Board of Equalization recommendations approved; 914 accounts reviewed Sept. 30–Oct. 8, county staff report

At its Oct. 14 meeting the Larimer County Board of County Commissioners convened as the Board of Equalization and approved referee recommendations covering assessment appeals heard Sept. 30–Oct. 8, 2025, while excluding one account that will be heard separately.

Elizabeth Carter and Diane Chaney of the Clerk and Recorder’s Office presented the referee summary. Chaney told the board the review period covered a total of 914 accounts across multiple property types, and that referees held 395 hearings during the period. Of the 914 accounts, staff adjusted 412 accounts (of which 130 were stipulated changes between petitioners and the assessor prior to hearing) and denied 502 accounts. Chaney reported a percent change of negative 4.78% for the reporting period and a year‑to‑date total percentage change of negative 6.23% (down from last week’s negative 7.69%).

Clerk staff also advised the board that account R044766 would be moved to a separate hearing on Thursday, Oct. 16, and should be excluded from the current motion on referee recommendations. Commissioner John Kefalas moved to approve the referee recommendations for the hearings held Sept. 30 through Oct. 8, minus account R044766; the motion passed 3–0.

The board then adjourned the Board of Equalization and reconvened as the Board of County Commissioners.

Why it matters: The referee recommendations alter assessment outcomes for a large set of tax accounts across Larimer County; the percentage change figures presented by staff indicate the aggregate impact of decisions on taxable values during the reporting period. Parties affected by the referee determinations can pursue further appeals as allowed under county and state procedures.

Ending: Staff said final referee recommendations will be presented at the next week’s administrative matters hearing with full documentation; account R044766 is scheduled for a separate hearing on Oct. 16.