Clear Creek County Board of Equalization upholds most assessments, reduces several for condition and comparables

CLEAR CREEK COUNTY, Colo. — The Clear Creek County Board of County Commissioners, sitting as the Board of Equalization, heard nine property tax protests at a special meeting July 22 and issued rulings that largely either accepted the county assessor’s valuations or approved modest reductions where photos and evidence supported lower condition ratings.

The board heard each protest under the statutory two‑year comparable sales window of July 1, 2022, through June 30, 2024. Donna G., Clear Creek County assessor, summarized each parcel’s comparable‑sales analysis before owners described conditions they said the assessor had missed. Commissioners then voted on adjustments or on denial of appeals.

The cases combined routine appraisal technicalities (differences in acreage, garage counts, finished basements and land adjustments) with homeowner testimony about deferred maintenance, steep lots and access difficulties. For some protestors the board agreed that photos and testimony supported downgrading a property’s condition from “average” to “fair” or “poor,” producing lower assessed values. In other cases the board sided with the assessor that the closest, legally qualified comparables supported the county’s value.

Owners repeatedly raised the statutory time window for comparables. Donna G. told the board her office must follow the state statute and use only sales within the 07/01/2022–06/30/2024 window. She said, “When we run these comparables, we have our property as, a condition of average, average quality,” and that in several instances the reassessment decisions reflect that methodology.

Property owners described a range of problems. Kenneth Pronk, who gave his address as 194 Timber Lane in Evergreen, said he was protesting “a 53% proposed increase” and asked the board to reduce his assessment. Other homeowners described steep lots, nonfunctional wells, deferred electrical work, long‑unrepaired hail damage and aging cabins used seasonally on U.S. Forest Service land.

Where the board ordered reductions, commissioners specifically cited condition and topography evidence submitted during the hearing. For one owner the assessor agreed to reclassify condition to “fair,” lowering the assessed value; for another the assessor identified an improvement that appeared on the aerial imagery to be on a neighboring parcel and moved that improvement to the correct account before issuing a notice of evaluation.

The board’s decisions were made by motion and voice vote. Several commissioners thanked protestors for attending and for supplying documentary evidence (photographs, comparables and, in a few cases, appraisals outside the statutory window that could only be considered for future reassessments). County Attorney Peter advised that the board could not use evidence outside the statutory sales window for the current appeals but that petitioners could present such evidence at later reassessments.

Votes at a glance

- Case 25‑13 (owner: Helseth): Assessor revised condition to fair; new assessed value $982,410. Board approved assessor’s revised value (motion passed, voice vote). Referenced by transcript segments for case 25‑13.

- Case 25‑12 (Johnston): Assessor recommended $909,080. Board approved assessor’s recommended value (motion passed, voice vote).

- Case 25‑09 (Sherville / Kerbuk): Assessor revised value to approximately $893,930 after comparables and adjustments; board accepted assessor recommendation (motion passed, voice vote).

- Case 25‑17 (petitioners in record): Assessor recommended reduction to $196,500; board approved assessor recommendation (motion passed, voice vote).

- Case 25‑15 (property with historic mining structures): Board ordered land value retained at $400 and assessor moved the small, poor‑condition structure to the adjacent account for correct billing; motion passed (voice vote).

- Case 25‑16 (summer cabin owner Christopher Jensen): Assessor value $141,700; board denied the protest (motion passed, voice vote), accepting the assessor’s valuation.

- Case 25‑14 (vacant land, AJ Montgomery / “Ace States”): Assessor reduced value to $45,000; board accepted the assessor’s valuation (motion passed, voice vote).

- Case 25‑11 (Kenneth Prock / Prak): Assessor value $880,000; board denied the appeal and accepted assessor valuation (motion passed, voice vote).

- Additional case(s) heard in the same session resulted in either acceptance of assessor adjustments or denial of protests; the board completed all nine scheduled appeals.

Why this matters: property assessment changes affect tax bills and several owners told the board the increases were large and hard to absorb. Commissioners and the assessor repeatedly noted that the board’s authority is limited to the statutory standards for comparables and condition; economic hardship or a claimant’s ability to pay is not a lawful factor for changing an assessed value at an appeal hearing.

The meeting also confirmed operational points: the assessor’s comparables and packets are posted in the Clear Creek County online agenda packet, and hearing participants may request color copies if the packet images are unclear. County staff told petitioners they would continue to work with owners between hearings to check documentation before the next reassessment cycle.

The board completed the docket of nine appeals and recessed to continue county business.