Larimer County board approves Board of Equalization referee recommendations

Larimer County Commissioners convened a special meeting on Aug. 5, 2026, to sit as the Board of Equalization and consider referee recommendations from hearings held July 31–Aug. 4. Chair Jody Scribe opened the meeting in the Commissioners' Conference Room at 3 p.m. and asked a fellow commissioner to move that the board convene as the Board of Equalization; the motion was approved by voice vote.

Elizabeth Carter of the Clerk and Recorder's recording department summarized the referee recommendations. "On the period of July 31 through August 4th of this year, 16 accounts were considered," Carter said, and she itemized outcomes for that period: eight hearings were conducted, 10 accounts were adjusted (one stipulated change) and six accounts were denied, three of which were administrative denials requested by petitioners. For the full 2026 CBOE cycle Carter reported that 894 accounts were considered, 201 hearings were held, 138 accounts were adjusted (including 35 stipulated changes) and 756 accounts were denied. She said the total adjustment rate for the cycle was 1.66%, which she described as "on par with other non valuation years." (Transcript cited prior comparative figures as 2020: "1.1", 2022: "0.6", 2024: "3.1".)

Following the presentation, Chair Scribe praised staff and asked a commissioner to move to approve the referees' recommendations for the hearings held July 31–Aug. 4, 2026. A commissioner moved to approve; Chair Scribe called the voice vote and recorded affirmative 'Aye' responses. The motion carried by voice vote, after which the board reconvened as the Board of County Commissioners and adjourned at 3:08 p.m.

The meeting record shows Commissioner Stevens was excused; Clerk to the Board Deidre O'Neil and County Manager Lorenda Volker were present in the room during the meeting. No further items were on the agenda.