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Larimer County launches online BOE appeals portal; referees report first-week outcomes

5822279 · September 23, 2025
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Summary

The county clerk and assessor implemented an online Board of Equalization (BOE) appeals portal to let petitioners schedule hearings; referees heard 215 accounts Sept. 15-17, with 160 adjustments and 55 denials reported.

Larimer County rolled out a new online appeals portal for Board of Equalization (BOE) petitioners and reported early hearing outcomes to the Board of County Commissioners Sept. 23.

The portal: Larimer County Clerk Tina Harris and staff described a new self-service CBOE appeals portal that allows petitioners to schedule BOE hearings online, view filings and reduce in-office visits. Harris said the project was a multi-department collaboration among the Clerk—s Office, Assessor—s Office and IT; more than 1,100 petitions were scheduled online and initial feedback has been positive.

Referee hearing outcomes: Elizabeth Carter reported on referee recommendations for hearings held Sept. 15-17. Referees heard 215 accounts during that period across real property, mobile homes, business personal property, oil and gas, severed mineral rights and possessory interests. Of 192 hearings held, 160 accounts were adjusted (including 53 stipulations) and 55 accounts were denied.

Why it matters: the online portal is intended to improve accessibility for property owners who live outside Larimer County and to speed assessor access to hearing data; referees and staff noted commercial appeals are a larger share of appeals this year, which can affect total valuation adjustments because commercial properties have higher assessed values.

Action taken: The board convened as the Board of Equalization on a motion by Commissioner John Kofalas and later approved the referee recommendations for Sept. 15—17 hearings by recorded vote (motion passed 3-0). The board then adjourned the BOE and reconvened as the Board of County Commissioners.

Ending: County officials said referees continue hearings daily and offered to provide multi-year comparisons of BOE outcomes at later briefings.