Montezuma County board upholds assessor's recommended value after property owner's appeal

The Montezuma County Board of Equalization on Oct. 25, 2025, voted to accept the county assessor's recommended 2025 assessed value of $313,003.85 for parcel R017275 after an appeal by property owner Leroy Miller.

The decision matters because it fixes the county's assessed value for Miller's 11.91-acre property at 16442 Road 24 in the Dolores area and leaves in place the assessor's reclassification of portions of the land that contributed to the higher recommended value.

Miller, who identified himself as the property owner, told the board he believed the assessor had raised his valuation without proper contact and treatment, and he alleged bias in the assessor's handling of his account. "I don't believe my property is valued that high," Miller said during the hearing. He described an earlier 2023 notice of value that initially showed a far higher figure and said county staff later adjusted it after his protest. Miller asked why neighboring parcels with similar uses had lower assessed land values while his increased.

Miss Bug, speaking for the assessor's office, presented the assessor's findings and comparable sales. She said the property is classified agricultural residential and gave parcel…