Eagle County Board Of Equalization Appeal Process

Eagle County Board Of Equalization Appeal Process

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Appeals to the County Board of Equalization (CBOE) are initiated by submitting an appeal petition on the form provided with your Notice of Determination (“NOD”) from the Assessor.

Pursuant to C.R.S. §39-8-102, the CBOE has appointed independent hearing officers, experienced in property valuation, to conduct the hearings. Each hearing will be 15 minutes in length.  You, the petitioner, will have five (5) minutes to present your argument, the Assessor’s Office representative will have five (5) minutes, and the remaining five (5) minutes will be reserved for a short rebuttal and questions from the hearing officer.

Due to the statutory time frame allotted for CBOE decisions and limited availability of appointed hearing officers, hearings CANNOT be rescheduled.  A Notice of Hearing will be mailed via the USPS to the address listed on your NOD if requested, and a Notice of Hearing will be emailed to you as well.

Important Dates

July 1 - CBOE will start accepting appeals.

For real property, your appeal petition must be received by the CBOE no later than 5:00 pm on July 15, 2024. The online system will close at 5:00 pm on July 15, and all mail-in petitions must be postmarked by July 15.

Personal property appeals must be received by July 22, 2024. 

Pursuant to state law, late appeals cannot be considered. 

The CBOE will complete all hearings and issue decisions on all appeals by August 5, 2024. 

Decisions will be mailed via USPS on August 5, 2024. 

Important Forms - Templates & Examples

Notice of Determination (NOD) Example

Letter of Agency Template - A  Letter of Agency, signed by the property owner, is necessary if: 1) An agent is filing the petition on the property owner's behalf, OR 2) The property owner does not plan to be present at their hearing but will be represented by someone who is not an attorney at law licensed in the State of Colorado.**

Statement of Authority Template - A  Statement of Authority is necessary for any natural person, who is not an attorney licensed to practice law in the State of Colorado, to represent a corporation; company; partnership; LLC; trust; association or other legal-entity owner of taxable real or personal property.**

**The property owner, as determined by county records, is the only person recognized by law to have "standing" to file an appeal. Appeals filed by individuals other than the owner or authorized agent, as evidenced by a Letter of Agency or Statement of Authority, may be denied for lack of standing.

Certification Form Template

Notice of Hearing (NOH) Example

Decision Letter Examples:
CBOE Decision Letter Example - Stipulation
CBOE Decision Letter Example - Adjusted
CBOE Decision Letter Example - Admin Denial
CBOE Decision Letter Example - Denied

Using Google Meet for CBOE Virtual Hearings
Google Meet Troubleshooting Links

All CBOE hearings will be held virtually via Google Meet.  You also have the option to call in, telephone hearings can be conducted for those without or with limited internet access. 

How to Join a Google Meet

Check Your Audio and Video Before a Meeting

Troubleshoot an Issue with Google Meet

Do I need a Google account to participate in a Google Meet?
You can join a video meeting from Google Meet, Google Calendar, Gmail etc. You can also dial-in to a meeting from a phone or a meeting room or you can use Google Meet without a Google account. Type in the link provided on Notice of Hearing into any modern web browser.
Do I need to install Google Meet to join a meeting?
Guests can join from their computer using any modern web browser—no software to install. On mobile devices, they can join from the Google Meet app. Guests can even join meetings and calls from Google Nest Hub Max.
Frequently Asked Questions
How do I submit the evidence for my appeal? How do I view the Assessor's Office evidence?
You may submit evidence with your appeal using the online system. When your hearing is confirmed, you will also be emailed a link to review and upload evidence. All supporting evidence must be uploaded through the portal in advance of the scheduled hearing to be considered. Email or physical copies of supporting evidence will not be considered.

The Assessor's Office will also upload their evidence using the same evidence link. You may want to have this link open during the hearing to reference the evidence from the Assessor's Office.
How do I view my Notice of Hearing (NOH) after I submit my Signed Notice of Determination (NOD) in the scheduling portal?
Once your appeal request is verified by the CBOE Team, you will receive another email with the subject line: "Hearing Confirmed" with your NOH attached. The NOH will confirm the date and time of your hearing, and provide more information on how to prepare for your hearing.
What if I have more Evidence to add after I have submitted my appeal in the software?
Once you submit your appeal in the software, you will immediately receive an automated email response with a subject header “Appeal Request Received”; this email will include a link to your Evidence Folder where you can upload more documentation.

Once your appeal has been verified by the CBOE Team, you will receive a second email with a subject header “Hearing Confirmed”. This email will also include a link to your Evidence Folder.
Who will be the hearing officer?  May I select my hearing officer?
Hearing officers are appointed by the County Board of Equalization. They are experienced in property valuation. Unfortunately, you may not select your hearing officer, nor ask for a new one.
May I appear by phone? Must I appear at all?
All CBOE hearings will be held virtually via Google Meet. If you need help with Google Meet, please visit www.eaglecounty.us/cboe for how-to videos.  Telephone hearings will be conducted for those without or with limited internet access, and the telephone number will be included in your NOH, along with the Google Meet calendar invite.

If you are not able to attend the hearing personally, you will still be afforded a fair hearing.  If you are unable to appear, REMEMBER to provide your evidence.  (See the above question on Evidence Requirement)
How can I obtain information that the Assessor relies upon?
Please contact the Assessor at (970) 328-8640.
I don't like the CBOE decision.  Who can I talk to or what can I do?

Please review the appeal options provided on the backside of your letter of decision. Decisions will be mailed via USPS by August 5, 2023.

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