Board of Equalization 2026

The Larimer County Board of Equalization (CBOE) is not yet scheduling hearings for the 2026 CBOE cycle. Please check back here on July 1st 2026. This page will be updated with the latest information and instructions on how to schedule a hearing.

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 mail a Notice of Determination (NOD) on June 30, 2026. If you do not agree with the Assessor's determination, you can choose to continue the process with the County Board of Equalization (CBOE).

County Board of Equalization scheduling will be available on this page 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.

FAQs

What is the County Board of Equalization (CBOE)?

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.

What is a Notice of Valuation?

The Notice of Valuation (NOV) was sent to taxpayers by the Assessor's Office on May 1, 2026. This notice describes the property you own and lists the actual value for the previous year and the current year. Please contact the Assessor's Office if you have any questions about your NOV.

How can I appeal the valuation listed on the NOV?

Please contact the Assessor's Office for information about appealing the valuation listed on the Notice of Valuation (NOV). The deadline for all property owners to appeal their valuations is June 8, 2026. Visit the Assessor website to learn of the convenient and time saving options to file a property protest.

What is a Notice of Determination?

After appealing the property valuation with the Assessor's Office, a Notice of Determination (NOD) containing the Assessor's decision will be mailed to the taxpayer. The NOD will be mailed by the Assessor's Office on June 30, 2026.

Can I appeal the valuation shown on the Notice of Determination?

If you are still dissatisfied with the property valuation after protesting with the Assessor's Office, you may appeal to the CBOE.

When can I appeal the Assessor's decision to the CBOE?

Scheduling a CBOE hearing will be available on 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.

How do I schedule a hearing with the County Board of Equalization?

This webpage will be updated on July 1, 2026 and will contain a link that can be used to schedule a CBOE hearing. It is strongly recommended to schedule your hearing early to ensure your preferred time is available.

In order to schedule a hearing with the CBOE, you must have first appealed your property valuation with the Assessor's Office.

Are there options available for further appeal after CBOE?

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 this letter to one of the following: