Deirdre O’Neal and Elizabeth Carter of the Larimer County Clerk and Recorder’s Office summarized referee hearings held Sept. 18–23 and presented results to the Larimer County Board of County Commissioners on Sept. 30. The board convened as the Board of Equalization and later approved the referees’ recommendations by a 3–0 vote.

Deirdre O’Neal told commissioners the week’s hearings covered a range of account types, including real property, mobile homes, business personal property, oil and gas severed mineral rights and possessory interests. “There were a total of 281 hearings that were conducted during this time frame,” she said. O’Neal reported comparisons to prior years and described variability in percentage changes and adjusted accounts.

O’Neal also provided historical context for prior valuation years, noting 2023 was an atypical year with unusually high volumes and values. She said year‑to‑date percentage change stood at minus 12.8% for the set presented on Sept. 18–23, and explained the weekly and year‑to‑date figures would differ as additional hearings and adjustments are added to the total.

Commissioners asked that the historical data referenced in O’Neal’s presentation be provided by email; staff agreed to send the material. After discussion, the board voted to approve the Board of Equalization referee recommendations for hearings held Sept. 18–23, 2025. The commission then adjourned the Board of Equalization and reconvened as the Board of County Commissioners.

No individual taxpayer names or specific account details were discussed in the open meeting record presented to the commissioners.