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Board denies Mountain Village vacant‑lot tax abatement after assessor defends $200,000 valuation
Summary
The BOCC denied an abatement petition from owners of a deed‑restricted vacant lot in the Boulders at Mountain Village. The assessor defended a $200,000 valuation based on four comparable sales in the collection period; the appellants argued pandemic‑era spikes overstated sustainable market value.
San Miguel County commissioners unanimously denied a petition for a tax abatement filed by Erica Bilder and Christopher Blake Bilder concerning a deed‑restricted vacant lot in the Boulders at Mountain Village.
Patrice Campbell, an appraiser from the assessor’s office, said staff set the 2025–26 market value at $200,000 using sales from 07/01/2022 to 06/30/2024. Campbell said three of the comparables were in the same subdivision and were similar to the subject parcel and that the most recent sale used in valuation was June 14, 2024.
The appellant, Christopher Bilder, argued that pandemic-era demand and snap‑up purchases had inflated lot prices and that deed restrictions constrain resale and financing, making vacant-lot comparables unreliable. He asked the board to consider sustainable market conditions for undeveloped deed‑restricted lots. The board, noting statutory limits on assessments and the assessor’s required methodology, voted to deny the abatement petition.
Votes and formal action: Motion to deny the petition of abatement or refund of taxes (ABMT‑2026‑4) carried unanimously.
