Location: County Clerk & Recorder,
200 W. Oak St., Fort Collins, CO 80521
Mailing: P.O. Box 1280, Fort Collins, CO 80522
Hours: 8 am - 5 pm, August - October
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 will be conducted from August 18 - September 15, 2025 for real property (residential homes, vacant and improved land, and commercial buildings) and personal property (furnishings, machinery, office equipment, etc.). Please see below for scheduling deadlines for In Person, By Mail and Online. Hearings will be held from September 15 - October 3, 2025.
Evidence can be submitted while scheduling or must be submitted to our office at least 2 business days before your 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.