Board of Equalization

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).

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

• Complete the online Petition to the CBOE  using this online form. (Preferred)

OR

• Complete the form included with your Notice of Determination, and mail it to:

Board of Equalization
P.O. Box 264
Hot Sulphur Springs, CO 80451

To preserve your appeal rights, your Petition to the County Board of Equalization must be 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.  You may be required to prove that you filed a timely appeal; therefore, we recommend that - if you opt to mail your petition - all correspondence be mailed with proof of mailing.

NOTE: Submitting your appeal online is the CBOE's preferred submission method. You do NOT need to both submit your appeal online and mail your appeal request.

Appeals Hearings

• Hearings will be scheduled with referees appointed by the Board of County Commissioners on a specific day and time between July 1 and August 4. Each hearing is scheduled for 10 minutes, and cannot be changed.
• You will be notified of the date and time scheduled for your hearing by mail. You can also view the hearing schedule here: CBOE 2023 Hearing Schedule
• You do not need to be present at your Appeals Hearing. You may also choose to appoint a representative to attend on your behalf. If you are appointing a representative, you are required to provide a Letter of Agency. Remember - neither you nor a representative are required to attend your CBOE hearing. If you choose to submit a Letter of Agency, it must be received along with all other supporting documents at least 48 hours prior to your hearing.
• All supporting documentation must be submitted to the CBOE at least 48 hours ahead of your appeals hearing.

Additional Property Valuation Appeals Information

• The County Board of Equalization must conclude hearings and render decisions by August 5, § 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:

1. 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.
2. 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.
3. 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 via email to gcboe@co.grand.co.us; 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), appoint 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.