Process 

This is the second step of a statutory process by which you may appeal the valuation of your property as set by the Mesa County Assessor. You completed the first step by appealing to the Assessor during the month of May. The Assessor has either denied your appeal or has adjusted the value but did not give you the complete relief you requested.

The last day to file a Board of Equalization (BOE) appeal is July 15 for real property (land and improvements) and July 21 for personal property (business fixtures such as computers, desks, or equipment). 

Your scheduled hearing will be conducted by a duly appointed Hearing Officer authorized by the Mesa County Board of Equalization to hear your appeal and make recommendations to the Board. You may be represented by an attorney or another person if you so choose. You have the right to have the Hearing Officer review and consider all relevant evidence and statements which you submit to support your case. As examples, you should submit comparable sales, cost data, market appraisals, economic market rents and expenses, etc. within the proper time frame (January 2009 through June 2010 - adjusted to June 30, 2010) in support of your position. Much of this information is available through the Assessor’s Office. In the case of residential improved property, only market data may be used.

Twenty-five minutes will be scheduled for your hearing (this will allow ten minutes for the petitioner's presentation, ten minutes for presentation of the Assessor's findings, and five minutes for the petitioner's rebuttal). You may also question and cross-examine the Assessor or his representative after the Assessor's case is presented. Your case and your witnesses will be subject to questions and cross-examination by the Assessor or his representative during the Assessor’s presentation.   

Please be sure you bring all relevant materials and information, including photographs, with you to the hearing, with copies for the Hearing Officer, the Assessor, and yourself. All exhibits become part of the case. If you have more than one appeal, please present them to the Hearing Officer in numerical order.

If you should choose not to appear, your petition and accompanying documentation will be noted in the record and considered as evidence in your behalf and a recommendation rendered to the Board. Within five days of the Board of Equalization’s decision a determination will be mailed to you regarding your appeal. In the event the Board's decision is unfavorable to you, you may appeal to the State Board of Assessment Appeals, or to the District Court pursuant to CRS 39-8-108. In either case, the appeal must be filed no later than thirty (30) days from the date of the decision of the Board. In the unlikely event that you do not receive a determination from the County Board of Equalization, you must file an appeal with the Board of Assessment Appeals no later than September 4, to maintain your right of appeal. 

In lieu of the appeal process, you have the right to submit your case to arbitration, which must be filed no later than thirty (30) days from the date of the decision of the Board, per CRS 39-8-108.5. The arbitrator's decision is final and not subject to review.

All hearings (except arbitration), as well as the final determination, will be tape-recorded. You may obtain a copy of the tape/s at your expense. Please contact Bert Raley, BOE Coordinator, at (970) 244-1896 to arrange for copies of tapes.   

Valuation Appeal Process to the County Board of Equalization    

Notice of Determination