County Board of Equalization:
In Archuleta 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 taxpayers’ 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 using qualified/valid sales that occurred within the state mandated study period of July 1, 2020 to June 30, 2022 for tax year 2023 and 2024. The value reflects market value as of June 30, 2022. If you have timely filed an appeal to your property valuation set by the Archuleta County Assessor and are dissatisfied with the Assessor’s final determination of value, then you may file an appeal to have a hearing with the CBOE and the County Assessor to state your evidence and support for a lower market value.
Section 39-8-102(2)(i), C.R.S. authorizes the County Board of Equalization (CBOE) to appoint independent referees, who are experienced in property valuation, to conduct hearings pursuant to Section 39-8-102, C.R.S. on behalf of the CBOE, and to make findings and submit recommendations to the CBOE for its final action.
Poll Question for Archuleta County Residents:
If appealing your property valuation proposed by the County Assessor, do you think the County Board of Equalization (CBOE) should appoint paid independent referees (using taxpayer dollars) who are experienced in property valuation to conduct hearings on behalf of the CBOE in order to make findings and submit recommendations for a final determination?
Submit your answer using the link below.