Board of Equalization
In Elbert County, the Board of County Commissioners (BOCC) sits as the County Board of Equalization (CBOE). The mission of the CBOE is to assure just and equalized property tax assessments. The CBOE hears taxpayer’s appeals of property valuation and classification by the Assessor, 39-8-102 C.R.S.
Process of the County Board of Equalization:
Using mass appraisal techniques, the Assessor values all properties in the County to the current level of value. That is, all properties are appraised to market value on the appraisal date with appropriate consideration of the cost, market and income approaches to value. If you have timely filed an appeal to valuations set by the Elbert County Assessor and are dissatisfied with the Assessor’s final determination of value, then you may file an appeal to have that determination reviewed by the CBOE.
Independent Referees are appointed, by the CBOE, to conduct hearings, make findings and submit recommendations for final action to the CBOE, 39-8-102(2)(i) C.R.S.
How to File an Appeal:
If you appealed timely to the Assessor, but are not satisfied with the decision, you may appeal to the County Board of Equalization (CBOE). Please see the instructions below. Appeal Instructions are also listed on your Notice if Determination from the Assessor.
- Your appeal must be postmarked or delivered in person on or before: July 15 for Real Property and July 20 for Personal Property.
- Please include your requested value in terms of specific dollar amount, as well as any supporting documents or exhibits you wish to present.
- You must submit an appeal for to CBOE: by email to the Clerk, by mail PO BOX 37, Kiowa, CO 80117, or deliver to the Clerk to the BOE at 440 Comanche St. Kiowa, CO 80117.
- A hearing will be scheduled, and you will be mailed notification of date and time. Please note the with time constraints, rescheduling may not be available. Each hearing is scheduled for 20 mins.
- Additional documents submitted to the CBOE on the day of the hearing, may not be considered due to time constraints.
Any further questions, please contact the Clerk to the CBOE at 720-595-3605.
Further Property Valuation Appeals Information:
CBOE decision letters will be mailed after decisions are rendered in August. If you are not satisfied with the 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, website: www. dola.colorado.gov/baa
- District Court – Questions about filing a District Court appeal must be directed to the District Court at 751 Ute Ave, Kiowa, CO 80117, Phone: 303-621-2131.
- 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 – Fill out the Petition for Arbitration form and submit via email to the Clerk ; or mail to PO Box 37, Kiowa, CO 80117; or in person at 440 Comanche St, Kiowa, CO 80117.
- The County Commissioners, acting as the 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.