Location: County Clerk & Recorder, 
200 W. Oak St., Fort Collins, CO 80521

Mailing: P.O. Box 1280, Fort Collins, CO 80522

Hours: 8am - 5pm, June through August
Phone: (970) 498-7838

Pursuant to Colorado Revised Statutes 39-8-101, the Board of County Commissioners sits as the County Board of Equalization (CBOE) and appoints independent referees each summer to hear individual taxpayers' appeals of the Assessor's valuation of real and personal property to ensure owners receive fair and equalized assessments of their property.

The Larimer County Clerk and Recorder's CBOE administrative office oversees the scheduling of hearings, the filing of documentation, and serves as a liaison between the CBOE referees, taxpayers, the Assessor's Office, and the Board of County Commissioners. Each employee of the CBOE administrative office is deputized by the Larimer County Clerk and Recorder and strives to ensure that you, the taxpayer, have full access to the property tax appeal system.

Scheduling for real property (residential homes, vacant and improved land, and commercial buildings) will be conducted from July 2 through July 20, 2018.  Hearings will be held from July 16 through August 3, 2018.

Scheduling for personal property (furnishings, machinery, office equipment, etc.) will be held from July 2 through July 20, 2018.  Hearings will be held from July 16 through August 3, 2018. 

Statutory deadline requires that the entire process be completed no later than August 3, 2018.

You may connect with us in person, by USPS mail or by email to schedule your hearing. If you wish to select your hearing date and time, you must appear in person to schedule.

Please keep in mind that more options for hearing times will be available the sooner we receive these completed items. If we receive these items close to the end of the scheduling period, the options for hearing times will be very limited, and you may be scheduled for a day or time that you will be unable to attend.

If you wish to select your hearing date and time, you (the taxpayer), or your agent must appear in person at the Larimer County Courthouse offices, Citizen Information Center, 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, the CBOE Hearing Request, 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 16, 2018 for real property and by Friday, July 20, 2018 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 the CBOE Hearing Request to the County Board of Equalization at P.O. Box 1280, Fort Collins CO 80522. You will be notified in writing of the date, time and location of your hearing shortly after we receive these three documents. 

All USPS mail scheduling must be postmarked no later than Monday, July 16, 2018, for real property and by Friday, July 20, 2018 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 the CBOE Hearing Request 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 16, 2018, for real property and by Friday, July 20, 2018, 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. Hearing Request -  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 between July 16 through August 3, 2018, 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 20 minutes in length. This time allows you (the taxpayer), to present your evidence for 7 minutes, the appraiser from the Assessor's office to present their evidence for 7 minutes, and the remaining time is left for the referee(s) to deliberate and ask final questions. 

The comparables used by the Assessor to set the value of your property are available for pick-up three business days prior to your hearing. The packets are available in the Assessor’s Office in the Larimer County Courthouse offices at 200 W. Oak Street, on the 2nd Floor. For more information on these packets, contact the Assessor’s Office directly at 970-498-7050.

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 automatically be brought forward to the CBOE unless it is noted by you on the Petition to County Board of Equalization that you will use the same information already supplied to the Assessor’s Office.  Any new evidence that you wish to submit can be provided at the time the hearing is scheduled or can be brought to the hearing by the petitioner(s).  However, if you wish for the Assessor’s Office to receive new evidence for their review, it must be submitted at the time the hearing is scheduled.

CBOE recommendations are submitted to the Board of County Commissioners.  The Administrative Office will mail decision letters to property owners after the County Commissioners’ ruling. If you haven't received a letter of decision by August 24, 2018, call our CBOE voicemail at (970) 498-7838, and leave your name, contact number, and the reason for your call.

Each CBOE decision letter will contain  information regarding the options available for further appeal.

You may also review our CBOE informational brochure for more information.

FAQs

  1. The NOD is the Notice of Determination, which is sent to taxpayers by the Assessor's Office during the latter part of June. This notice contains the Assessor's response to the taxpayer's protest in May.

  2. Real property is any immovable property attached directly to land as well as land itself (i.e., residential homes, vacant and improved land, and commercial buildings). Personal property is any movable asset not fixed permanently to one location (i.e., furnishings, machinery, office equipment, etc.).

  3. If mailing in your request for a hearing, allow 3-4 days to receive your notice for hearing. If it has been more than 3-4 days since you sent in your notice for your hearing, call (970) 498-7838, leave your name, contact number, and the reason for your call, and we will respond within 24 hours.

  4. If you are unable to attend your hearing for any reason, you must submit written authorization to appoint someone to attend on your behalf. If you cannot have an agent or representative present at your hearing, the hearing will proceed in your absence, and you will be provided with options for further appeal. You may submit any evidence you would like presented at your hearing in your absence to the County Board of Equalization at 200 W. Oak Street Suite 1000; Fort Collins, CO 80521.

  5. 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, 2014, through June 30, 2016), may be obtained by visiting the following links provided by the Assessor's Office:

  6. Yes, evidence may be presented the day of the hearing, but please bring three copies of all papers - one for you, one for the Assessor's representative, and one for the referee. A copy machine will not be available at your hearing.

  7. Hearings are not recorded. Should you decide to appeal the decision of the Board of Equalization, the subsequent hearing will be a "de novo" hearing, which means you will start the hearing process anew and new evidence will be presented.

  8. No decisions will be announced or available until final approval is obtained by the Board of County Commissioners. The referee(s) will make a recommendation that will be presented to the Board of County Commissioners the Tuesday following the completion of your hearing.

  9. You and your agent will be mailed a decision letter by the end of the week following the Commissioners' final approval. If you haven't received a letter of decision by August 24, 2018, call our CBOE voicemail at (970) 498-7838, and leave your name, contact number, and the reason for your call.

  10. Yes, the decision of the CBOE may be appealed via three different avenues, all of which must be pursued within 30 days of the date on your decision letter. The three options for further appeal will be clearly defined on your decision letter.

  11. Questions regarding the NOD can be answered by calling the Assessor's Office at (970) 498-7050. Their office hours are 7:30am - 4:30pm.

 

Contact Recording & Citizen Information Center

ADDRESS: 200 W. Oak Street, First Floor, Fort Collins, CO 80521
HOURS: Monday-Friday 8:00am - 5:00pm
PHONE: (970) 498-7860
EMAIL: recording@larimer.org
FAX: (970) 498-7906
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