County Board of Equalization


The CBOE hears taxpayer's appeals of property valuation by the Assessor, 39-8-102 C.R.S.  The Park County Board of County Commissioners (BOCC) serves as the CBOE and hearing officers, experienced in property valuation, are appointed by the CBOE to conduct hearings, make findings and submit recommendations for final action to the CBOE, per 39-8-102(2)(i) C.R.S.  

CBOE Final Decisions 2023 - ALL COMPILED To search for a specific address, case number or name, please use the "Control F" Find function!  


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 or review the CBOE Appeal instructions listed on your Notice of Determination from the Assessor (your “NOD”).

  • Your appeal MUST be postmarked or received by the Park County Board of Equalization on or before : 
    • For real property:   July 17, 2023 (The NOD states July 15*, which falls upon a Saturday:  *If the date for filing any report, schedule, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday or legal holiday, it shall be deemed to have been timely filed if filed on the next business day (39-1-120(3) C.R.S.)
    • For personal property:  July 20, 2023
    • You may mail or hand-deliver your appeal to the County Board of Equalization by: 
      • US Mail:  PO Box 1373, Fairplay, CO 80440
      • Physical Delivery:  856 Castello Avenue, Fairplay, CO 80440
  • On the back of the Notice of Determination you received (your “NOD”), you must complete the section for “Petition to County Board of Equalization” and state the actual value you place on your property in terms of a specific dollar amount and state any grounds on which you relied and indicate the manner, if any, in which you disagree with the Assessor’s information contained in your NOD.  You can attach additional supporting documentation and information in writing.        
  • You must also complete the “Attestation” section at the bottom of the NOD form.
  • The County Board of Equalization will hear appeals from determinations of the Assessor for real and personal property, beginning no earlier than July 20 and continuing through August 4 (39-8-107(2) CRS).
  • A notice of hearing will be mailed via email to the email address that was provided in the petition for appeal.  If no email, we will contact you via phone about the hearing.  Due to the statutory time frame allotted for CBOE decisions and limited availability of appointed hearing officers, hearings CANNOT be rescheduled.  (Updated)
  • 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.
  • Hearing officers appointed by the BOCC will hear all presentations and make recommendations to the BOCC sitting as the CBOE. The CBOE must render its decision no later than August 7, and mail you a determination within five business days of that decision. For further information, see 39-8-107 CRS. 

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.  

  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 – For questions about filing a District Court appeal, please contact the 11th District by email: or call 719-836-2940
  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 do not receive a decision from the CBOE, and you wish to continue your appeal, you must file your appeal with the Board of Assessment Appeals (39-2-125(1)(e) C.R.S.).


What is a completed appeal petition?

NOTICE OF DETERMINATION (NOD): 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. On the back of your NOD, fill in the petition with: 1)  The actual value you place on your property in terms of a specific dollar amount; 2) Any grounds on which you relied and indicate the manner, if any, in which you disagree with the Assessor’s information contained in your NOD; and   3) Attestation, signature, date, telephone number, and email address.  You must fill in all fields on the back of the NOD, including signature, phone number, date, and email.

How do I submit the evidence for my appeal?

You may submit additional supporting evidence by bringing it to your hearing, submitting via email to; or mailed to the County offices prior to the scheduled hearing. If mailed, the documents must be received by the County prior to the scheduled hearing. 

Mailing Address: Attn County Board of Equalization, P.O. Box 1373, Fairplay, Colorado 80440.     

We appreciate receiving the information in advance of the hearing if possible.

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?

Hearings will be conducted in person at the Park County Offices at 856 Castello Avenue, Fairplay, CO, 80440 or by phone.  If the hearing is conducted by telephone, the telephone number for you to call in will be included in the Notice of Hearing.

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 any additional supporting documentation and information in writing you wish the hearing officer to consider.

Can I have someone represent me at the hearing?

STATEMENT OF AUTHORITYFor 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 following statement of authority must be completed: Statement of Authority Form
LETTER OF AGENCYIf Property Owner is other than a natural person, the person whose signature appears below hereby certifies, affirms and attests to the park County Board of Equalization that he/she has the authority to act on behalf of the Property Owner and/or has actual authority to appoint a third-party agent to do so on behalf of the Property Owner: Letter of Agency Form.

For further questions, please contact the CBOE at or 719-836-4201.