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County Board of Equalization
In Summit 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 Summit 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:
- 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 a specific dollar amount, as well as any supporting documents or exhibits you wish to present.
- You must submit an appeal form to CBOE: by email at email@example.com, by mail to P.O. Box 68, Breckenridge, CO 80424, or deliver to the Summit County Courthouse at 208 E. Lincoln Ave., 3rd Floor, in Breckenridge.
- A hearing will be scheduled, with referees appointed by the Board of County Commissioners, on a specific day and time from July 25-August 4.
- Each hearing is scheduled for 15 minutes
- Additional documents submitted to the CBOE on the day of hearing, may not be considered due to time constraints.
For further questions, please contact the CBOE at 970-453-3414.
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.
- District Court - Questions about filing a District Court appeal must be directed to the District Court at 501 North Park Avenue, P.O. Box 269, Breckenridge, CO 80424, Phone: 970-453-2241.
- 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 firstname.lastname@example.org; or mail to PO Box 68, Breckenridge, CO 80424; or you may drop by the Old County Courthouse in Breckenridge, 208 East Lincoln Avenue, 3rd floor.
- 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.
Senior or Disabled Veteran Property Tax Exemption:
The Board of County Commissioners of Summit County, Colorado will sit as the County Board of Equalization (CBOE) to hold hearings on appeals of decisions of the Summit County Assessor denying, in whole or in part, applications for Qualifying Senior or Disabled Veteran Property Tax Exemptions. To be eligible for appeal, property owners must have filed an application for tax exemption with the Assessor on or before July 15. The form for filing an appeal was included on the Notice of Denial or Notice of Granted in Part form provided by the Assessor. Appeals forms must be postmarked or hand delivered to the County Board of Equalization Office, P.O. Box 68, 208 East Lincoln Avenue (3rd Floor), Breckenridge, Colorado 80424, on or before August 15th .