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 details: 11.91 acres; main home about 1,600 square feet; a 2,000-square-foot attached garage; and an 800-square-foot lean-to. The assessor's 2025 recommended value was listed as $313,003.85. The assessor's office reported that the house was added to the tax roll in 2023 (best information available), that the office corrected square footage after a site review in 2023, and that agricultural (ag) classification was granted without applying a two-year recapture because of the office's review of records.

Miss Bug explained the assessor's land breakdown used in the value: 4.91 acres sprinkler irrigated, 2.03 acres dry grama, 4.47 acres dry farm and 0.50 acres classified "land not integral to the farm operation". She said statewide ag land schedules informed per-acre values (for example, sprinkler irrigated land increased from $2.54 to $2.72 per unit on the county report). The assessor also provided three comparable sales within a three-mile radius and adjusted them for differences such as a detached versus attached garage. "My comps came in at $1.98, $2.21, and $2.44 [per square foot] to support our value," she said.

Miller questioned those adjustments and the assessor's inability or decision not to visit the property during the appeal period. The assessor's office told the board it conducts individual site visits for cases that go to the CBOE because the department receives many appeals during the appeal period and cannot visit every property beforehand. At the hearing Miller agreed at one point that a site visit would be acceptable, but he also said he believed the assessor was already biased and was reluctant to have her return to the property.

Board members asked clarifying questions about valuation history. The assessor said a 2023 notice initially reflected a higher valuation (noted as about $808,794 based on an aerial measurement) but that after the assessor's corrections and granting of ag classification the 2023 value was $295,688 (before the state's $55,000 two-year residential exemption that was applied statewide for two years and has since expired). The assessor noted that the addition of the residence to the tax roll in 2023 accounts for much of the large valuation change compared with earlier years. Miller disputed the initial approach and said he felt he had been accused of hiding improvements when he first contacted the assessor's office.

During the hearing staff offered Miller alternatives: allow the assessor to perform a site visit, or obtain an independent fee appraisal and present it to the board. Miller acknowledged the cost of a private appraisal and expressed concern about perceived bias if the assessor came out again.

After discussion, a motion was made and seconded to accept the assessor's recommendation of $313,003.85 as the assessed value for parcel R017275. The board voted in favor, recorded by voices of assent; the motion carried with an affirmative vote tally of three and no recorded opposing or abstaining votes.

Following the vote, staff said they would provide Miller a copy of the comparable sales and supporting materials used by the assessor. The board noted that the assessor could perform a site visit if Miller allowed it or that Miller could provide an independent appraisal for further consideration at a later point.

The board's action fixes the assessed value for 2025 at $313,003.85; any change beyond that would require a new appeal supported by either additional assessor field work or an independent appraisal.

(For reference: parcel number 535722301002, account R017275; property address given at hearing as 16442 Road 24, Dolores, Colorado.)