Colorado Petition To Appeal Property Valuation Assessment Pursuant To Section 39-8-108, C.R.S. is a legal procedure that allows property owners to contest the assessed value of their property by the county assessor. This is done by filing a petition with the county board of equalization (BOE) to obtain a new assessment and/or adjustment of the valuation. The petition must be filed within 30 days after the property owner receives the property evaluation notice from the assessor. There are two types of Colorado Petition To Appeal Property Valuation Assessment Pursuant To Section 39-8-108, C.R.S.: 1. Petition for Abatement — This type of petition is used when the property owner believes the assessed value of their property is incorrect. The property owner must prove to the BOE that the assessed value is incorrect and provide evidence to support their claim. 2. Petition for Exemption — This type of petition is used when the property owner believes the assessed value of their property should be exempted from property taxes. The property owner must provide evidence to the BOE that the property meets the criteria for exemption.