Board of Equalization 2026

Location: Larimer County Clerk & Recorder, 200 West Oak Street, Fort Collins, CO 80521

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

Hours: 8 am - 5 pm, July - 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 year 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 permanent 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.

County Board of Equalization scheduling will be available starting July 1, 2026. 

  • Scheduling for real property hearings (residential homes, vacant and improved land, and commercial buildings) will occur July 1, 2026 through July 15, 2026.
  • Scheduling for personal property hearings (furnishings, machinery, office equipment, etc.) will occur July 1, 2026 through July 20, 2026.

All hearings will be held July 13, 2026 through August 3, 2026.

Please see below for scheduling deadlines for Online, In-Person, and by Mail.

Evidence may be submitted at the time of scheduling. Otherwise, it must be submitted to our office no later than two (2) business days before the hearing. 

To ensure you are scheduled for a hearing for the date and time most convenient for you, please return your documents early. Hearings are scheduled on a first-come, first-served basis.

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If you are an agent representing multiple properties, please call our office at (970) 498-7838 for assistance with scheduling.

If you wish to schedule your hearing online, please visit the Larimer CBOE Appeal System. 

Online scheduling closes at 5:00 pm on Wednesday, July 15, 2026 for real property and personal property. After online scheduling closes on July 15, 2026 you can still schedule personal property hearings through July 20, 2026 in-person or by mail.

To schedule your hearing in person, you (the taxpayer), or your agent must appear at the Larimer County Administrative Services building, Recording Department, 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, CBOE Hearing Request Form and any evidence you wish to present to the County Board of Equalization. Hours are 8:00 am - 5:00 pm, Monday through Friday.

Hearings cannot be changed or rescheduled. We cannot schedule hearings by phone, email, or fax.

All in-person scheduling must be completed no later than 5:00 pm on Wednesday, July 15, 2026 for real property (residential homes, vacant and improved land, and commercial buildings).

Scheduling for personal property (furnishings, machinery, office equipment, etc.) must be completed no later than 5:00 pm on Monday, July 20, 2026.

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 CBOE Hearing Request Form to the County Board of Equalization at P.O. Box 1280, Fort Collins, CO 80522. You will be notified by email, at the email address provided on the hearing request form, of the date, time and location of your hearing shortly after we receive these three documents.

Mail scheduling requests must be postmarked no later than Wednesday, July 15, 2026 for real property (residential homes, vacant and improved land, and commercial buildings).

For personal property (furnishings, machinery, office equipment, etc.), mail scheduling requests must be postmarked no later than Monday, July 20, 2026.

Please review the postmark process on the USPS website to ensure your letter is postmarked as expected. 

CBOE hearings will take place July 13, 2026 through August 3, 2026, and will be comprised of a referee 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 to deliberate and ask final questions. 

The CBOE is not affiliated with the Assessor’s Office. Any evidence previously submitted by you or used by the Assessor’s Office will not be brought forward to the CBOE. Any evidence that you wish to submit can be provided when you schedule your hearing online, in-person, or by mail or must be submitted to our office at least two (2) business days before your hearing.  Evidence can be submitted in person at 200 West Oak Street, 1st floor in Fort Collins, CO 80521 or by email at [email protected] (email must include account/schedule number and date & time of scheduled hearing). 

No decisions will be announced or made available until final approval is obtained by the Board of County Commissioners acting as the County Board of Equalization. The Administrative Office will email or mail decision letters to property owners or agents by the end of the week following the final approval. If you have not received a letter of decision by August 17, 2026, please call our office at (970) 498-7838 to speak with a specialist.

Pursuant to C.R.S. section 39-8-108, if you wish to appeal the Board’s decision, you must file your petition within 30 days from the postmarked date of the decision letter to one of the following:


FAQs

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  1. What is an NOD?

    The NOD is the Notice of Determination, which contains the Assessor's response to the taxpayer's protest in June. The NOD will be mailed out and made available online by Assessor's Office on June 30, 2026. 

  2. I haven't received my hearing notice. What should I do?

    If you mailed in your request for a hearing, allow 5-7 days to receive your notice of hearing. If it has been more than 5-7 days since you sent in your request for your hearing, please call our office at (970) 498-7838 to speak to a specialist.

  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 to be reviewed at your hearing in your absence to the County Board of Equalization at least two (2) business days before your hearing. Evidence can be submitted in person at 200 West Oak Street, 1st floor in Fort Collins, CO 80521 or by email at [email protected] (email must include account/schedule number and date & time of scheduled hearing). 

  4. 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.

  5. I lost my hearing request slip. Where can I get another one?

    The CBOE Hearing Request form is available here on our website. 

Contact Recording

ADDRESS: 200 W. Oak Street, First Floor, Fort Collins, CO 80521   Our Locations
HOURS: Monday-Friday 8:00am - 5:00pm

PHONE: (970) 498-7860
EMAIL: [email protected]

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