Cirque Meadows by Adam Johnson

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.

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:

  • NOD - 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 NOD), 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.

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.


  1. What is an NOD?
    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. What are Real and Personal Property?
    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. 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.

  4. 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.

  5. 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, 2014, through June 30, 2016), may be obtained by visiting the following links provided by the Assessor's Office:
  6. Can evidence be brought on the day of the hearing?
    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. 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.

  8. Will I receive a decision at the hearing?
    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. When will I receive a decision?
    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 20, 2017, call our CBOE voicemail at (970) 498-7838, and leave your name, contact number, and the reason for your call.

  10. 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.

  11. What if I have questions concerning the NOD I received?
    Questions regarding the NOD 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.

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

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