Location: County Clerk & Recorder,
200 W. Oak St., Fort Collins, CO 80521
Mailing: P.O. Box 1280, Fort Collins, CO 80522
Hours: 8:00 a.m. - 5:00 p.m., 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) and personal property (furnishings, machinery, office equipment, etc.) runs from July 3, 2017, through July 14, 2017.
You may connect with us in person or by mail to schedule your hearing. If you wish to select your hearing date and time, you must appear in person to schedule.
In Person Scheduling
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, Citizen Information Center, located at 200 West Oak Street, 1st floor in Fort Collins, CO 80521. You must provide your Notice of Determination (NOD), CBOE hearing request slip, 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.
Due to statutory deadlines, hearings cannot be changed or rescheduled. We cannot schedule hearings by fax, email, or phone.
By Mail Scheduling
If you wish to schedule your hearing by mail, you must send your NOD and CBOE hearing request slip 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 your completed NOD and CBOE hearing request slip. 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.
Failure to include any of the following may delay your ability to schedule a CBOE hearing:
The comparables (evidence) used by the Assessor's Office to set the valuation of your property will be available for you to pick up in the Assessor's Office, located in the Larimer County Courthouse at 200 West Oak Street, on the 2nd floor, three business days prior to your hearing. The Assessor's Office hours are 7:30 a.m. to 4:30 p.m., Monday through Friday.
CBOE hearings will take place between July 17, 2017 through August 4, 2017, 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. Timing is critical, statutory deadline requires that this entire process be completed no later than August 4, 2017.
CBOE decisions will be submitted to the Board of County Commissioners for consideration the Tuesday following your hearing. The administrative office will mail notification letters to the taxpayers shortly after the Board of County Commissioners' ruling. Accompanying each letter will be information regarding the options available for further appeal.
You may also review our CBOE informational brochure for more information.