Cirque Meadows by Adam Johnson

Larimer County Offices, Courts, District Attorney, and Landfill are closed on May 29, 2017 in observance of the Memorial Day Holiday. Critical services at Larimer County are not disrupted by closures.


Angela Myers

Angela Myers

County Clerk
and Recorder

Connect with


Recording & Citizen Information Center

Board of Equalization

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.

If you wish to select your hearing date and time, you must appear in person at the Larimer County Courthouse, Boyd Lake Room, located at 200 West Oak Street, 1st floor in Fort Collins, CO 80524, with your Notice of Determination (N.O.D.) issued by the Assessor's Office. Our 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.

If you wish to schedule your hearing by mail, you must send your N.O.D. and CBOE hearing request slip, indicating the dates and times you are unavailable, 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 N.O.D. and hearing request slip.

Failure to include any of the following may delay your ability to schedule a CBOE hearing:

  • N.O.D. - Notice of Determination – complete with your estimate of property value and signature.
  • CBOE hearing request slip – complete with your name, agent name (if applicable), schedule or parcel number (which can be found on the front of your N.O.D.), and dates and times that you are unavailable to attend a hearing.
  • Evidence – any evidence illustrating a need for adjustment to the Assessor's assigned value. All evidence previously submitted to the Assessor's Office during the preliminary appeal process must be resubmitted to the CBOE as the CBOE is not affiliated with the Assessor's Office.

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.

Your CBOE hearing 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 eight minutes, the appraiser from the Assessor's office to present their evidence for eight minutes, and the remaining time is left for the referee(s) to deliberate and ask final questions.

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.


  1. What is an N.O.D.?
    The N.O.D. 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. I haven't received my hearing notice, what should I do?
    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.

  3. I will not be able to attend my hearing. What can I do?
    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.

  4. What evidence should I bring?
    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, 2009, through June 30, 2014), may be obtained by visiting the following links provided by the Assessor's Office:
  5. How do I schedule a hearing?
    You, the taxpayer, or your agent must submit the N.O.D., CBOE hearing request slip, and any evidence you wish to present to the County Board of Equalization, located at 200 West Oak St., Fort Collins, CO, 80521. Your N.O.D. must be complete with your estimate of property value and signature. Your CBOE hearing request slip must be complete with your name or agent's name (if applicable), schedule or parcel number, and dates and times you are unavailable to attend a hearing.

  6. When can I schedule a hearing?
    Scheduling for real property (residential homes, vacant and improved land, and commercial buildings) runs from July 1, 2015, through July 15, 2015. Scheduling for personal property (furnishings, machinery, office equipment, etc.) will run from July 1, 2015, through July 22, 2015.

  7. What happens at the hearing?
    The taxpayer and a representative from the Assessor's office will each have equal time to present their evidence. The referee(s) may ask questions and rebuttals may be given as time allows.

  8. Can evidence be brought on the day of the hearing?
    Yes, evidence may be presented the day of the hearing, but please bring all papers in triplicate — one for you, one for the Assessor's representative, and one for the referee. A copy machine will not be available at your hearing.

  9. Are hearings recorded?
    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.

  10. Will I receive a decision at the hearing?
    The referee(s) will make a recommendation that will be presented to the Board of County Commissioners the Tuesday following completion of all hearings. No decisions will be announced or available until final approval is obtained by the Board of County Commissioners.

  11. When will I receive a decision?
    You (or 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 20, 2014, call our CBOE voicemail at (970) 498-7838, and leave your name, contact number, and the reason for your call.

  12. May I appeal the decision of the County Board of Equalization?
    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.

  13. What if I have questions concerning the N.O.D. I received?
    Questions regarding the N.O.D. can be answered by calling the Assessor's Office at (970) 498-7050. Their office hours are 7:30 a.m. - 4:30 p.m.

  14. I lost my hearing request slip. Where can I get another one?
    Print CBOE hearing request slip.

  15. What if I am unavailable to schedule a hearing?
    You can mail your CBOE hearing request slip, and we will schedule a hearing for you. You may also appoint an agent or representative to schedule a hearing for you; however, all agents and representatives must have the signed and completed N.O.D., the completed CBOE hearing request slip, written authorization from the owner appointing another party to attend the hearing on your behalf, and any evidence you would like to submit for your hearing.
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