Board of Equalization 2025

Location: County Clerk & Recorder, 
200 W. Oak St., Fort Collins, CO 80521

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

Hours: 8am - 5pm, August through 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 through 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 Electronically. Hearings will be held from September 15 through October 3, 2025.

You may connect with us in person, by USPS mail or by electronically to schedule your hearing.

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.

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To schedule your hearing in person, you (the taxpayer), or your agent must appear in person 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 (issued by the Assessor's Office, or otherwise). Hours are 8:00 a.m. - 5:00 p.m., Monday through Friday.

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

All in-person scheduling must be conducted by 5 p.m., Monday, September 15, 2025 for real property and personal property.

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 mail and 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. 

All mail scheduling must be postmarked no later than Monday, September 15, 2025 for real property and personal property.

If you wish to schedule your hearing electronically, please visit this page after August 15, 2025 for additional information.

All electronic submissions must submitted no later than Monday, September 15, 2025 for real property and personal property.

Documents necessary to schedule your hearing for each real or personal property appeal are listed below.  Failure to include any of these three documents may delay your ability to schedule a CBOE hearing:

  1. NOD - Notice of Determination – complete with your estimate of property value and signature.
  2. Petition to County Board of Equalization (on the back of your NOD).  Complete and sign this document.
  3. CBOE Hearing Request Form (will be available in August 2025)

     -  Complete with your name, agent name (if applicable), schedule/parcel number (which can be found on the front of your NOD), and dates and times that you are unavailable to attend a hearing.

CBOE hearings will take place September 15 through October 3, 2025, 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. 

The comparables used by the Assessor to set the value of your property are available for pick-up three business days prior to your hearing. The packets are available in the Assessor’s Office in the Larimer County Administrative Services building at 200 W. Oak Street, on the 2nd Floor. For more information on these packets, contact the Assessor’s Office directly at 970-498-7050.

The CBOE is not affiliated with the Assessor’s Office.  Any evidence previously submitted by you to 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 at the time the hearing is scheduled or can be brought to the hearing by the petitioner(s).  If you wish for the Assessor's Office to receive new evidence for their review, you may submit it at the time the hearing is scheduled or submit it at least 2 business days before your hearing.  

No decisions will be announced or available until final approval is obtained by the Board of Equalization. The referee(s) will make a recommendation that will be presented to the Board of Equalization. CBOE recommendations are submitted to the Board of County Commissioners acting as the County Board of Equalization.  The Administrative Office will mail decision letters to property owners and agents by the end of the week following the final approval. If you haven't received a letter of decision by November 1, 2025, call our CBOE voicemail at (970) 498-7838, and leave your name, contact number, and the reason for your call.

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:


FAQs

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  1. What is an NOD?

    The NOD is the Notice of Determination, which is sent to taxpayers by the Assessor's Office in August 2025. This notice contains the Assessor's response to the taxpayer's protest in May.

  2. 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.

  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 reviewed at your hearing in your absence to the County Board of Equalization at least 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 cboeadmin@larimer.org (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 2025 CBOE Hearing Request Form will be available in August 2025.

Contact Recording

ADDRESS: 200 W. Oak Street, First Floor, Fort Collins, CO 80521
HOURS: Monday-Friday 8:00am - 5:00pm
PHONE: (970) 498-7860
EMAIL: recording@larimer.gov
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