Board of Equalization 2024

For the most flexibility and greatest chance for getting your preferred date and time, you (the taxpayer), or your agent must appear in person at the Larimer County Administrative Services building, Recording Department, located at 200 West Oak Street, 1st floor in Fort Collins, CO 80521. You must provide your Notice of Determination (NOD), completed and signed Petition to the County Board of Equalization, CBOE Hearing Request form and any evidence you wish to present to the county Board of Equalization (issued by the Assessor's Office, or otherwise). Hours are 8:00 a.m. - 5:00 p.m., Monday through Friday.

Hearings cannot be changed or rescheduled. We cannot schedule hearings by phone or by fax.

All in-person scheduling must be conducted by 5 p.m., Monday, July 15, 2024 for real property and by Monday, July 22, 2024 for personal property.

If you wish to schedule your hearing by mail, you must send your Notice of Determination (NOD), completed and signed Petition to County Board of Equalization, and CBOE Hearing Request form to the County Board of Equalization at P.O. Box 1280, Fort Collins CO 80522. You will be notified by mail and email, at the email address provided on the hearing request form, of the date, time and location of your hearing shortly after we receive these three documents. 

All mail scheduling must be postmarked no later than Monday, July 15, 2024 for real property and by Monday, July 22, 2024 for personal property.

If you wish to schedule your hearing by email, you must send your Notice of Determination (NOD), completed and signed Petition to County Board of Equalization, and CBOE Hearing Request form to the email address of the County Board of Equalization:  cboeadmin@larimer.org.  You will be notified in writing to the originating email address of the date, time, and location of your hearing within a week after we receive these three documents. 

All electronic mail submissions must be dated and time stamped by 5 p.m., Monday, July 15, 2024 for real property and by Monday, July 22, 2024 for personal property.

Documents necessary to schedule your hearing for each real or personal property appeal are listed below.  Failure to include any of these three documents may delay your ability to schedule a CBOE hearing:

1. NOD - Notice of Determination – complete with your estimate of property value and signature.
2. Petition to County Board of Equalization (on the back of your NOD).  Complete and sign this document.
3. CBOE Hearing Request form
    -  Complete with your name, agent name (if applicable), schedule/parcel number (which can be found on the front of your NOD), and dates and times that you are unavailable to attend a hearing.

CBOE hearings will take place July 15 through August 2, 2024, and will be comprised of one or two referees appointed by the Board of County Commissioners, a certified appraiser from the Assessor's Office, and you (the taxpayer). Each hearing will be 15 minutes in length. This time allows you (the taxpayer), to present your evidence for 5 minutes, the appraiser from the Assessor's office to present their evidence for 5 minutes, and the remaining time is left for the referee(s) to deliberate and ask final questions. 

The CBOE is not affiliated with the Assessor’s Office.  Any evidence previously submitted by you to or used by the Assessor’s Office will not be brought forward to the CBOE.  Evidence that you wish to submit can be provided at the time the hearing is scheduled or can be submitted at least 2 business days before your hearing. Evidence can be submitted in person at 200 West Oak Street, 1st floor in Fort Collins, CO 80521 or by email at cboeadmin@larimer.org (email must include account/schedule number and
date & time of scheduled hearing). 

Evidence submitted should support your position. Appraisals or real estate agent/MLS listing information can be helpful to illustrate your estimate of property valuation. Sale comparables for the statutorily required timeframe (the period of July 1, 2020, through June 30, 2022), may be obtained by visiting the following links provided by the Assessor's Office:

• Residential sales information
• Commercial sales information
• Mobile home sales information
• Vacant land sales information

No decisions will be announced or available until final approval is obtained by the Board of Equalization. The referee(s) will make a recommendation that will be presented to the Board of Equalization the Tuesday following the completion of your hearing. CBOE recommendations are submitted to the Board of County Commissioners acting as the County Board of Equalization.  The Administrative Office will mail decision letters to property owners and agents by the end of the week following the final approval. If you haven't received a letter of decision by August 19, 2024, call our CBOE voicemail at (970) 498-7838, and leave your name, contact number, and the reason for your call.

Pursuant to C.R.S. section 39-8-108, if you wish to appeal the Board’s decision, you must file your petition within 30 days from the postmarked date of this letter to one of the following:

• STATE BOARD OF ASSESSMENT APPEALS, DEPARTMENT OF LOCAL AFFAIRS
  • Phone: (303) 864-7710
  • Fee: None, if no more than two petitions were filed during this fiscal year
• BINDING ARBITRATION
  • Phone: (970) 498-7010
  • Fee: $150, which may be refunded in part or whole pending outcome of appeal
• DISTRICT COURT – 8TH JUDICIAL DISTRICT
  • Phone: (970) 494-3500
  • Fee: $235 plus court costs