For property owners in Larimer County, the first step in the property protest/appeal process is with the Larimer County Assessor. Visit the Assessor's website to learn of the convenient and time saving options to file a property protest.

After reviewing your appeal, the Assessor will provide a Notice of Determination (NOD) on or before June 30. If you do not agree with the Assessor's determination, you can choose to continue the process with the County Board of Equalization (CBOE). 

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

CBOE referee decisions are submitted to the Board of County Commissioners for consideration and mailed to taxpayers within two (2) weeks of the CBOE hearing.  The next potential step after CBOE is one of three options: state board of appeals (BAA), district court, or arbitration. Included in the decision letter is information regarding three options available for further appeal (such appeal must be filed within thirty (30) days from the postmarked date of the decision letter) 

Most property owners choose to appeal to the State Board of Assessment Appeals (BAA) as it is less costly than arbitration or District Court and the decision of the BAA may be further appealed.  In most cases, there is no fee.

The Board of County Commissioners appoints independent arbitrators to hear and decide property valuation disputes. 

Arbitration decisions are binding and do not allow for further appeal.

The fee to file a Petition for Arbitration is $150, which may be refunded in part or whole depending on the outcome of the hearing. 


Taxpayers may appeal to the 8th Judicial District Court for judicial review of the decision of the Board of Equalization.

The fee to file a civil case is $224.00 plus any additional court costs.

Additional information can be found at