Board of Equalization
The County Board of Equalization (BOE) process has concluded. Any appeals of property valuations going forward are made to bodies independent from the County; accordingly, the County has no more information regarding appeals to arbitration, the BAA, or the District Court than the petitioner does. Information regarding how to appeal to these various bodies can be found on the County website and on the Decision sent to each petitioner.
The County is not responsible for facilitating appeals from the BOE’s determinations of property value. The County does provide the initial point of contact between petitioners and arbitrators through a form available on the County website, but the arbitrator sets the hearing and determines the methods for submitting any documentation. If you have questions regarding appeals to the BAA or District Court not answered by the information already provided to you, please contact the BAA or the District Court directly.
Additionally, you may wish to familiarize yourself with Colorado Revised Statutes 39-8-101 et. seq., the state statutes that govern the appeals process. The full text of these relevant statutes are available through the Colorado General Assembly’s website.
At this point in the valuation process, the County and the petitioner each stand as parties to the somewhat adversarial appeal of the valuation of the property at issue. Neither the County nor the petitioner is responsible for setting up an appeal hearing or laying out the process by which evidence will be submitted and reviewed. The County has centralized the information that it has regarding the appeals process on the County website.
If you have a question regarding the physical status of your Decision (i.e., your Decision has been damaged and is now unreadable, or you have encountered difficulty in receiving your Decision by mail), the County may be able to provide you with assistance beyond what is available on the County website. All other questions regarding the appeals process, if not already addressed on the County website and in your Decision, can only be answered by the appellate bodies at issue.
About the CBOE
The mission of the County Board of Equalization (CBOE) is to assure just and equalized property tax assessments. the CBOE hears taxpayers' appeals of property valuation and classification by the Assessor (39-8-102 C.R.S).
Pursuant to State statute, protesting your property value is a structured process, with each step requiring that the previous step was completed and a decision rendered. The Grand County Board of Equalization convened Monday, August 7, 2023 to render official decisions based on the appointed referees' recommendations.
If you protested your property valuation with the Assessor, submitted an appeal to the CBOE, and would like to pursue binding arbitration, please click here to complete an online form notifying the Board of your request in writing.
Click here to view the full list of 2023 arbitrators appointed by the Board of County Commissioners (per State Statute).
Please do not contact the Assessor's Office regarding Board of Equalization appeals decisions / information.
Board of Equalization Process
Using mass appraisal techniques, the Assessor's Office identifies, classifies and values all real and personal property in Grand County according to statutory provisions.
If you protested your property valuation, received a Notice of Determination, and disagree with the Assessor's decision, you have the right to appeal to the CBOE for further consideration (39-8-106(1)(a) C.R.S.).
Submitting an Appeal Petition to the CBOE
Appeal submissions were due to the CBOE by July 15, 2023. To preserve your appeal rights, your Petition to the County Board of Equalization must have been postmarked or delivered on or before July 15 for real property and on or before July 20 for personal property – after such date, your right to appeal is lost.
- Hearings with referees appointed by the Board of County Commissioners took place between July 10 and August 4. You were not required to be present at your Appeals Hearing.
Additional Property Valuation Appeals Information
- The County Board of Equalization rendered decisions August 7, 2023, § 39-8-107(2), C.R.S.
- The Grand County Clerk & Recorder must mail a written decision to you within five (5) business days following the date of the decision.
- If, after receiving the CBOE's decision, you may choose only one of the following three options for further appeal within 30 days of the date the decision by the CBOE was mailed:
- Board of Assessment Appeals (BAA) - Appeal forms and questions about filing an appeal with the BAA must be obtained from the Board of Assessment Appeals, 1313 Sherman Street, Room 315, Denver, CO 80203, Phone:303-864-7710.
- District Court - Questions about filing a District Court appeal must be directed to the District Court at 307 Moffat Ave., PO Box 192, Hot Sulphur Springs, CO 80451, Phone: 970-725-3357.
- Binding Arbitration - You have the right to submit your case to arbitration. If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends. (§ 39-8-108.5, C.R.S.)
- If you would like to request an appeal for binding arbitration - it must be submitted in writing. Please complete this online form (preferred), or send a email to email@example.com; or mail to P.O. Box 264, Hot Sulphur Springs, CO 80451; or you visit the Manager's Office in person at 308 Byers Ave. in Hot Sulphur Springs.
- The County Commissioners, acting as the County Board of Equalization (CBOE), appointed a list of persons who are qualified to act as arbitrators of property valuation disputes. If you choose this option, the arbitrator's decision is final and your right to appeal your current valuation ends.
- Arbitrator Fees:
39-8-108.5 (5)(a) An arbitrator's expenses and fees shall not exceed one hundred fifty dollars per case concerning residential real property. For cases concerning any taxable property other than residential real property, an arbitrator's expenses and fees shall be an amount agreed upon by the taxpayer and the county board of equalization.
(b) The arbitrator's fees and expenses, not including counsel fees, incurred in the conduct of the arbitration shall be paid as provided in the decision.