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 filing period for Board of Equalization
(BOE) appeals is July 15 for real
property (land and improvements) and July
20 for personal property (business fixtures such as computers, desks, or
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. If you choose an agent to represent you,
please provide a signed Affidavit of Authorization to the Hearing Officer. 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 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.
Depending on the property type, the hearing will occur in the
- 30 Minute - Format for
Residential, Agricultural and Personal Property:
- 10 Minutes for the Petitioner to present their side,
- 10 Minutes for the Assessor to present their side,
- 10 Minutes for discussion, questions and rebuttals from both
- 45 Minute - Format for more
complex properties - Commercial and Industrial:
- 15 Minutes for the Petitioner to present their side,
- 15 Minutes for the Assessor to present their side, uninterrupted
- 15 Minutes for discussion and questions. Hearing officer allocates equal time.
be sure to bring all relevant materials and information, including photographs,
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.
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 letter
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 (C.R.S. 39-2-125), or to the District
Court of Mesa County pursuant to C.R.S. 39-8-108. In either case, the appeal must be filed no
later than thirty (30) days from the postmark date of the decision of
the Board. In the unlikely event
that you do not receive a determination from the County Board of Equalization, please
contact the BOE Coordinator at (970) 244-1896.
You must file an appeal with the Board of Assessment Appeals no later
than September 4th to maintain your right to appeal.
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 postmark date of
the decision of the Board, per CRS 39-8-108.5. The arbitrator's decision is final and
not subject to review.
hearings (except arbitration), as well as the final determination, will be
recorded. You may obtain a copy of the recording
at your expense. Please contact the BOE
Coordinator, at (970) 244-1896 to arrange for copies of recordings.
The appeal hearings will be held at 200 S. Spruce in the Mesa County Central Services Building. Please use the Elections entrance on the west side of the building. There is also parking at the Justice Center.