September 1 (December 1 in alternate-procedure counties), or 30 days after the decision if notified off-schedule (SB26-046) → abatement petitions reach back up to 2 years for unprotested years. | Colorado guide → |
| Arizona | 60 days from notice Notices mail by March 1, for the following tax year | Notice mail date. The 60-day petition clock runs from the mailing of the Notice of Value. | Board of Equalization within 25 days of the assessor's decision, or file directly in Arizona Tax Court by December 15 of the valuation year. | Arizona guide → |
| California | Sept 15 or Nov 30, by county Window opens July 2 statewide | Fixed county window. September 15 in counties that mail value notices to every owner by August 1; November 30 in most others; the county lists are certified annually. | The Assessment Appeals Board must hear and decide within 2 years of a timely application, or the applicant's own opinion of value is enrolled. | California guide → |
| Iowa | April 30 Window opens April 2 | Fixed window. The board-of-review protest runs April 2–30 whether or not a notice arrives. | PAAB or district court within 20 days after the board of review adjourns, or by May 31 if later (roughly June 20 in a typical year). | Iowa guide → |
| Kansas | 30 days from notice Notices mail by March 1 | Notice mail date. The informal equalization appeal is due within 30 days of the valuation notice's mailing. | Board of Tax Appeals within 30 days of the county's written decision. If the spring was missed entirely, payment under protest at the December 20 tax payment is the second route. | Kansas guide → |
| Montana | 30 days from notice Notices mail in June, once per 2-year cycle | Notice date. One notice per two-year cycle; a late AB-26 is accepted until June 1 of the second cycle year, but relief then covers the second year only. | Montana Tax Appeal Board by the later of 45 days after the county hearing or 30 days after the county decision mails. | Montana guide → |
| Nebraska | June 30 Change-of-value notices mail by June 1 | Fixed date. No value change means no notice; the June 30 protest deadline applies either way. | TERC appeal by the fixed date of August 24, or September 10 where the county extended its hearings. | Nebraska guide → |
| Nevada | January 15 Next business day if the 15th falls on a weekend | Fixed date. Value notices mail by December 18, barely four weeks before the petition deadline, over the holidays. | State Board of Equalization by March 10; after that, district court within 3 months of paying the final installment. | Nevada guide → |
| Oregon | December 31 PVAB petition to the county clerk | Fixed date. The tax statement mailed by October 25 is the value notice, a ten-week window. | Oregon Tax Court, Magistrate Division, within 30 days of the PVAB order's mailing. | Oregon guide → |
| Utah | September 15 Or 45 days after the notice, if later | Fixed date with a safety valve. Valuation notices mail by July 22; the 45-day rule matters only when a notice runs late. | Utah State Tax Commission within 30 days of the county BOE decision. | Utah guide → |
| Washington | July 1 or 30–60 days from notice Whichever is later; window varies by county | Notice mail date. 60 days in King, Pierce, and Snohomish; 30 days in Spokane and by statute elsewhere, never earlier than July 1. | State Board of Tax Appeals within 30 days of the mailed BOE decision. | Washington guide → |
| Wyoming | 30 days from schedule Schedules mail the 4th Monday of April | Notice mail date. The written objection is due 30 days from the assessment schedule's mailing or postmark, whichever is later. | County board hearing in summer; State Board of Equalization within 30 days of the county decision's entry or mailing. | Wyoming guide → |
The table above covers real property. Last verified August 2026. Colorado business personal property runs on its own calendar (see the table below); other states’ personal-property dates are covered in each state guide. Several states move dates for weekends, county elections, or late mailings; the controlling date is always the one on your notice. Colorado's June 1 protest deadline takes effect with the 2027 cycle under SB26-046, which also sets July 15/31 personal-property dates for the nine alternate-procedure counties from 2027.
Colorado Business Personal Property: a Different Calendar Entirely
Equipment, machinery, and fixtures run six weeks behind the real property calendar, on tighter windows. Schedules at or below the exemption ($56,000 per county through 2026, a flat $58,000 from 2027 under SB26-116) owe nothing and file nothing. Whether a filed schedule is right is a different question: the free declaration review answers it in writing.
| Date | What Happens | The Fine Print |
|---|---|---|
| January 1 | Assessment date | Personal property is listed wherever it sits at noon January 1. At or below the exemption threshold, nothing is taxed and no filing is due. |
| April 15 | Declaration Schedule (DS 056) due | Filed with each county assessor. Extensions of 10 or 20 days by written request; late penalty is the lesser of $50 or 15% of the tax. |
| June 15 July 15 from 2027 in alternate-procedure counties | Notices of Valuation mail | Six weeks behind the real property notices, with the protest window already running. From 2027, in counties using the alternate protest procedure (the nine over 300,000 in a reappraisal year), notices mail by July 15. |
| June 30 July 31 from 2027 in alternate-procedure counties | Assessor protest deadline | Postmarked or delivered by June 30 (July 31 from 2027 in alternate-procedure counties), as little as fifteen days from the notice. Determinations mail by July 10 (August 15 in alternate-procedure counties). |
| July 20 | County Board of Equalization appeal | Five days after real property’s July 15, an easy transposition error. Alternate-procedure counties move both rolls to September 15. From the CBOE decision, the same deadline to the BAA applies: the later of September 1, December 1 in alternate-procedure counties, or 30 days after a decision mailed off the regular schedule. |
| Up to 2 years back | Abatement & refund | Erroneous or illegal levies can be abated by petition within two years, and “clerical error” expressly includes the taxpayer’s own mistakes on the declaration schedule. Eligibility depends on each year’s protest history. The two years run from January 1 of the year after the levy; tax year 2024 closes permanently on January 1, 2027. |
Personal property authorities: declarations C.R.S. § 39-5-116; notices and protests §§ 39-5-121–122; CBOE § 39-8-106; abatement §§ 39-10-114, 39-10-114.5; exemption § 39-3-119.5. Full detail in the Colorado guide.
Common Questions
The deadline is the easy part. The case is the work.
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